OUR TAX BLOG
Legislative proposal to amend Tax Code
On 20 June the Finance Ministry published an on-line notice that tax consultations had begun regarding a proposal to amend the Taxes Management Act of 29 August 1997 ("Tax Code"). The notice was accompanied by
Constitutional Court rules: definition of structure unconstitutional
Polish Constitutional Court ("Court") ruled on 4 July 2023 that the definition of structure (budowla) in the Local Taxes and Levies Act is unconstitutional. The current definition refers to building law, saying a structure is
VAT: CJEU rules on fixed establishment again
In a Belgian case (C‑232/22) resolved on 29 June 2023, CJEU spoke again about the issue of fixed establishment (FE) for VAT purposes. The case concerned production services provided under an exclusivity clause by a
Finance Ministry announces: TPR-C to launch in 2022 already
The 17th Transfer Pricing Forum (TPF) was held on 15 June 2023 with an active participation of Doradztwo Podatkowe WTS&SAJA Sp. z o.o. A short report on issues addressed at TPF will be the subject
Important CJEU judgment dated 9 June 2023 concerning interest on tax overpayments declared due to incompatibility between national law and EU law
On 8 June 2023, CJEU ruled in case C-322/22, stating the incompatibility with EU law of the Polish Tax Code provisions concerning interest on WHT overpayments refunded to investment funds from third countries (countries from
Proposal to amend the Accounting Act etc.
On 6 April 2023, the Government Legislation Centre published an on-line draft of a law to amend the Accounting Act and certain other acts ("Proposal"). The Proposal is designed to transpose Directive (EU) 2021/2101 of
