This is a page for the tag Legal Services in Poland
A cash payment into the supplier’s bank account cannot be included in deductible expenses
In the judgment dated March 27, 2024 (ref. I SA/Lu 33/24), the Provincial Administrative Court in Lublin ruled that a cash payment into a supplier’s bank account cannot be included in tax-deductible expenses, as it does not meet the requirements of Article 22p(1) of the Personal Income Tax Act (PIT).... Read More →
Non-deductibility of expenses for organizing team-building meetings with co-workers from the company’s income
The Supreme Administrative Court (NSA) has once again taken a position on the deduction of expenses for organizing integration meetings. In its latest ruling dated March 12, 2024 (ref. no. II FSK 759/21), the NSA confirmed that expenses for integration meetings with employees and co-workers, who work under B2B contracts,... Read More →
Determining the time limit for VAT refunds in situations of unpaid invoices – CJEU judgment
The judgment issued by the Court of Justice of the European Union (CJEU) on February 29, 2024, in case C-314/22, concerns the interpretation of Article 90 of the directive in the context of the admissibility of a delay period related to the settlement of VAT. Context of the case Consortium... Read More →
Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser – CJEU judgment
The verdict dated 29th of February 2024, case C-676/22 B2 Energy s.r.o. analyses the issue related to the possibility of applying the VAT exemption when the supplied goods have been shipped to a purchaser other than the one mentioned in the tax documents. Background of the case In 2015, the... Read More →
New Supreme Court resolution: Partner of a two-person company and social security
On 21st of February 2024, the Supreme Court issued a resolution, III UZP 8/23, which has generated much discussion and interest in the business and legal community. The resolution concerns issues related to the social insurance of partners of a two-person limited liability company. The key point of the resolution... Read More →
Starting a business by a foreigner in Poland
From legal requirements to practical registration tips, this guide offers complete information for foreigners planning to start their own business in Poland. Can every foreigner run a business in Poland? The answer is complex and depends on various factors. Polish regulations clearly state that foreigners without Polish citizenship are not... Read More →
Draft Act amending the Act on Foreigners and certain other Acts
The legislative draft of February 7, 2024, aimed at amending the Act on foreigners and certain other acts, provides for the introduction of a number of new regulations relating to the procedures for the entry and stay of foreigners in Poland. The proposed changes cover various aspects, such as residence... Read More →
New draft law on protection of Whistleblowers
On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy. Legislative work on the draft law on Whistleblowers started at government level back in 2021. The draft law aims to... Read More →
Deadlines for implementing the e-delivery service in Poland
Electronic delivery (‘e-delivery’) is a solution that allows correspondence to be sent and received electronically, ensuring equivalent legal effects to sending a registered letter with acknowledgement of receipt. The e-delivery service was introduced by the Act of 18 November 2020 on electronic deliveries, but its implementation has been repeatedly postponed.... Read More →
Interpretation regarding the conditions for applying the withholding tax exemption on dividends
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies, which can be observed in a series of recent rulings of the Provincial Administrative Court in Lublin (an example of... Read More →
