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Definition of ‘structure’ declared unconstitutional. A real property tax revolution is coming

On 4 July 2023, at a sitting in camera in case SK 14/21, in response to a complaint lodged by a taxpayer for examining compliance of the definition of ‘structure’ for the purpose of real property tax, the Constitutional Tribunal held as follows: section 1a(1)(2) of the Act on Local Taxes and Fees of 12 […]

TAX ALERT 2023 / 07 / 19

Major changes to the Tax Code

In the second half of June, tax consultations started on a bill amending the Tax Code and some other acts: https://www.gov.pl/web/finanse/konsultacje-podatkowe-w-sprawie-zmian-w-ordynacji-podatkowej. The Ministry of Finance informs that the amendment is to simplify tax procedures, increase the effectiveness of tax authorities and make some provisions more precise, in particular those that have been giving rise to […]

TAX ALERT 2023 / 07 / 03

Higher exemptions in inheritance and donation tax and other changes applicable to natural persons

The Slim VAT 3, an act of law recently signed by the President, introduces certain changes to inheritance and donation tax, PIT and flat-rate tax. Higher limits of tax exemption in inheritance and donation tax Starting from 1 July 2023, the limits for tax exemptions applicable to each taxable group were increased. 1) PLN 36,120 […]

2023 / 06 / 26

Impact of lifting the epidemic emergency on taxpayers

On 15 June 2023, a decree of the Minister of Health cancelling the epidemic emergency in Poland was submitted for publication. By the force of this regulation, the epidemic emergency will be revoked in Poland on 1 July 2023. This means that the healthcare situation is becoming more stable, but it also entails significant changes […]

TAX ALERT 2023 / 06 / 23

Slim VAT 3 – summary of major changes

On 5 June, the Act of 26 May 2023 amending the Value Added Tax Act and some other acts (“Slim VAT 3”) was published in the Journal of Laws. Presented below is a summary of the most important changes introduced upon this Act. Leniency resulting from the ECJ judgment in case C-935/19 In its judgment […]

ALERT PODATKOWY 2023 / 06 / 14

New excise duty obligations – the Central Records of Excise Goods (Centralna Ewidencja Wyrobów Akcyzowych – CEWA)

2024 will bring two revolutionary changes in the area of digitization of tax obligations: The National e-Invoice System (KSeF) (effective from 1 July 2024) The Central Records of Excise Goods (CEWA) (planned to take effect on 1 February 2024) Each of the planned obligations will undoubtedly pose an organizational and managerial challenge. Presented below is […]

ALERT PODATKOWY 2023 / 05 / 17

Amended regulations governing Family Foundations

On 20 April 2023, the President signed the Act of 14 April 2023 amending the Act on Investment Funds and Alternative Investment Fund Management, the Act on Bonds, the Act on the Banking Fund, the system of deposit guarantees and compulsory restructurings and some other acts. The Act introduced a number of changes to regulations […]

ALERT PODATKOWY 2023 / 04 / 28

Amendments to the VAT Act – the Sejm has passed the SLIM VAT 3 package

On Friday, April 14, 2023, the Sejm passed an amendment to  the Act on goods and services tax and certain other acts. It is planned to take effect on 1 July 2023. The solutions are primarily aimed at reducing formalities in international trade and simplifying tax settlements in domestic transactions. The changes apply primarily to […]

ALERT PODATKOWY 2023 / 04 / 19

Reverse charge and other changes introduced by the Act amending the Act on Enforcement Proceedings in Administration

Certain changes are going to be introduced by the Act of 9 March 2023 amending the Act on Enforcement Proceedings in Administration and some other acts. The changes apply, without limitation, to the value added tax and provisions of the Tax Code. The act is planned to take effect (with certain exceptions) on 25 March 2024.

TAX ALERT 2023 / 04 / 11

Resolution of the Supreme Administrative Court (NSA) on limitation periods for tax liabilities suspended under COVID regulations

On 27 March 2023 the Supreme Administrative Court composed of seven justices adopted an important resolution concerning applicability of COVID legislation to tax matters. The subject matter was suspension of the limitation period for tax liabilities under Art. 15zzr(1)(3) of the COVID-19 Act of 2 March 2020. These provisions, if interpreted unfavorably, could result in extension of the limitation period by 72 days. The NSA answered the question whether the disputable provisions were also applicable to the periods prescribed by the tax law.

TAX ALERT 2023 / 03 / 29

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