Companies are increasingly investing in sustainable development. Green innovations not only help protect the environment but also bring tangible business benefits. One of the tools supporting companies in this transformation is the Research and Development (R&D) tax relief, which allows for additional deductions of specific expenses from the tax base. What is the R&D tax…
As of January 1, 2025, amendments to the thermomodernisation tax relief have come into effect, which may impact the tax settlements of individuals investing in energy-efficient building improvements. The new regulations eliminate the possibility of deducting certain expenses, such as those related to gas or oil boilers, while expanding the relief to cover new categories…
Investing in the renewable energy sector requires careful evaluation of the financing options available. A critical element of this process is assessing the tax implications of each potential financing method. Let’s explore the tax implications associated with the most common methods of financing of renewable energy projects. Intra-group financing through loans Capital groups often use…
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…
At the end of July, a further version of the draft amendment to the DRS legislation also addressed tax issues. Although it takes into account a significant part of the postulates made by future participants of the system, the solutions proposed in it as to the settlement of VAT in the bail system opens new…
After a series of favorable rulings for CIT taxpayers by provincial administrative courts in cases concerning CIT exemptions for compensation granted to energy-intensive sectors, the Supreme Administrative Court [NSA] has issued a ruling with reference II FSK 397/24, which broke the previous line of jurisprudence. Previous case law In the judgments issued so far, provincial…
Charging an electric vehicle at a network of charging points to which the user has access on the basis of a subscription contracted with a company other than the operator of the charging point means that the electricity consumed is supplied to users by that operator and the company offering access to those charging points…
Recently, there has been a noticeable increase in interest in ESG topics. This is due to two reasons: the increase in stakeholder interest in off-balance sheet activities and the extension of the ESG reporting obligation (so far, the ESG issue in Poland concerned about 150 entities, but due to the change in the rules, from…
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…
The ESG taxonomy is crucial for ESG reporting as it focuses on technical criteria that must be met for an entity’s activity to be considered environmentally sustainable. Taxonomic disclosures are based on three key performance indicators (KPIs), i.e., CapEx, OpEx, and turnover. The results for each indicator must be presented separately, showing the percentage share…