Minister of Finance, General Interpretation No. DD8.8203.1.2021 Conclusions: Qualified costs for the R&D relief under Article 26e(2)(1) of the PIT Act and Article 18d(2)(1) of the CIT Act include payments…
Constitutional Court, SK 14/21 Ruling: Article 1a (1)(2) of the Act of 12 January 1991 on Local Taxes and Fees is inconsistent with Article 84 and Article 217 of the…
Supreme Administrative Court, II FSK 71/21 Ruling: The minimum income tax on real estate is applied only on income from lease or rental contracts and other similar ones, whereas a…
Supreme Administrative Court, II FSK 68/21 Ruling: The penalty on withdrawal from the contract may be a tax deductible cost after fulfilling all the requirement of becoming such. The Act…
Voivodeship Administrative Court in Gdańsk, I SA/Gd 291/23 Ruling: The 19% lump sum tax on renumeration in the form of advance profit payments may not be paid on a monthly…
Court of Justice of the European Union, C-322/22 Ruling: The principle of effectiveness, in conjunction with the principle of sincere cooperation, must be interpreted as precluding a piece of national…
Court of Justice of the European Union, C-114/22 Ruling: Article 167, Article 168(a), Article 178(a) and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system…
Supreme Administrative Court, I FPS 1/23 Ruling: The subject of a decision on securing a tax liability under Article 33 of the Tax Code of 29 August 1997 may not…
Voivodeship Administrative Court in Warsaw, III SA/Wa 2935/22 Ruling: The continuous share ownership criterion may as well be met before the provisions on a holding company came into force, as…
Court of Justice of the European Union, C-97/21 Ruling: Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 50…