OUR TAX BLOG
What if your TPR filing is overdue?
2 December 2024 was the filing deadline for TPR transfer pricing disclosures, applicable to those taxpayers whose tax years coincide with the calendar year (for the other taxpayers the deadline is end of eleventh month
Finance Ministry working on tax law changes
We have has recently attended a series of meetings with representatives of the Finance Ministry (FM) regarding upcoming changes to tax law. Below is a summary of the most significant developments. MDR Reporting The FM
The split payment measure will continue in force until 28 Feb 2028
The European Commission has allowed Poland to continue with its mandatory split payment system as the initial EU Council-approved measure was due to expire on 28 Feb 2025. The measure applies to any payment for
Requirement to update loan interest rates to follow market terms
You may wish to note a private tax ruling published on 20 January 2025 (ref. 0111-KDIB1-3.4010.704.2024.1.JKU), which deals with the requirement to update loan interest rates in accordance with updated benchmarking studies. Under the facts
CJEU defends fiscal neutrality in a case involving VAT deduction in intercompany transactions
On 12 December 2024, the Court of Justice of the European Union (CJEU) gave its judgment in case C-527/23 relating to interpretation of regulations governing the right to deduct VAT under Directive 2006/112/EC (VAT Directive)
Finance Minister’s notice re. 2025 Safe Harbour for loans
This is to let you know that the Finance Minister issued an official notice on 27 December 2024 setting out the base rate and margin for transfer pricing purposes in personal income tax and corporate
