OUR TAX BLOG
Postaudit transfer pricing adjustments for prior years to be recognised as and when made
This is to let you know of a private tax ruling issued by the Director of National Revenue Administration ("Authority") on 27 December 2023 (ref. 0111-KDIB1-3.4010.650.2023.1.PC). The ruling was about the period in which the
CJEU to rule again on fixed establishment for VAT purposes
On 1 February 2024, Juliane Kokott as Advocate General of the Court of Justice of the European Union issued her opinion in case C‑533/22 relating to whether an entity can have a fixed establishment in
CJEU rules on VAT taxation of company directors
On 21 December 2023, the Court of Justice of the European Union ("CJEU") handed down the long awaited judgment on the VAT treatment of remuneration payable to members of corporate boards of directors (case C-288/22).
WH-OSC follow-up filing to be made already by 31 January
WH-OSC follow-up statements are due soon. For withholding agents whose tax years coincide with calendar year, the due date for WH-OSC filing for 2023 is 31 January 2024. A WH-OSC 2023 follow-up statement applies to
The deadline for introducing the National e-Invoice System (KSeF) will be postponed
KSeF was to be in force as of July 1 this year. However, it will most likely not come into force on the this date, said Minister of Finance Andrzej Domański today morning. During the
Insurance services ultimately not subject to withholding tax
Since 2018 tax authorities claimed that insurance services in Poland are subject to withholding tax at the rate of 20% as services similar in nature to guarantees. This claim was repeatedly contested by tax courts