On January 18, 2024, the Advocate General of the Court of Justice of the European Union issued an opinion on the customs classification of prefabricated buildings. The case focuses on whether these buildings, which are mainly made of plastics, should be classified as “prefabricated buildings” under tariff heading 9406 or as “other articles of plastics”…
This year, when selling food or beverages in single-use packaging to consumers, a SUP fee they must be charged (PLN 0.20 or 0.25). The new obligation has come as a surprise to many businesses, as there is no guidance from the Ministry of Climate or the Ministry of Finance. For instance, it is not entirely…
Many companies in capital groups make an annual price adjustment in transactions with a related company after the end of the year, in order to achieve a target level of profitability. The question arises – does such an adjustment affect VAT settlements and how should it be documented? Although the subject of transfer pricing adjustments…
The Court of Justice of the European Union (CJEU) confirmed in its judgment of 16 November 2023 (C-366/22 Viterra Hungary) that it is not only the objective characteristics and properties of the goods that affect their classification, but also the processing or treatment process and their intended use. What does the case involve? The case…
On 17th August, the European Commission published rules governing the implementation of the CBAM mechanism during its transitional phase. The transitional phase starts already on October 1, 2023 and will last until the end of 2025. During this period, importers will be required to submit quarterly reports on imports of goods covered by the CBAM…
Marketing contracts are an area where, in addition to the legal risks, particular attention should be drawn to the correct wording of tax provisions and tax consequences of the activities described therein. For instance, the supply of products to an influencer in exchange for promotional services constitutes barter, and the principal must document this transaction…
Judgment of the Supreme Administrative Court of 28 July 2023 (ref. I FSK 892/18) The recently announced judgment of the Supreme Administrative Court reopens the formerly hot-bottom issue of VAT taxation on the sales of commercial real estate. The essence of the dispute is the classification of these transactions as a sale of an organised…
On 8 June 2023, the Court of Justice of the EU issued a judgment in case C-322/22, in which it stated that the provisions of the Tax Ordinance restricting taxpayers’ right to be granted interest on overpayments violate the fundamental principles of EU law. This means that taxpayers should be entitled to interests awarded on…
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant to Art. 2(4)(b) of the Act on Civil Law Transactions, the first to be analysed is the VAT treatment of transactions; and then – tax on civil law transactions (hereinafter: PCC). The assumption of the tax on…
On May 17, 2023, the European Commission presented the first package of changes to EU customs law. The draft focuses in particular on EU-wide coordinated risk management, facilitating customs procedures for reliable traders and adapting customs regulations for e-commerce transactions. Harmonised risk management The European Commission proposes the creation of EU Customs Authority. The task…