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 result of a taxpayer’s application, the Ruling appeared after a long court battle in which the Ruling Authority exhibited exceptional persistency and reluctance to respect various court decisions when its interpretations were brought up for judicial review.
Indeed, the Ruling did not come about until after …. four court judgments given by:
- the Provincial Administrative Court in Warsaw (“PAC”) on 30 April 2020 in case number III SA/Wa 2430/19,
- the Supreme Administrative Court (“SAC”) on 29 April 2021 in case number II FSK 1873/20,
- PAC on 15 November 2022 in case number III SA/Wa 537/22,
- SAC on 18 January 2024 in case number II FSK 226/23.
Worth noting is the fact that the actual application that initiated the Ruling process was submitted on …. 17 April 2019 (received on 25 April 2019).
Thus, we can soon expect the publication of further private tax rulings relating to MDR, potentially providing guidance on the interpretation and application of these regulations.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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