DAC7 – new reporting obligations for digital platforms On 6 June 2024, the Senate, without any changes, sent the text of the Act amending the Act on exchange of tax information with other countries and certain other acts to the President for his signature. The amendment implements...

In a judgment of 17 May 2024 (ref. I FSK 1240/20), the Supreme Administrative Court (NSA) ruled that fees charged in the event of termination of a contract due to the client’s fault perform a compensation function and are not subject to VAT. The NSA justified the above position...

ViDA – status of the project The negotiations on the EU package referred to as ViDA (VAT in the Digital Age) are entering a decisive phase. If it were not for Estonia’s opposition, the project would have been agreed even in May. It is worth pointing out that the disagreement...

Transfer pricing is (primarily) an international issue. Why? Because business is international. These two aspects are intertwined and complete each other. Increasingly, organizations recognize the value of strategic transfer pricing management. Well-structured transfer prices not...

With many taxpayers, the attitude persists that all structures owned by an entrepreneur are subject to property tax (PON). This may be the result of their experience with the tax authorities. Most often, tax authorities do not check whether a given structure is actually related to...

Taxpayers may apply to start cooperation with the National Revenue Administration [NRA] based on the so-called Cooperative Compliance Programme, a pilot formula assuming mutual trust, understanding and transparency. This is a new quality of the taxpayer’s relationship with...

On 19 May 2024, Directive 2024/1226 entered into force, which introduces significant changes to the application and enforcement of EU sanctions imposed in connection with Russia’s aggression against Ukraine. Until now, EU Member States had full discretion in determining penalties...

How well do you know MDDP’s Transfer Pricing Team? Did you know that this year we are celebrating the 20th anniversary of both MDDP and our Transfer Pricing Team? Over the years, we have built extensive experience and international expertise, which have brought us to where we...

Tax aspects of redevelopment in the real-estate industry   A lack of investment plots in prime locations means that developers are increasingly interested in purchasing developed properties such as old office buildings, commercial or industrial facilities either to demolish or modernise...

Ministry of Finance general ruling: RES projects and asbestos removal in local government units  outside VAT, but also without retroactive adjustment of settlements Following the judgments of the Court of Justice of the EU last year concerning municipal projects involving the installation...

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...

When distinguishing between single-purpose vouchers (so-called SPVs) and multi-purpose vouchers (so-called MPVs), it is necessary to examine whether, at the time of issue, the place of supply of the transaction to the final consumers to which the voucher relates and the amount of...

Financial transactions are one of the most common transactions between related parties and also most frequently controlled by the tax authorities. Due to the an extensive catalogue of financial transactions and their level of complexity, taxpayers often face problems in justifying...

Judgment of the Voivodship Administrative Court in Warsaw of April 18, 2024, ref. III SA/Wa 8/24 It would seem that the topic of the importance of the acceptance protocol for determining the moment when VAT liability arises for the provision of a service is quite clear and straightforward,...

With each passing year, courts increasingly confirm that a properly prepared benchmarking study can be an extremely important tool, both for taxpayers and tax authorities. Tax authorities often challenge benchmarking study by either conducting new analyses or modifying those presented...