Below, we present articles and pieces published by DMS TAX specialists in the daily press and on financial websites. We hope you enjoy reading them.
Donation of Shares in a Company 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 for the sale of…
Read moreThe cancellation of shares without consideration and the GAAR clause—the head of the National Revenue Administration confirmed in a preliminary opinion that the voluntary cancellation of shares without consideration does not constitute an aggressive tax…
Read morePIT Tax Relief for Working Seniors – The Director of the National Tax Information Service (KIS) commented on survivors’ pensions and disability pensions.…
Read moreExemption from the Civil Law Transaction Tax (PCC) – The Supreme Administrative Court (NSA) has once again ruled that the purchase of a first home in the shell stage does not preclude an exemption from the Civil Law Transaction Tax (PCC),…
Read moreIntra-Community Supply (WDT) with VAT reduced from 23% to 0%—The Director of the National Tax Information Service (KIS) confirmed that if the buyer’s EU VAT number was valid at the time of the transaction, its subsequent provision to the seller does not…
Read moreInterest on VAT Penalties – The Provincial Administrative Court in Warsaw ruled that the tax authorities cannot charge late payment interest on an additional tax liability (VAT penalty).…
Read moreVAT Account and Interest Rates – The Ministry of Finance has clarified that funds held in a VAT account may accrue interest under current regulations, and the conditions regarding…
Read moreAmendment of a tax return following a customs and tax audit – The Supreme Administrative Court ruled that a taxpayer who, following an audit, accepted the findings and filed an amended tax return, cannot later revoke that decision…
Read moreExcise duty refunds on cars and registration in Poland – the Supreme Administrative Court has ruled that registering a car in Poland definitively precludes any claim for an excise duty refund, even if the vehicle was not actually used in the country and was intended for export from the outset.
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