Judgment of the Provincial Administrative Court (WSA) in Warsaw of 21 February 2024, ref. no. III SA/Wa 2083/23. Recently, the Polish energy sector has witnessed an unusual phenomenon: the emergence of negative electricity and gas prices on the market. This situation has given rise to disputes and doubts regarding the VAT treatment of such transactions.…
By the judgment of March 21st, 2023 (ref. C-606/22, Director of the Tax Administration Chamber in Bydgoszcz), the CJEU granted the taxpayer the right to correct VAT resulting from the application of an excessive VAT rate on retail sales documented with fiscal receipts, provided that this does not result in unjust enrichment. Unfortunately, the Court’s…
In its judgment of 29 February 2024[1], the CJEU ruled that Member States may impose time limits on a creditor’s application for bad debt relief in cases of debtor default. Additionally, if the tax authority fails to reimburse the VAT amount claimed under bad debt relief within a reasonable time, the creditor is entitled to…
The European Union is about to take another major step towards reducing its impact on global deforestation and forest degradation. The goal, of course, is commendable, however, its consequences will be felt by importers and exporters of products such as palm oil, soy, timber, cocoa, coffee, cattle, and rubber. What will the key obligations for…
By judgment of February 2nd, 2023, ref. I FSK 1474/20, the Supreme Administrative Court (NSA) denied the taxpayer the right to deduct VAT on expenses for the use of an electric bus by its social partner (Caritas), even though they were essentially part of activities related to corporate social responsibility (CSR). Corporate social responsibility (CSR)…
The CJEU will settle on the compliance of polish law on management board members liability for tax arrears with EU law. By decisions of 25 January 2024 (case number I SA/Wr 4/23) and 31 January 2024 (case number I SA/Wr 966/22), the Provincial Administrative Court in Wrocław submitted four questions to the CJEU for a…
On January 18, 2024, the Advocate General of the Court of Justice of the European Union issued an opinion on the customs classification of prefabricated buildings. The case focuses on whether these buildings, which are mainly made of plastics, should be classified as “prefabricated buildings” under tariff heading 9406 or as “other articles of plastics”…
The Court of Justice of the European Union, in its judgment of 11 January 2024 in Case C-537/22, reminded that exercising the right to deduct VAT does not require a taxpayer to undertake a comprehensive and in-depth verification of its counterparty. This is something that Polish tax authorities constantly seem to forget. According to the…
Despite the festive period and personnel changes in the structures of the Ministry of Finance, work on National e-Invoicing System (KSeF) and the topics related to its implementation is not slowing down, as exemplified by the Ordinance of the Minister of Finance of 29 December 2023 amending the Ordinance on the detailed scope of data…
On 21 December 2023, the CJEU handed down a long-awaited judgment on the VAT taxation of board members’ remuneration[1]. The judgment concerned a member of the board of directors of several public limited companies under Luxembourg law who, by virtue of his position, participates, inter alia, in decisions regarding the risk policy, accounting and strategy…