Is the transformation of perpetual usufruct into freehold subject to VAT?
2020-10-30
In her opinion on the case no. C-604/19, Municipality of Wrocław against the Director of the National Revenue Information Service, Advocate General of the Court of Justice, Juliane Kokott, gave an affirmative response in her judgement.
Fuel still covered by the lump sum - a public tax ruling on the use of a company car for private purposes
2020-10-30
The costs of fuel financed by the employer providing the employee with a company car for private use are included in the lump sum revenue referred to in Article 12 (2a) the PIT Act - such a standpoint was presented by the Minister of Finance in a public ruling issued on September 11, 2020.
The CJEU’s breakthrough judgment on the bad-debt relief in VAT
2020-10-26
The Court of Justice of the European Union (CJEU) in its judgement of 15 October 2020 (case no. C-335/19) gave its opinion on the compliance of Polish regulations on the so-called bad-debt relief in VAT with EU law. In the CJEU’s opinion, the conditions set out in Polish VAT Act are too stringent and, in consequence, at variance with the VAT Directive.
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