Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
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The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). This decision is a long-awaited response to businesses’ concerns about excessive regulatory burdens and...
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The CJEU sets boundaries in B2B relationships: payment terms exceeding 60 days must be genuinely agreed upon by both parties. This new ruling serves as a significant guideline for companies entering into tender agreements, adhesion contracts, or dealings with major contractors. In its latest judgment, the Court of Justice of...
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On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes, which have not been included in the national list of countries and territories engaging in harmful tax...
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The tax settlement period in Poland is a time of increased activity for cybercriminals. Scammers are using increasingly sophisticated methods to steal personal and banking data by impersonating the National Revenue Administration (Krajowa Administracja Skarbowa – KAS) and the Ministry of Finance (Ministerstwo Finansów – MF). Most common scam methods...
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As of 1 April 2025, all companies registered in the Polish National Court Register (KRS) before 1 January 2025 will be legally required to have an active electronic delivery address. This obligation results from the Polish Act on Electronic Deliveries. Every company registered before 1 January 2025 will be required...
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Withholding tax (WHT) has long been one of the key issues for companies engaged in international business. Recent general interpretations issued by the Polish Ministry of Finance aimed to clarify the conditions for WHT exemptions but have, in turn, introduced additional uncertainties. New interpretations of withholding tax – what is...
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According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting...
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The judgment of the Court of Justice of the European Union (CJEU) of December 12, 2024, in case C-527/23 concerns the right to deduct VAT on services purchased within the same group of companies. The judgment highlights the limits of tax authorities’ interference in assessing the business purpose of expenses....
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On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
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