After a series of favorable rulings for CIT taxpayers by provincial administrative courts in cases concerning CIT exemptions for compensation granted to energy-intensive sectors, the Supreme Administrative Court [NSA] has issued a ruling with reference II FSK 397/24, which broke the...

1. How will transformer stations be treated in the draft regulatory changes? Will they have to be taxed with property tax starting in 2025? In the draft amendments to the Law on Local Taxes and Fees presented by the Ministry of Finance, there is no direct mention of transformer stations....

Another German VAT group question The CJEU judgment of 11.7.2024 in case C-184/23 is another judgment on VAT groups. The preliminary question in this case was (again) initiated by the German Federal Fiscal Court, which has recently been ‘actively’ asking the Court about the nature...

International groups often undergo business restructuring. If done between related parties, it must comply with the arm’s length principle. We understand that each restructuring can have its unique characteristics, which complicates the verification of its market nature. Additionally,...

Should it be inferred from the draft that the concept of a structure takes precedence over the definition of a building? The intention of the drafters was to resolve disputes in the “structure or building” area. It is relatively clear to indicate that the precedence of the definition...

The latest edition of Santander Trade Barometer reveals that nearly a third (28%) of UK domestic businesses are planning global expansion within the next three years, marking the highest level in two years. Additionally, 56% of businesses in the US, 39% in Spain, and 38% in Poland...

8% or 5% VAT rate in catering? On Monday 24 June this year the Supreme Administrative Court (NSA) passed an important resolution (ref. I FPS 1/24) related to the application of VAT rates in the catering industry. Although the resolution relates to the legal situation prior to 2020,...

Greater tax certainty for investors in Poland Poland has been an attractive place for foreign direct investment for years. It has become one of the main locations for outsourcing financial functions for corporations around the world. And its location between the East and the West,...

On 24 June 2024, the Supreme Administrative Court (hereinafter: NSA), in a judgment by seven judges [1], decided that the assignment of rights from a developer agreement constitutes a service subject to 23% VAT and, therefore, the reduced 8% VAT rate applicable to the supply of a...

Brexit has made us busy. Why?   While it may have been sold by some as a way of cutting red tape, Britain’s exit from the single market has presented numerous new rules for exports and imports.   This has led to an increased demand for lawyers and customs agents to help confused businesses...

A tax representative is an institution provided for in the Polish Value Added Tax (VAT) Act. Its purpose is to support entities that, due to their business activity, are required to settle VAT in Poland but do not have a registered office or fixed place of business in Poland. The...

Transfer pricing adjustments (TP adjustments) are a complex and wide-ranging topic and their correct accounting is crucial. It is important to consider the perspective of both parties to the transaction before making adjustments. Why are they so important? Eliminating tax return errors...

Concerning draft of real estate tax changes   On 17 June 2024, the long-awaited draft of amendments to the real estate tax regarding the definitions of a structure and a building appeared, which are to take effect from 2025.   The changes are necessitated by rulings of the Constitutional...

The main principle of the game is the same International groups can manage the topic of transfer pricing in two ways – centrally and locally. Regardless of the choice of approach, the basic principle of transfer pricing remains the same. We are talking about the arm’s...

VAT IN THE DIGITAL AGE – MODERN AND DIGITAL VAT OR “NEW DEFINITIVE REGIME” CONFERENCE 12th- 13th September 2024 Free Sign in We would like to invite you to a conference organised by the SGH Warsaw School of Economics on ‘VAT in the Digital Age – modern and...