DMS TaxPress No. 37/2026

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

• Donation of Company Shares and VAT – The Court of Justice of the European Union ruled that the donation of fractional shares in a company to two individuals does not qualify for the VAT exemption applicable to the sale of a business,
• VAT Deduction from an “offline24” Invoice and the KSeF Number – The Provincial Administrative Court in Poznań ruled that a purchaser may deduct VAT from a structured invoice issued via the “offline24” procedure regardless of whether and when a KSeF number is assigned to it,
• Opinion of the CJEU Advocate General on the timing of VAT deduction – The CJEU Advocate General ruled that Polish regulations making the timing of VAT deduction contingent on receipt of an invoice are consistent with EU law, thereby overturning an earlier CJEU judgment that had been favorable to taxpayers.