The Supreme Administrative Court (NSA) has reaffirmed its stance on the VAT exemption on the sale of real estate acquired from private individuals without VAT being charged. In its judgement of 7 February 2025 (I FSK 1566/21), it confirmed that the exemption under Article 43(1)(2) of the VAT Act does not apply if the lack…
At the beginning of 2025, changes to the regulations regarding the place of taxation of services provided virtually or transmitted, as well as services related to this type of activity, entered into force. The amendment is an attempt to keep up with the dynamically changing socio-economic reality, including, above all, progressing digitalization. The amendment to…
Key Ruling by the Supreme Administrative Court on refund of Excise Tax The Supreme Administrative Court (NSA) issued a judgment on November 25, 2020 (ref. III SA/Gl 493/20) regarding the possibility of refunding overpayment of excise tax by an electricity producer who has passed the burden of the tax on to the consumer. Burden of…
Until recently, the courts held that when using the exemption under Article 30(1) of the Excise Tax Law, in the case of having a decision to redeem certificates of origin issued after the change in rates (i.e., after January 1, 2019), the lower excise rate of PLN 5/MWh should be applied instead of the previous…
A number of significant and, in some cases, even revolutionary changes introduced in the tax legislation from 2025 require taxpayers to prepare carefully for their proper implementation. Particular attention is required to review the fixed asset records for real estate tax declarations and to adapt their classification to the new definitions. Taxpayers should also adapt…
Does a taxpayer retain the right to deduct when input VAT results from services provided by one of the group companies to both the taxpayer seeking to deduct and the other group members? This issue has been resolved by the CJEU in its judgment of December 12th, 2024, ref. C-527/23. Facts The case concerned the…
Compliance with international commodity sanctions, especially in the context of trade with restricted countries such as Russia, is a challenge that requires businesses to pay exceptional attention and implement advanced due diligence procedures. Neglecting this duty can lead not only to financial risks, but also to legal and reputational consequences. Why is due diligence crucial?…
A few words about the CJEU ruling on November 21st, 2024, ref. C-624/23, SEM Remont. Case overview The ruling was issued in connection with a transaction in which, in August 2020, the Bulgarian company SEM Remont contracted the Russian company Gidrostroy – Russia to carry out dredging works in the port of Varna. The contractor,…
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…