905. 2021

Simplifications in JPK_VAT files

This is to let you know that work is underway in the Finance Ministry on changes to the scope of disclosures in JPK_VAT files with tax return (JPK_V7M and JPK_V7K). The goal is to simplify

405. 2021

The R&D relief includes also holiday and sick pay

This is to alert you to a case which was decided by the Supreme Administrative Court (SAC) on 5 February 2021, favourably for taxpayers (case no. II FSK 1038/19). The court dealt with the issue

2504. 2021

Guidance on transfer pricing adjustments

This is to alert you to the publication of Finance Ministry's official guidance on transfer pricing adjustments ("Guidance"), which refers to the transfer pricing adjustment regulations in force as of 1 January 2019 (specifically, Article

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