OUR TAX BLOG
Work is underway to move up the 2022 TPR-C reporting deadline
On 27 October 2023, the Finance Ministry posted an on-line notice that they are working to extend the time to file the transfer pricing report (form TPR-C) for 2022. It suggests that the due date
Functional profile in transfer pricing contexts
A very recent decision by a Polish court (Provincial Administrative Court in Gliwice) shows that when assessing compliance with the arm's length principle the authorities, rather than looking at contracts and transaction flows, seek to
Some trusted profiles will expire on 31 October 2023
Trusted profiles created or automatically renewed during the COVID-19 pandemic will expire on 31 October 2023. As per a notice of 18 October 2023 from the Digitization Ministry, if you log into your trusted profile
CJEU allows for different VAT rates for goods of the same kind
On October 5, CJEU ruled on the Polish case C-146/22 concerning the application of different VAT rates to the same product (milk-based chocolate drink) depending on where it is sold (a retail store vs. a
Liability for billing for fictitious transactions
On 21 September 2023, CJEU’s Advocate General issued her opinion in the Polish case C-442/22 relating to the liability of an employer, who is a taxable person, to pay VAT fraudulently entered on invoices by
Finance Ministry publishes draft guidance on WHT
This is to let you know that the Finance Ministry published a notice on its website on September 28 that tax consultations started with respect to a proposed guidance document on withholding tax regulations concerning
