Further changes to the JPK_VAT Regulation
On 27 May 2021, the Ministry of Finance presented a revised bill of amendment to the regulation laying down the detailed scope of JPK_VAT, of which we informed in our alert of 25 March.
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.
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 […]
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.
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 […]
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.”.