In its judgment of 14 November 2024 (Case C-613/23), the Court of Justice of the EU held that national legislation allowing a company’s tax arrears to be passed on to the company’s manager where the manager fails to comply with the company’s obligation to give notice of the company’s inability to pay tax is compatible…
An important for the property development sector and interesting from the VAT point of view ruling was issued by the CJEU on November 7th, 2024. The case C-594/23 (Lomoco Development ApS and others) was between the Danish Ministry of Taxation and several property development companies. These companies sought to demonstrate the VAT exemption for the…
The Ministry apparently decided to dose up the excitement about the KSeF project and a week after the publication of the assumptions of the draft law amending the law introducing the compulsory KSeF in the list of legislative works of the Council of Ministers, a draft law with an explanatory memorandum was published on the…
The ViDA package was ‘finally’ adopted After almost two years of negotiations, an agreement was reached in the Council yesterday (5.11). The package of changes itself, which concerns not only the 2006/112 Directive as such, presented at the end of 2022, generated a lot of discussion from the beginning. The largest part of the package…
After a temporary pause following the government’s decision earlier this year to delay the implementation of KSeF until 2026, it appears that the topic has once again returned to the government’s and Ministry of Finance’s agenda. In early October, we received news that final consultations on KSeF would take place at the turn of October…
On Monday 21 October 2024, the Supreme Administrative Court [hereinafter: NSA] adopted a resolution by a panel of seven judges (ref. III FPS 1/24) concerning the right of the Head of the National Tax Administration [hereinafter: KAS] to impose penalties on banks and other institutions obliged to submit reports within the STIR system. The NSA…
In recent years, Poland has introduced several initiatives to promote environmentally friendly vehicles, including hybrid and electric vehicles. However, the correct classification of a vehicle is crucial to determine whether it qualifies as a hybrid (MHEV, FHEV or PHEV), as this directly affects the applicable excise rate. There are currently numerous disputes with tax authorities…
The CJEU has once again clarified how to qualify new electromobility-related transactions on the basis of rather general and somewhat old tax rules. Again it was confirmed that the supply of electricity for the purposes of charging an electric vehicle at a charging point forming part of a public network of such points constitutes a…
On October 4, 2024, the Court of Justice of the European Union (CJEU) delivered a judgment in the Voestalpine Giesserei Linz case (C-475/23), addressing the right to deduct VAT related to the acquisition of a machine provided free of charge to a subcontractor under a tooling agreement. The judgment pertains to a common practice, especially…
The Court of Justice of the European Union (CJEU) addressed this issue in its ruling on 4 October 2024, in the case C-171/23 UP Caffe. Factual background The case before the CJEU concerned a Croatian company, UP Caffe, which operates in the hospitality sector and was subject to a tax audit. During the audit, the…