Intra-group settlements under scrutiny by the CJEU - what does the Weatherford ruling mean for intra-group service acquisitions?

Intra-group settlements under scrutiny by the CJEU – what does the Weatherford ruling mean for intra-group service acquisitions?

Transfer pricing, Trochę o VAT

In the first article of our TP & VAT series (link: https://www.mddp.pl/intra-group-settlements-under-the-scrutiny-of-the-cjeu/ ), we outlined the general background to recent rulings by the Court of Justice of the European Union (CJEU) in this area. Today, we delve deeper into the topic by analysing the Weatherford judgment (Case C-527/23), which carries significant implications for the interpretation…

Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT

Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT

Transfer pricing, Trochę o VAT

The issue of intra-group transactions in the context of value-added tax (VAT) is increasingly attracting the attention of the Court of Justice of the European Union (CJEU). Recent cases underscore the importance of delineating the boundaries between direct tax (CIT) and indirect tax (VAT) regulations, as well as the significant practical implications that transfer pricing…

Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?

Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?

Transfer pricing, Trochę o VAT

Modern companies operating in international markets face the challenge of aligning customs and transfer pricing policies. A lack of consistency between these areas can lead to significant tax, operational and financial risks. For this reason, close cooperation between customs and transfer pricing departments is essential – only through collaboration can risks be effectively managed, and…

Deposit Refund System: which deposits will be non-taxable under the new rules, and which will remain subject to VAT?

Green Taxation, INSIGHT, Trochę o VAT, Trochę o zielonych podatkach

With the launch of the first deposit return systems in October 2025, new rules will come into force for beverage containers included in the system and marked with the “DEPOSIT” on a label. However, many beverage containers will remain on the market—either temporarily or permanently—that are not included in the deposit system. This will significantly…

CJEU: board member has the right to defend himself - another important judgment on joint and several liability

CJEU: board member has the right to defend himself – another important judgment on joint and several liability

INSIGHT, Trochę o VAT, VAT

On 30 April 2025, the Court of Justice of the European Union (CJEU) delivered another important judgment in Case C-278/24 (Genzyński) concerning the compatibility with EU law of the Polish rules on the joint and several liability of board members for company tax arrears. The CJEU ruled that the current regulations – while permissible under…

Removal from the VAT Register for Persistent Breach of Tax Obligations – position of the European Court of Justice

Removal from the VAT Register for Persistent Breach of Tax Obligations – position of the European Court of Justice

Trochę o VAT

The removal of a Taxpayer from the VAT register results in serious consequences not only for the Taxpayers themselves but also for the Buyers of goods and service Recipients. Therefore, it is necessary to consider whether it is sufficient for the Tax Authorities merely to state that the Taxpayer does not meet the conditions required…