OUR TAX BLOG
Dividend distribution may be a reportable arrangement
For many companies June is the time of profit distribution decisions. We wish to draw your attention to potential anti-avoidance requirements that may apply in connection with reportable arrangements (tax schemes). The Polish implementation of mandatory
Deregulation proposal to amend fiscal penal code and tax code
This is to let you know of a deregulation proposal dated 28 May 2025 to amend the Fiscal Penal Code (as consolidated in Journal of Laws of 2025, item 633) ("FPC") and the Tax Code
Tax ruling as assurance re. treatment of intragroup services as low value-adding services
This is to let you know of a tax ruling issued by Director of National Revenue Information ("Authority") on 17 April 2025 (ref. 0114-KDIP2-2.4010.96.2025.1.RK). In the ruling, the Authority agreed with the applicant that certain
Tax authorities may demand alternative documents as evidence of eligibility for vat zero-rated exports
The Provincial Administrative Court in Rzeszów has already held in a number of cases in 2025 that AES messages (i.e. IE599), which are required for use of the zero rate of VAT, may be cancelled
Top tax court reaffirms the right to retroactive reduction of depreciation rates
On 7 May 2025, the top Polish tax court (Supreme Administrative Court, or SAC) entered judgment in case number II FSK 1028/22, dismissing the tax authorities' cassation appeal in a matter involving the retroactive reduction
Goods must physically leave EU for intra-Community supply to be zero-rated for VAT purposes
On 13 March 2025, the Polish top tax court NSA ruled in case number I FSK 2148/21, confirming the existing position that an intra-Community supply of goods (ICS) must be taxed at the domestic rate
