DMS TaxPress No. 28/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues. Topics include, amongst others:  

• Excise duty refunds on cars and registration in Poland – the Supreme Administrative Court (NSA) has ruled that registering a car in Poland definitively precludes an excise duty refund, even if the vehicle was not actually used in the country and was intended for export from the outset. 
• Import of goods and VAT deduction – the Director of the National Tax Information Service (KIS) confirmed that a taxpayer may deduct VAT on imported goods, even if they are not the owner, provided they submit a customs declaration and use the goods for taxable activities. 
• Renting non-residential premises to students and VAT – the Supreme Administrative Court (NSA) ruled that a VAT exemption does not apply if the subject of the tenancy is a premises formally classified as non-residential, even if it is used exclusively for residential purposes. 
• VAT penalties and disputes with the tax authorities – The Provincial Administrative Court in Wrocław ruled that an interpretative dispute with the tax authorities alone does not justify the imposition of a VAT penalty.