The Court of Justice of the European Union (CJEU) confirmed in its judgment of 16 November 2023 (C-366/22 Viterra Hungary) that it is not only the objective characteristics and properties of the goods that affect their classification, but also the processing or treatment process and their intended use. What does the case involve? The case…
On 17th August, the European Commission published rules governing the implementation of the CBAM mechanism during its transitional phase. The transitional phase starts already on October 1, 2023 and will last until the end of 2025. During this period, importers will be required to submit quarterly reports on imports of goods covered by the CBAM…
Marketing contracts are an area where, in addition to the legal risks, particular attention should be drawn to the correct wording of tax provisions and tax consequences of the activities described therein. For instance, the supply of products to an influencer in exchange for promotional services constitutes barter, and the principal must document this transaction…
The provision of toll manufacturing services to a taxable person from another country does not necessarily create a fixed establishment of the recipient in the Member State of the supplier, the CJEU ruled in the judgment of 29 June 2023 in case C-232/22, Cabot Plastics Belgium. This is another extremely important judgement of the CJEU…
Jacek Wojtach of MDDP Poland explains the Polish withholding tax rules and refund procedures, and the issues that could be addressed as the European Commission declares its intention to make legislative changes. On June 19 2023, the European Commission issued a statement signalling legislative work on simplifying and synchronising members states’ laws on pay and…
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant to Art. 2(4)(b) of the Act on Civil Law Transactions, the first to be analysed is the VAT treatment of transactions; and then – tax on civil law transactions (hereinafter: PCC). The assumption of the tax on…
On March 21, 2023, the European Commission published a working paper (Working Paper no. 1060 of the EU Value Added Tax (VAT) Committee regarding an EC question on non-fungible tokens (NFTs)[1]), which aims to consider the tax consequences of NFT-related transactions and to generate a discussion with the intention of reaching a common position among…
In the judgment of 4 May 2023 in Case C-97/21 MV – 98, the CJEU found that provisions of the Member States that allow the imposition of both a fine and another penalty on a taxpayer for the same offence are inconsistent with EU law – to the extent in which it is impossible to…
In the judgment of 4 May 2023 in Case C-127/22 ‘Balgarska telekomunikatsionna kompania’ EAD [hereinafter: Company] v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia [hereinafter: tax authority], the CJEU ruled on the obligations of taxpayers to make adjustments to input tax in relation to the acquisition of goods when those goods are not…
The introduction of the mandatory KSeF (National e-Invoicing System) will undoubtedly affect all issues related to invoicing, circulation of invoices within organizations or exchange of invoices with contractors. This will also concern self-billing, as invoices issued this way are subject to the obligation of being issued in KSeF, which will involve the necessity to properly…