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…
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…
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…
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…
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…
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…
Organised part of an enterprise Tax regulations define an organised part of an enterprise [hereinafter: OPE] as a set of assets – tangible and intangible, including liabilities – organisationally and financially separated within an existing enterprise, intended to perform specific business tasks, which could also constitute an independent enterprise performing these tasks on its own.…
After years(!) of work marked by long periods of downtime and uncertainty, but also sudden twists and turns, it seems that the finish line of the legislative marathon entitled the mandatory KSeF is finally in sight. Let us recall that the first drafts envisaged the entry into force of the mandatory KSeF on 1 January…
On 16 June 2025, the Supreme Administrative Court (NSA) declined to adopt a resolution in a case of significant importance to the practice of VAT refunds. The central legal issue concerned whether administrative courts, when reviewing an order to extend the deadline for a VAT refund, may also examine earlier, non-appealed orders issued in the…
On 3 July 2025, the CJEU once again spoke on the VAT treatment of intra-group transactions – this time in judgment C-808/23 Högkullen. Factual state Högkullen AB, the Swedish parent company in the real estate management group, operated solely in the area of managing subsidiaries and provided them with paid management, financial, personnel, etc. services.…