On 19 May 2016, the Senate adopted the act passed by the Sejm dated 13 May 2016 on amending the tax regulations act and some other acts (hereinafter: "Act", "legal act") implementing, inter alia, the tax avoidance clause. At present, the revised legal act is awaiting the signature of the President of the Republic of Poland. We already informed you on the works conducted in this area in one of our previous tax alerts (Tax Alert). However, in the current version of the Act, as compared to the draft discussed at that time, quite significant changes have been introduced specifying that new regulations on tax avoidance are to refer to tax advantages obtained after the aforementioned act entered into force, and not only to the activities performed after that date, as it was initially planned. This means that from the point of view of the clause application, it is not relevant when the activity carried out by a taxpayer actually took place, but it is important that the taxpayer benefits from the previously introduced solution already under the new regulations.