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This conclusion follows from a judgment of the Voivodship Administrative Court (WSA) in Łódź of 25 June 2019, case no. I SA/Łd 218/19. Combating tax abuse is a duty of tax authorities rather than of the taxpayer.

The transaction value caps for the purpose of completing transfer-pricing documentation must be expressed in net amounts - such is the position off the Head of the National Revenue Administration (hereinafter: NRA Head) as expressed in a binding tax ruling of 24 May 2019 (case no. DPP13.8221.25.2019.GTM).

On 29 July 2019, President of the Republic of Poland signed the Act on amending the act on the tax on goods and services and certain other acts of 4 July 2019. The amendment has introduced a number of modifications to the VAT Act, Excise Duty Act, Tax Code and Penal Fiscal Code.