At the end of May 2025, the National Science Centre (NCN) announced the results of the OPUS 28 research funding call.
We are pleased to announce that the project “Tax Arbitration in the European Union” has been awarded funding. The project will be carried out by the Centre for Comparative Private Law at the Institute of Law Studies of the Polish Academy of Sciences and led by its originator, Prof. Beata Gessel-Kalinowska vel Kalisz.
Why is this important?
Polish legal scholarship has so far paid little attention to the resolution of tax disputes through specialised arbitral tribunals. Our project will be the first to offer a comparative legal analysis of how tax arbitration works in Europe and to assess whether it could be introduced in Poland under current regulations.
Scope of research
The research team will carry out an in-depth analysis of:
- tax arbitration as a legal institution; and
- the resolution of tax disputes through alternative dispute resolution (ADR) methods.
The research will use a comparative method based on legislation, legal doctrine and case law from selected European Union jurisdictions. To find out more, visit: https://inp.pan.pl/en/research/tax-arbitration-in-european-union/