Publications

On 7 December 2017, the Polish Senate adopted the law cancelling the upper limit of ZUS social security premiums. But it extended the vacatio legis for the new regulations which will enter into force only as of 1 January 2019.

At the parliamentary session on 15 December 2017, the Polish Sejm adopted the corrections proposed by the Senate. Therefore, the regulations implementing the split payment mechanism in VAT will enter into force only as of 1 July 2018,

In the individual binding ruling issued on 13 November 2017 (ref. no. 0111-KDIB1-3.4010.371.2017.1.JKT), Director of the National Fiscal Information confirmed the position favourable for taxpayers regarding certificates of residence issued in electronic form.

In its judgment of 16 November 2017 in Case C-308/16 Kozuba Premium Selection Sp. z o.o. v Director of Tax Chamber in Warsaw, which we reported about already in September 2016, the Court of Justice of the European Union confirmed that the Polish legislator had narrowed a definition of the first occupation in relation to a definition given in Directive 2006/112/EC.

On 22 November 2017, the president signed a bill amending the PIT, CIT and flat-rate income tax provisions on certain revenues earned by natural persons.

New obligations stem from the Act of 9 March 2017 on exchange of tax information with other countries, which imposes an obligation on the selected entities to submit the so-called information on the group of entities that are to assist tax officers in analysing the risk of tax evasion in the area of transaction prices and in other economic or statistical analyses.

This follows from the judgment of the Court of Justice of the European Union of 4 October 2017 regarding the case C-164/16 Commissioners for Her Majesty's Revenue & Customs v Mercedes-Benz Financial Services UK Ltd.

On 6 October 2017, Minister of Development and Finance issued a general interpretation (no. PT3.8101.11.2017) where he explained on what conditions activities (services) performed by board members for companies may be treated as activities performed as self-employment by a VAT payer.

The company will not treat alcohol served at a meeting of one if its departments as tax deductible costs, even if the purpose of department meetings is to enhance the level of motivation for work and integration, which should bring about an increase in the company’s revenues.

In a judgment of 12 July 2017, court ref. no. I FSK 1714/15, the Supreme Administrative Court confirmed that the provisions regulating the tax point appropriate for services supplied on a continuous basis may be applied to a supply of goods. This judgment may give hope to taxpayers that the favourable case law of administrative courts in this regard will be established and the tax point will be deferred for supplies of goods which are accounted for in settlement periods.