On 8 June 2023, the Court of Justice of the EU issued a judgment in case C-322/22, in which it stated that the provisions of the Tax Ordinance restricting taxpayers’ right to be granted interest on overpayments violate the fundamental principles of EU law. This means that taxpayers should be entitled to interests awarded on…
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant to Art. 2(4)(b) of the Act on Civil Law Transactions, the first to be analysed is the VAT treatment of transactions; and then – tax on civil law transactions (hereinafter: PCC). The assumption of the tax on…
On May 17, 2023, the European Commission presented the first package of changes to EU customs law. The draft focuses in particular on EU-wide coordinated risk management, facilitating customs procedures for reliable traders and adapting customs regulations for e-commerce transactions. Harmonised risk management The European Commission proposes the creation of EU Customs Authority. The task…
On March 21, 2023, the European Commission published a working paper (Working Paper no. 1060 of the EU Value Added Tax (VAT) Committee regarding an EC question on non-fungible tokens (NFTs)[1]), which aims to consider the tax consequences of NFT-related transactions and to generate a discussion with the intention of reaching a common position among…
In the judgment of 4 May 2023 in Case C-127/22 ‘Balgarska telekomunikatsionna kompania’ EAD [hereinafter: Company] v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia [hereinafter: tax authority], the CJEU ruled on the obligations of taxpayers to make adjustments to input tax in relation to the acquisition of goods when those goods are not…
The European Parliament and the EU Council have approved the draft regulation on the CBAM (Carbon Border Adjustment Mechanism), the issue that have popped out on our blog several times. Pursuant to this draft, the first obligations related to CBAM will apply from 1 October 2023. CBAM aims to minimize the risk related to the…
Over the last few years, activities related to the charging of electric vehicles have given raise to many interpretative doubts whether they should be classified as a supply of goods or a supply of services on the grounds of VAT. These doubts were finally resolved before the Court of Justice of the EU. Facts The…
The introduction of the mandatory KSeF (National e-Invoicing System) will undoubtedly affect all issues related to invoicing, circulation of invoices within organizations or exchange of invoices with contractors. This will also concern self-billing, as invoices issued this way are subject to the obligation of being issued in KSeF, which will involve the necessity to properly…
In connection with the preliminary agreement reached on 14 December 2022 between the European Commission and the European Parliament regarding the Carbon Border Adjustment Mechanism (CBAM), changes were introduced to the draft regulation that extend the scope of goods covered and the starting date. According to the current draft, the reporting regulations will apply from…
From the very beginning of 2023, Poland will allow a group of entities bound by financial, economic and organisational links to be registered as a one taxpayer, i.e. the VAT group. It may be a suitable solution to eliminate output VAT in the intra-group transactions, but the complexity of regulations regarding input VAT deduction and…