OUR TAX BLOG
Another round of revolutionary changes in PIT enacted
On 12 May 2022 the Sejm enacted legislation that changes the Personal Income Tax Act and certain other acts ("Bill"). On 13 May 2022 the Bill was transmitted to the Senate for further procedures. Below
Poland calls off the state of epidemic – income tax consequences
During the press conference on 6 May 2022, the Minister of Health said the state of epidemic in the territory of Poland will be lifted as of 16 May 2022 and the state of epidemic
Extension of time to submit transfer pricing report and local file representation
On 28 April 2022, the Sejm enacted a bill of amendments ("Bill") designed to automate the processing of certain matters by the National Revenue Administration. The Bill, which originated from the government, was transmitted to
Courts rule again that wage support assistance for companies in Special Economic Zones is exempt from Corporation Tax
A recent case before the Provincial Administrative Court ("PAC") in Kielce (case no. I SA/Ke 709/21) involved a company doing business within a special economic zone (SEZ). The company received assistance from the Guaranteed Employee
CJEU again favourably about the issue of “fixed establishment” for VAT purposes
On 7 April 2022, the Court of Justice of the European Union ("CJEU") handed down its judgment in case C-333/20 involving the interpretation of Article 44 of the Council Directive 2006/112/EC of 28 November 2006
Plans to extend transfer pricing reporting deadlines
On 4 April 2022, the Government Legislation Centre published a bill of amendments intended to increase automation in dealings with the National Revenue Administration ("Bill"). The Bill seeks to amend various pieces of legislation, including
