NASZ BLOG PODATKOWY
CJEU rules on deduction of VAT in Intra-community acquisitions
This is to alert you to a favourable decision which CJEU handed down on 18 March 2021 in a Polish case (C-895/19) relating to the deduction of input tax on intra-Community acquisitions of goods ("ICA").
Official guidance on transactions with tax havens
This is to let you know that 5 March 2021 saw the launch of tax consultations on draft transfer pricing guidance on the presumption and due diligence provisions in CIT Act Article 11o(1b) and PIT
Coronavirus-related changes for taxpayers (CIT and PIT)
This is to let you know that the Polish Parliament (Sejm) passed a law on 25 February 2021 amending the Excise Tax Act and certain other legislation ("Amending Law"). The Amending Law introduces a number
E-invoices – New invoice type to go live this year already
This is to alert you that the Government Legislation Centre has published on-line draft of a proposed law to amend the VAT Act and certain other statutes to introduce "e-Invoices" ("Proposed Law"). The Proposed Law
Public VAT ruling – Fuel cards
15 February 2021 saw the publication of Finance Minister's public tax ruling on the VAT treatment of transactions involving fuel cards. The ruling was issued in the wake of CJEU's decision in case C-235/18 Vega
Annual CIT due date postponed until 30 June
On 11 February, the Sejm's Public Finances Committee passed an MP-originated amendment proposal according to which the due date for settlement and payment of annual corporate income tax would be moved from 31 March 2021
