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.

Polish tax authorities are challenging the tax-exempt status of short-term rental activities conducted by family foundations, despite the Family Foundation Act's provisions allowing such operations. While administrative courts have consistently ruled in favor of taxpayers, the absence of a Supreme Administrative Court decision leaves the matter unresolved.

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.

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.

Starting on 22 May 2023, it will be possible to establish and register family foundations in Poland. The Polish legal system will thus be expanded...

The agreement follows the standard OECD Model Convention, with a number of significant deviations.

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...

The Supreme Administrative Court in its ruling handed down on August 20, 2015 (case file number: I FSK 869/15) ruled that the consumption of electricity by the company and used in mineralogical processes will be subject to excise duty.

Importing goods from third countries into Poland generally triggers an obligation to pay value-added tax (VAT) at the time of customs clearance.

On 1 July 2018 the split payment mechanism was introduced into the Polish VAT system as another measure against VAT fraud.

On September 25, 2015, the Supreme Administrative Court issued a judgment (case file no. I FSK 578/15), in which it addressed the notion of "fixed establishment" for the purposes of VAT and the abuse of rights in connection with VAT.

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.

The Polish government has just announced plans to replace the existing Special Economic Zones (SEZ) — scheduled to expire in 2026 — with a new system of permits providing a tax exemption...

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.

Poland has seen significant reforms in its tax and corporate compliance regime over the past year. While these changes will ultimately improve things for both companies and individuals...

The Polish Personal Income Tax (PIT) Act contains only two regulations for the taxation of income generated in connection with participation in employee incentive plans.

Polish electricity producers can claim significant refunds of excise duty, following a ruling dated 12 February 2009 (C-475/07) by the ECJ that Poland's excise duty on electricity is incompatible with EU law.