OUR TAX BLOG
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
Official Safe Harbour notice for 2024
This is to let you know that the Finance Minister issued an official notice on 27 December 2023 setting out the base rate and margin for transfer pricing purposes in personal income tax and corporate
The local file requirement may be disapplied in the event of tax loss in respect of a source of income that is beyond the scope of controlled transaction – amending ruling
This is to let you know that Head of Revenue Administration ("Higher Authority") issued a ruling with ref. no DPP13.8221.71.2019.CPXJ on 4 January 2024, amending an earlier ruling by Director of National Revenue Information ("Lower
