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-97/21 MV – 98, the CJEU found that provisions of the Member States that allow the imposition of both a fine and another penalty on a taxpayer for the same offence are inconsistent with EU law – to the extent in which it is impossible to…
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…
Crowdfunding today is not only a way to raise funds for an expensive medical treatment or support people in a life crisis. Online platforms such as Patronite are popular at present among writers, travelers, online creators or start-ups. It is just about setting up an online fundraising and promote it well… However, it is worth…