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Reasonableness of penal fiscal proceedings initiated to suspend the limitation period for a tax liability subject to examination by administrative courts

On 24 May 2021, the Supreme Administrative Court passed a long-awaited resolution on instrumental initiation of penal fiscal proceedings for the purpose of suspension of the limitation period for tax liabilities.

TAX ALERT 2021 / 05 / 27

Judgment of the Court of Justice of the European Union: 20% VAT sanction incompatible with the EU law

On 15 May 2021, the Court of Justice of the European Union (“CJEU” or “Court”) passed a judgment in case C-935/19 of Grupa Warzywna Sp. z o.o. (hereinafter: “Company”) against the Director of Fiscal Administration Chamber in Wrocław, in which the Court held that the Polish regulations which impose a VAT sanction for inaccurate classification […]

TAX ALERT 2021 / 05 / 13

Publication of the ECJ’s judgment on neutrality of ICA settlements

10 May 2021 marks the date of publication in the EU Official Journal of the judgment passed by the European Court of Justice (“Court”) on 18 March 2021, in which the court held that the Polish tax rules which conditioned neutrality of intra-Community acquisition of goods on timely settlement of the output VAT in the VAT return were incompliant with the VAT Directive.

TAX ALERT 2021 / 05 / 10

Changes to the scope of JPK_VAT Regulation

On 17 March 2021, the Ministry of Finance presented a bill of amendment to the regulation on detailed scope of data included in tax returns and VAT records, i.e. the so-called JPK_VAT Regulation (hereinafter: “Bill”)

TAX ALERT 2021 / 03 / 25

TP deadlines likely to be extended by 3 months

Deadlines for compliance with the transfer pricing obligations are likely to be extended again. On 25 February 2021, the Transfer Pricing and Valuation Department informed that the Public Finance Commission of the Sejm adopted an adjustment to the bill of amendment of the excise duty act and some other acts (form 860). The deadlines for […]

TAX ALERT 2021 / 03 / 24

Presumption and due diligence in transfer pricing – tax consultations

On 5 March 2021, the Ministry of Finance opened tax consultations concerning a document entitled “Explanations of Transfer Prices No 4 – presumption and due diligence referred to in Art. 11o(1b) of the CIT Act and Art. 23za(1b) of the PIT Act.”.

TAX ALERT 2021 / 03 / 24

ECJ passes a positive judgment on VAT settlement of intra-Community acquisition of goods and import of services

The European Court of Justice held that regulations restricting ICA neutrality were inconsistent with the VAT Directive.

TAX ALERT 2021 / 03 / 24

New Slim VAT 2 package announced by the MF

The Ministry of Finance announced pre-consultations on the SLIM VAT 2 package. What is new for entrepreneurs this time? The new SLIM VAT solutions (SLIM VAT 2) consist of 5 areas intended to save taxpayers’ time and money.

TAX ALERT 2021 / 02 / 23

General rulings on tax effects of changes to leasing agreements, training courses arranged by professional associations, and sale of debts

On 15 February 2021, the Ministry of Finance issued thee general rulings concerning income taxes.

TAX ALERT 2021 / 02 / 23

General ruling on VAT settlement in transactions made with fuel cards

On 15 February 2021, the Ministry of Finance issued a general ruling on the VAT effects of transactions made using fuel cards. The ruling applies to situations where one of the entities (leasing provider, parent company) provides fuel cards to another entity, while not being their issuer.

TAX ALERT 2021 / 02 / 23

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