In the dynamic business world, planning of settlement between related parties is becoming an essential part of groups’ business strategy. Changes in the market affect the development of new technologies, products and services. They determine the activities of companies in achieving...

One thing is certain: there is no turning back from National e-Invoice System [hereinafter: KSeF]. This was confirmed by the Minister of Finance, Andrzej Domanski, on 21 March 2024 at a meeting where representatives of the ministry summarised the consultation cycle on KSeF and outlined...

Happy Easter! The Easter holidays are approaching;   on this occasion we wish to our clients, business partners, friends, employees and their families   confidence in a peaceful and secure future many special moments spent with loved ones and reflect on what is truly important.  ...

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...

The MDDP team was responsible for achieving an important ruling by the Supreme Administrative Court on the VAT bad debt relief. The dispute concerned whether it was possible to take advantage of the VAT bad debt relief despite the expiry of the deadline provided for in the legislation,...

The MDDP team was responsible for leading the case to a landmark ruling by the Supreme Administrative Court on financing costs in full factoring. The issue in dispute in the case was whether the costs of factoring proper (full factoring) are subject to the limitations on inclusion...

The MDDP team was responsible for leading the case to a landmark ruling by the Supreme Administrative Court on the conditions for the application of the 0% excise duty rate. The dispute concerned whether the requirement to issue an e-DD must always be met in order to apply the zero...

5 awards for MDDP in Dziennik Gazeta Prawna ranking We are happy to share with you some last-minute information! In the latest XVIII Ranking of Tax Firms and Advisers, MDDP was on the podium five times. Agnieszka Kisielewska best excise duty adviser Agnieszka Kisielewska, combines...

An APA (advance pricing arrangement) is an agreement on the transfer price applied in transactions between related parties, concluded between a taxpayer and the Head of the National Revenue Administration. The APA takes the form of an administrative decision and constitutes a confirmation...

When we talk about transfer pricing, we’re definitely thinking about transferring funds. And probably abroad. Most likely to a tax haven. If this was your first association upon seeing the title, make sure to read this article to the end. We’ll demystify transfer pricing, show you...

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...

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,...

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...

Tomasz Michalik tops Chambers Europe 2024 ranking When you consider VAT, you think: MDDP and Tomasz Michalik, who leads an outstanding team for whom nothing is impossible! Today, we have further confirmation of that. We are pleased to announce that Tomasz Michalik has topped the Chambers...

Short-term rental of real estate via online platforms is becoming an increasingly popular way of earning income due to the possibility of easily reaching potential tenants. While contracting is becoming easier this is not always the case when accounting for taxes on this. In this...