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VAT
The importance of recent amendments to the Polish VAT Act
Tomasz Michalik and Marek Przybylski of MDDP review important changes to the Polish VAT Act and preview...
Comparability adjustment - how to make your benchmarking analysis more reliable?
One of the key matters for preparing a benchmarking analysis is the comparability of underlying data. What...
CJEU on fixed establishment - Case C-232/22, Cabot Plastics
The provision of toll manufacturing services to a taxable person from another country does not necessarily...
What is WIRON and will it affect transfer pricing?
Not long ago, the global financial market was heavily discussing the topic of LIBOR index being replaced...
Poland watching closely as European Commission initiatives on withholding tax aim at simplification
Jacek Wojtach of MDDP Poland explains the Polish withholding tax rules and refund procedures, and the...
TP-R form for 2022 – the only constant is change
The Ministry of Finance has already made us look forward to annual changes in the TP-R form. Transfer...
Polish provisions restricting the right to be granted interest on overpayments inconsistent with EU law
On 8 June 2023, the Court of Justice of the EU issued a judgment in case C-322/22, in which it stated...
When does a company act as a private investor?
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant...
Points to remember when analyzing intra-group loans from arm’s length perspective
During audits, tax authorities often scrutinize the increase/decrease in the interest rate on loans with...
EU customs reform - proposals of the European Commission
On May 17, 2023, the European Commission presented the first package of changes to EU customs law. The...
VAT treatment of NFT tokens in the opinion of the European Commission
On March 21, 2023, the European Commission published a working paper (Working Paper no. 1060 of the EU...
What transfer pricing exemptions are available for 2022?
Over the past few years, tax regulations on transfer pricing have been significantly amended at least...
Benchmarking offers more than you thought – what exactly?
Transfer pricing – your basic use of a benchmarking analysis Benchmarking analysis is a tool to...
CJEU - is it required to make adjustments to input VAT in the case of destruction of goods?
In the judgment of 4 May 2023 in Case C-127/22 ‘Balgarska telekomunikatsionna kompania’ EAD...
Benchmarking studies – do Polish tax authorities accept group analysis?
Magdalena Marciniak and Marta Klepacz of MDDP lay out the challenges and complexities of attempting group...
Safe harbour across world’s major economies
An increasing number of countries are introducing safe harbour mechanisms. This is a significant convenience...
CBAM obligations in place from October 2023
The European Parliament and the EU Council have approved the draft regulation on the CBAM (Carbon Border...
Service transactions - a new focus for tax authorities?
It is a truth commonly acknowledged that related-party settlements have been scrutinized by tax authorities...
A new regulation in Poland explained: family foundations and their taxation
Justyna Bauta-Szostak and Bartosz Głowacki of MDDP report on the introduction of family foundations in...
Should unlawful consumption of gas or electricity be subject to VAT?
Pursuant to today’s judgment of the CJEU in case C-677/21 Fluvius Antwerpen, unlawful consumption...
Cost optimization-oriented payment management as a controlled transaction
Cost optimization-oriented payment management as a controlled transaction Payment management to optimize...
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CJEU - is it required to make adjustments to input VAT in the case of destruction of goods?
In the judgment of 4 May 2023 in Case C-127/22 ‘Balgarska telekomunikatsionna kompania’ EAD...
CBAM obligations in place from October 2023
The European Parliament and the EU Council have approved the draft regulation on the CBAM (Carbon Border...
Crowdfunding contributions VAT-exempt
Crowdfunding today is not only a way to raise funds for an expensive medical treatment or support people...
New version of the JPK_FA structure from the 1st of April
The Ministry of Finance has published a new version of the logical structure of the Standard Audit File...