OUR TAX BLOG
Advocate General issues opinion on the applicability of VAT to transfer pricing adjustments
This is to let you know that the Advocate General of the Court of Justice of the European Union ("AG") issued their opinion on 3 April 2025 in case C-726/23 which was concerned with the
More changes to mandatory KSeF implementation proposal
On 11 April 2025, the Finance Ministry used Government Legislation Centre's website to publish updated legislative proposal seeking to implement the National E-Invoicing System (KSeF) as a mandatory scheme through amendments to the VAT Act.
Comparability analysis must be updated
As you are dealing with your transfer pricing documentation for 2024, please note that you may also be required to update your transfer pricing analysis from previous years. In accordance with Article 11c of the
Court confirms exports may be zero-rated on the basis of alternative documents
On 15 January 2025, the Provincial Administrative Court in Opole ("PAC") resolved case no. I SA/Op 1008/24, confirming that the lack of an IE-599 customs document does not cancel the right to apply the zero
Supreme Administrative Court again in favour of taxpayers regarding fictitious invoices
The Supreme Administrative Court ("SAC") has given an important verdict relating to prepayment invoices issued before the early date defined in the VAT Act. In its judgment of 18 December 2024 in case number I
What if your TPR filing is overdue?
2 December 2024 was the filing deadline for TPR transfer pricing disclosures, applicable to those taxpayers whose tax years coincide with the calendar year (for the other taxpayers the deadline is end of eleventh month
