The Voivodship Administrative Court in Gliwice, in a non-final judgment (ref. III SA/Gl 895/24), upheld the position of the tax authorities and ruled that disinfectant liquid is subject to excise duty. Why is excise duty on biocidal alcohol controversial? Recently, excise duty on alcohol used in biocidal products has become a subject of dispute between…
On 23 July 2025, the International Court of Justice (ICJ) issued an advisory opinion concerning the obligations of states with regard to climate protection. This case originated from an initiative by students from the Pacific Island Students Fighting Climate Change, who demanded actions to protect islands threatened with extinction due to climate change. The initiative…
Work is underway on a new regulation by the Minister of Infrastructure, which will update the rules for reimbursing the costs of using a private vehicle for business purposes (known as mileage rates). The planned changes will not only increase the rates but will also introduce clear guidelines for electric, hybrid, and hydrogen vehicles. This…
In recent months, the topic of sustainability and related reporting obligations has remained one of the most pressing challenges for thousands of companies in Poland. This is largely due to the EU’s CSRD directive as well as the new, more demanding ESG reporting standards in the form of the ESRS. Omnibus – Simplification, not exemption…
New European Commission initiative At the beginning of July 2025, the European Commission published recommendations on the design of tax incentives to support investment in clean technologies and industrial decarbonisation. This document is part of the Clean Industrial Deal, an EU strategy to build a competitive, low-carbon industrial base in line with the EU’s climate…
On 1 January 2026, the transitional period for the CBAM (Carbon Border Adjustment Mechanism) will come to an end. The entry into force of the full CBAM regulations will introduce new administrative and reporting obligations for importers of goods from outside the EU. At the same time, the European Commission has announced significant simplifications for…
Recent discussions have focused on the EU institutions’ evolving stance on ESG (Environmental, Social and Governance) reporting. A central element of these changes is the so-called Omnibus Package, which introduces substantial amendments to both existing and forthcoming regulations—particularly the Corporate Sustainability Reporting Directive (CSRD) and the EU Taxonomy-related implementing measures. A new direction from the…
With the launch of the first deposit return systems in October 2025, new rules will come into force for beverage containers included in the system and marked with the “DEPOSIT” on a label. However, many beverage containers will remain on the market—either temporarily or permanently—that are not included in the deposit system. This will significantly…
The rapidly evolving economic landscape, growing expectations towards businesses, and emerging regulatory frameworks present undeniable challenges and obligations for entities in the construction industry. At the same time, however, the proper management and implementation of new ESG-related obligations may offer tangible tax benefits for businesses taking proactive steps in this area. A few words about…
In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component of broader compliance strategy. Regulatory changes – both at national and EU levels – now require transfer pricing (TP) policies to address not only tax regulations but also customs matters, environmental concerns, and corporate governance (ESG) considerations. Why…