In today’s issue of DMS TAX Press, we recommend the article by Joanna Marciniak titled “Revenue from a Future Investment: Someone Else’s Expenses Are Not Your Own Cost”, as well as the article by Mariusz Szulc titled “A Foreign Tax Identification Number Does Not Exclude Estonian CIT.”

Another important piece is Mariusz Szulc’s article “The CJEU Facilitates VAT Deduction on Intra-Group Services.”

Also noteworthy is the article by Katarzyna Jędrzejewska titled “Interpretations by the Director of KIS: Anniversary Gifts from Employers Are Exempt from PIT”, along with Monika Pogroszewska’s article “MF: Reimbursement for a Business Taxi Ride Is Not Considered Employee Income After All.”

We also recommend Monika Pogroszewska’s article “MF Plans Changes to the Tax Ordinance from 2026″, which reveals that the Ministry of Finance is preparing amendments to tax ordinance regulations. Among other changes, it aims to replace the suspension of the statute of limitations on tax liabilities due to the initiation of criminal or fiscal offense proceedings with an alternative legislative solution.

To access the full bulletin, we encourage you to download the material. If you are interested in obtaining additional information, please feel free to contact us.