Publications

Civil Law Activities Tax Court of Justice of the European Union Supreme Administrative Court Tax advisory Taxes Value Added Tax

Taxation of Cash Loans – VAT or PCC?

It is a well-established belief in business practice that cash loans are subject to VAT. Many people assume that if a transaction is subject to VAT, it is automatically not subject to the tax on civil-law transactions (PCC). However, is this always the case? Not necessarily – the key issue here is whether the transaction…

Value Added Tax

Tax Relief Measures for Flood Victims

The flood that struck the southwestern part of our country in mid-September caused unimaginable material and humanitarian losses. In response to this crisis, many organizations, as well as public and private institutions, have launched relief efforts for flood victims. Government authorities are continuously implementing financial aid measures for those affected. One such measure includes changes…

Regulations Taxes Value Added Tax

Key Judgment of the CJEU on Permanent Establishment for VAT Purposes

On June 13, 2024, the Court of Justice of the European Union (CJEU) issued its judgment in case C-533/22, addressing important issues related to VAT taxation in the context of international service transactions. The ruling clarifies the conditions under which a business can be considered to have a permanent establishment in another EU member state,…

Regulations Taxes Value Added Tax

Will the Cash Accounting Method Become the Primary Method for VAT Settlement? Draft Bill.

Such a change is proposed in the draft amendment to the Value Added Tax (VAT) Act, submitted on March 19, 2024, to the Polish Parliament. Currently, the basic method for VAT settlement is the so-called accrual method, under which the VAT liability arises at the moment of goods delivery or service provision. An exception to…

Regulations Supreme Administrative Court Value Added Tax

Will Overstated VAT on Consumer Sales Be Recoverable?

The European Court of Justice (ECJ) addressed this issue in its ruling on March 21, 2024 (Case C-606/22), following a preliminary ruling request from the Polish Supreme Administrative Court (NSA). The case involved a Polish company providing services related to recreation and physical fitness improvement. The company sold memberships granting access to its club and…