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…
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…