Amendment to the Act on the National Revenue Administration and Certain Other Acts
/
Date28 May 2024
On March 12th, 2024, the Council of Ministers adopted a draft amendment to the Act on the National Revenue Administration and other acts, presented by the Minister of Finance. The...
Please Read More
Lump sum for using a private car for local business travel as taxable income (PIT)
/
Date23 May 2024
In the Polish tax system, there are many categories of income subject to Personal Income Tax (PIT). One such income is the lump sum paid to an employee for using...
Please Read More
Application of R&D tax relief in a consulting services company
/
Date17 May 2024
In the judgment of March 7, 2024, ref. no. II FSK 753/21, the Supreme Administrative Court (NSA) addressed the issue of the application of the R&D tax relief in a...
Please Read More
A cash payment into the supplier’s bank account cannot be included in deductible expenses
/
Date13 May 2024
In the judgment dated March 27, 2024 (ref. I SA/Lu 33/24), the Provincial Administrative Court in Lublin ruled that a cash payment into a supplier’s bank account cannot be included...
Please Read More
Non-deductibility of expenses for organizing team-building meetings with co-workers from the company’s income
/
Date08 May 2024
The Supreme Administrative Court (NSA) has once again taken a position on the deduction of expenses for organizing integration meetings. In its latest ruling dated March 12, 2024 (ref. no....
Please Read More
Determining the time limit for VAT refunds in situations of unpaid invoices – CJEU judgment
/
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...
Please Read More
Application of the 0% VAT on intra-Community goods supply and knowledge of the identity of the purchaser – CJEU judgment
/
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...
Please Read More
New Supreme Court resolution: Partner of a two-person company and social security
/
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...
Please Read More
Draft Act amending the Act on Foreigners and certain other Acts
/
Date27 Mar 2024
The legislative draft of February 7, 2024, aimed at amending the Act on foreigners and certain other acts, provides for the introduction of a number of new regulations relating to...
Please Read More
New draft law on protection of Whistleblowers
/
Date02 Feb 2024
On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy....
Please Read More