OUR TAX BLOG
JPK_CIT regulation signed by Finance Minister
On 16 August 2024, the Finance Minister signed a regulation concerning additional data to be inserted in books of account that are to be submitted under the Corporate Income Tax Act ("Regulation"). You may want
New guidelines and toolkits from the UN and plans to amend polish transfer pricing regulations
This is to let you know of two new documents published by the UN on 19 and 24 July 2024: Transfer Pricing Compliance Assurance – An End-to-End Toolkit and Interstitial Guidance on Transfer Pricing during
Amendments to Tax Code re.interest on overpayments resulting from CJEU’S judgment
Work is underway on proposed amendments to the Tax Code and certain other legislation ("Proposed Amendments"). A draft of the Proposed Amendments has appeared on the Cabinet's list of proposed legislation on 14 June 2024.
Polish tax authorities issue first tax ruling on MDR
On 11 July 2024, the Director of National Revenue Information ("Ruling Authority") issued the first private tax ruling relating to MDR legislation. The ruling has reference number 0111-KDIB2-1.4017.3.2019.22.S/JS/MR/K ("Ruling"). However, rather than being the direct
Delivery of extra goods is an after-sale rebate that reduces taxable amount fot VAT purposes
On 24 July 2024 the Supreme Administrative Court (SAC) gave a break-through verdict on whether a delivery of extra goods to a purchaser by way of a loyalty bonus may be treated as an after-sale
Courts extend the meaning of industrial device for WHT purposes
This is to let you know of recent taxpayer-unfriendly case law on the interpretation of the term "industrial device" for withholding tax (WHT) purposes. In accordance with Article 21(1)(1) of the Corporate Income Tax Act,
