Research & insights

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Employee’s Capital Pension Scheme – updated draft of new regulations has been published

Employee’s Capital Pension Scheme – updated draft of new regulations has been published

On 25 May 2018 the Ministry of Finance presented an updated draft of the law on establishing of Employees’ Capital Pension Schemes (hereinafter called Pracownicze Plany Kapitałowe – PPK). The regulations would need to be agreed by the Parliament to become biding.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Border crossing procedures

Border crossing procedures

Based on analyses and information received from border services, we inform that the controls at the EU's external borders have been tightened recently. Checks consisting in a very thorough check of the period of stay of non-EU foreigners in the Schengen area This applies to road and sea crossings as well as airports.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Supreme Administrative Court judgement concerning the tax qualification of “interest” in an international cash pooling structure

Supreme Administrative Court judgement concerning the tax qualification of “interest” in an international cash pooling structure

In the Supreme Administrative Court judgment passed in October (II FSK 2537/15) the Court indicated that the relationship between a permanent establishment and its parent should be treated as a relationship between independent entities.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Provincial Administrative Court confirms that tax ruling should secure a right to the refund of input VAT

Provincial Administrative Court confirms that tax ruling should secure a right to the refund of input VAT

In its verdict of 18 April 2018 Provincial Administrative Court in Warsaw once again confirmed that the protective power of tax ruling issued for the taxpayer should protect not only against the actual payment of tax, but may also secure a right to refund of input VAT.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Minimum tax in relation to commercial real property – important changes for real estate market

Minimum tax in relation to commercial real property – important changes for real estate market

On 9th April 2018 the Government Legislation Centre has published bill covering changes to the so-called minimum tax. It was expected to be considered by the Polish Sejm during the current session (April 11-13). Amendments include crucial changes which may affect real estate market.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Ministry of Finance ready for making tax results of major taxpayers public

Ministry of Finance ready for making tax results of major taxpayers public

On March 27, 2018 the Polish Ministry of Finance confirmed that it will publish the past tax results of CIT-payers (revenues exceeding EUR 50m). Before the end of April 2018, the Ministry of Finance intends to reveal tax results of the said companies for the period 2012 – 2016. Tax results for the last tax year (i.e. ended in 2017) should be published in July 2018. According to the Ministry of Finance, the said action is execution of the new CIT law and is in line with the global trend of tax transparency.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
European Commission – proposal for common EU solution for taxation of the digital economy

European Commission – proposal for common EU solution for taxation of the digital economy

On 21st March 2018 the European Commission has proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU. The legislative proposals will be submitted to the Council for adoption and to the European Parliament for consultation.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
EU Parliament - New EU corporate tax plan embracing “digital presence”

EU Parliament - New EU corporate tax plan embracing “digital presence”

European Parliament approve new EU corporate tax plan which embraces “digital presence”. Proposed provisions ought to create a single, clear and fair EU corporate tax regime. There will be also elaborated the list of benchmarks to determine firm’s “digital presence” and tax liabilities. The resolutions will now be passed on to the Council and Commission for their consideration.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Provincial Administrative Court rules that tax ruling may secure a right to refund of input VAT

Provincial Administrative Court rules that tax ruling may secure a right to refund of input VAT

In its verdict of 20th February 2018 Provincial Administrative Court in Warsaw confirmed that the protective power of tax ruling issued for the taxpayer may protect not only against actual payment of tax, but may also secure a right to refund of input VAT. The case concerned denial of input VAT refund on acquisition of a shopping centre (structured as an asset deal on a piecemeal basis).

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.
Follow us