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Important changes in the adjudication of civil cases in Poland came into force on 3 July 2021. These are essentially technical changes to the so-called Covid Act including, among other things, new obligations of attorneys.

In its judgment of December 16, 2015 (case file no. I SA/ Gd 1551/15) the Provincial Administrative Court in Gdańsk found that virtual currencies (bitcoins) are classifiable as property rights...

By winning a parliamentary majority in the last general election, PiS may now exercise power independently.

Provisions of the Personal Income Tax Act and Corporate Income Tax Act do not specify when the taxpayer should adjust revenue or costs in connection with received or issued correction invoices.

The first thing to mention is that some European Union countries recognized the exchange of bitcoins for real money as a service akin to financial services already before the CJEU handed down the judgment considered here.

A private investment fund headquartered in Cyprus (the "Fund") applied for a tax ruling regarding the right to a CIT exemption.

In a recent Polish Supreme Administrative Court's award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for investment funds, even if their corporate manager is contracted.

We recommend (as we have also done before) that our clients hedge the tax benefits under incentive schemes with tax rulings and continue monitoring developments in tax practice.

Article 14a of the CIT Act is a source of controversy and we will definitely be seeing more judgments elaborating on the rules of its interpretation.

On February 23, 2016 the Supreme Administrative Court (NSA) decided in case no. I FSK 1573/14 to submit a preliminary question to the Court of Justice of the European Union to establish whether the definition of ‘first occupancy' of a building or structure or any part thereof provided in Poland's VAT Act is compatible with EU laws.

The case considered by the Court concerned a company which in 2011 acquired an enterprise owned by a natural person in the form of a non-monetary contribution.

On 10 February 2016 the Supreme Administrative Court (NSA) provided a panel of 7 judges with a legal issue raising serious doubts to be settled (case no.: II FSK 3362/13): In light of Art.

The Provincial Administrative Court in Gliwice issued a judgment on 28 September 2015 (case no. I SA/ GL 583/15) in which it described the methodology of calculating the basis of assessment for the tax on civil law transactions...

Pursuant to Article 28b of the VAT Act, the place of providing services, in terms of the services provided to a taxpayer, is the place where the taxpayer, as recipient of the services, has established its business.

Court of Justice of the European Union (CJEU) in its ruling of October 22, 2015 specified in detail the standards of diligence which influence the right to deduct the VAT.

Share purchase agreements typically include contractual time-limit provisions for the buyer to notify its claims to the seller and/or to bring the claim to the competent court or the tribunal.

The Regional (Wojewódzki/Voivodship) Administrative Court in Gliwice ruled (in its judgment of February 10, 2016 (court file No. III SA/Gl 1957/15)), that paying invoices by setting off mutual claims does not provide a basis to request an accelerated refund of surplus input VAT in the shortened deadline of 25 days.

On June 25, 2015 the Director of the Tax Chamber in Katowice issued a tax ruling (ref. no. IPTPB3/4510-103/15-4/ PM) holding that the concept of 'loan' on the grounds of CFC regulation must be construed broadly...