August 29th, 2024
In a ruling dated July 10, 2024, under case number II FSK 1329/21, the Supreme Administrative Court in Poland (NSA) issued a significant decision regarding the interpretation of the Personal Income Tax (PIT) Act. The NSA determined that the tax exemption mentioned in Article 21(1)(23b) of the PIT Act is…
August 28th, 2024
In recent years, international tax law reform, led under the auspices of the OECD and G20, has gained prominence as a key element of global efforts towards tax fairness. This reform, known as the “Inclusive Framework on BEPS” (Base Erosion and Profit Shifting), is based on two main pillars: Pillar…
August 20th, 2024
A recent ruling by the Provincial Administrative Court in Rzeszów indicates that an individual tax interpretation can be issued even when it concerns matters already covered by a general interpretation. General interpretations vs. Individual interpretations General interpretations are issued by the Minister of Finance and can be initiated ex officio…