Did the Supreme Administrative Court grant a VAT exemption for erotic performances?
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
CJEU judgment in the Xyrality case C-101/24 – Is the platform liable for VAT?
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.
Currencies in video games and the VAT issue – Opinion of the Advocate General
Gold all doth lure, Gold doth secure all things. Alas, we poor! – wrote a German poet long ago. Today, this line acquires a new meaning, as gold itself becomes the subject of a tax dispute. Except this time, the case is not about bullion or coins, but about “gold” from an online computer game.…
Do loyalty program points qualify as vouchers?
The Court of Justice of the European Union (CJEU) will soon address the issue of loyalty programmes in which customers collect points redeemable for rewards or discounts (Case C-436/24, Skatteverket v. Lyko Operations AB). The Court will assess such programmes in light of VAT rules on voucher taxation and determine whether the allocation of points…
Transfer pricing adjustments and VAT – The Arcomet Case
As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT | MDDP), we covered the Arcomet case (C-726/23) and the opinion of the Advocate General of the CJEU (A new perspective from the…
General interpretation by the Ministry of Finance: how to understand the CJEU rulings on joint and several liability?
On 29 August 2025, the Minister of Finance and Economy issued a general interpretation regarding the practical application of the Tax Ordinance (Ordynacja podatkowa) concerning the liability of management board members. This interpretation responds to questions raised after the Court of Justice of the EU (CJEU) judgments in Case C‑277/24 Adjak and Case C‑278/24 Genzyński…
Re-invoicing or Reimbursement of Costs Without VAT? The Latest Supreme Administrative Court Ruling
In business practice, situations frequently arise in which one entity incurs the cost of a service or goods and subsequently passes it on to another entity. A classic example is the so-called re-invoice – i.e., the resale of a service without adding one’s own margin, usually “at cost.” To apply the re-invoicing mechanism, meaning to…
New draft amendment to the Tax Ordinance – key changes and implications for taxpayers
On 4 August 2025, the Ministry of Finance published a new draft amendment to the Tax Ordinance. This continues the work on changes to tax regulations that began in March 2025. What changes to the Tax Ordinance does the latest draft amendment provide? We have selected some of the most significant changes for taxpayers. Some…
Goods declared as intra-Community supply are exported outside the EU – CJEU judgment
On August 1, 2025, the CJEU issued its long-awaited judgment on the reclassification of transactions from intra-Community supply to export in a case concerning a Polish taxpayer (C‑602/24). Facts The case concerns a situation where the initial arrangements between the parties to the transaction do not correspond to the actual movement of goods. According to…
A new perspective from the CJEU on transfer pricing adjustments and VAT – the Arcomet Case (C-726/23)
Continuing the TP and VAT series, in which we discuss the most important cases regarding intra-group settlements (see: Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT), this time we are looking at the Arcomet case (C-726/23), which introduces a new perspective on a well-known topic. The issue…