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Determining the time limit for VAT refunds in situations of unpaid invoices - CJEU judgment

Determining the time limit for VAT refunds in situations of unpaid invoices – CJEU judgment

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Date25 Apr 2024
The judgment issued by the Court of Justice of the European Union (CJEU) on February 29, 2024, in case C-314/22, concerns the interpretation of Article 90 of the directive in...
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PIT reliefs 2024

Tax relief in PIT 2024

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Date23 Apr 2024
Deduction covering blood donation purposes The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN...
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Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser - CJEU judgment

Application of the 0% VAT on intra-Community goods supply and knowledge of the identity of the purchaser – CJEU judgment

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Date19 Apr 2024
The verdict dated 29th of February 2024, case C-676/22 B2 Energy s.r.o. analyses the issue related to the possibility of applying the VAT exemption when the supplied goods have been...
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Social security for sickness and maternity

Social security for sickness and maternity

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Date18 Apr 2024
Persons who are obligatorily insured for sickness and maternity are mainly employees. Persons covered by obligatory pension and disability pensions insurance, who, inter alia: work on the basis of an...
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Withholding Tax WHT 2024

Withholding Tax (WHT) 2024

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Date16 Apr 2024
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing,...
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New Supreme Court resolution: Partner of a two-person company and social security

New Supreme Court resolution: Partner of a two-person company and social security

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Date12 Apr 2024
On 21st of February 2024, the Supreme Court issued a resolution, III UZP 8/23, which has generated much discussion and interest in the business and legal community. The resolution concerns...
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Over 5 million tax returns filed through e-PIT

Over 5 million tax returns filed through e-PIT

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Date10 Apr 2024
According to information provided by the Head of the National Tax Administration (KAS), over 5 million declarations have already been filed using the Your e-PIT service. Taxpayers settling their PIT...
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Bahamas, Belize, Seychelles and Turks and Caicos Islands removed from EU list of tax non-cooperative jurisdictions

Bahamas, Belize, Seychelles and Turks and Caicos Islands removed from EU list of tax non-cooperative jurisdictions

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Date08 Apr 2024
In February 2024, the Council of the European Union decided to remove the Bahamas, Belize, Seychelles, and Turks and Caicos Islands from the list of EU jurisdictions reluctant to cooperate...
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National Bank of Poland interest rates in April 2024

National Bank of Poland interest rates in April 2024

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Date05 Apr 2024
On April 3-4, 2024, a meeting of the Monetary Policy Council took place, during which it was decided to keep the interest rates unchanged. Current National Bank of Poland interest...
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The new law implementing the DAC7 Directive

The new law implementing the DAC7 Directive

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Date04 Apr 2024
In February 2024, a new bill amending the law on the exchange of tax information with other countries and certain other laws was published on the website of the Government...
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