CJEU’s Judgement in Case C-235/18 Vega International of 15 May 2018 may contribute to a change in the taxation of fuel cards in Poland On 15 May 2019, the CJEU gave a judgement in Case C-235/18 Vega International Transport and Logistic – Trading GmbH vs. the Director...

Draft new regulations on advance pricing agreements finally revealed As announced, the Ministry of Finance revealed, delayed by almost a year, draft Act on the settlement of double taxation disputes and Advance Pricing Agreements [the Act]. The following highlights the...

No deal BREXIT – import and export according to the Union and British rules Numerous voting of the British Parliament and the negotiations with the European Union have not prevailed yet the no-deal BREXIT. The no-deal BREXIT might be happening at the 12th of April 2019...

Closer to mandatory split payment in Poland Draft of the executive decision of the Council of the European Union authorising Poland to introduce a mandatory split payment mechanism was published on 23rd January 2019 by the European Commission. The draft is related to the...

Revolutionary changes in transfer pricing regulations entered into force since 1st January 2019 Since 1st January 2019 new transfer pricing regulations entered into force in the Polish Corporate Income Tax and Personal Income Tax Act. The main purpose of introduced changes...

New withholding tax (WHT) procedures in Poland – 2019 The application of new WHT rules was divided into 2 steps. From 1st January 2019 till 30th June 2019 WHT remitters, irrespective of a payment amount, in order to apply a reduced WHT rate, exemption or not to withhold...