Poland’s Supreme Administrative Court has challenged the prohibition on continuing depreciation of residential buildings and premises on constitutional grounds. We examine the NSA’s reasoning, including legal certainty, protection of acquired rights and taxpayers’ legitimate expectations.
Failure to comply with transfer pricing obligations in Poland can expose responsible individuals to penal fiscal liability. We explain the risks associated with transfer pricing documentation, TPR reporting and inaccurate or false information, as well as who may be held personally responsible.
Fiscal penal proceedings may suspend the limitation period for a tax liability in Poland, but not when they are initiated purely instrumentally. We examine when the courts may challenge such action by the tax authorities and what this means for taxpayers facing potentially time-barred liabilities.
An analysis of whether a tax case may exist before it is formally initiated, including an overview of the different types of tax powers of attorney.
An in-depth look at IP Box relief and how employee remuneration costs qualify, including guidance on allocating overall working time in line with tax interpretations.
An overview of the government’s draft legislation introducing the cash PIT method and proposed changes to personal income tax rules.
A clear explanation of when a management board member may be held liable as a third party, with a focus on strict formal requirements and legal practice.
A clear guide to appealing a ZUS decision in Poland, covering deadlines, formal requirements, and the appeal procedure under social security law.
In recent times, the commencement of each new year has often heralded a barrage of tax law modifications, with new regulations swiftly introduced and taking effect in a short span after their announcement. The initial weeks of the year were typically dedicated to scrutinizing extensive guides and summaries of these changes, with businesses and tax...
A missed tax deadline does not always mean that a taxpayer permanently loses the associated rights. We examine an important administrative court ruling confirming circumstances in which Polish tax authorities must enable taxpayers to apply for restoration of a missed deadline.
