2026-05-19The nature of the dispute: performance vs. acceptance The case concerned a taxpayer providing IT implementation and system upgrade services.…- 2026-03-18In principle, visualization is meant only to make the data contained in the XML structure easier to read. In practice,…
- 2026-03-09The essence of the judgment The EU General Court held that the VAT Directive precludes national rules that make the…
- 2026-02-26The authority indicated that the mere fact that an invoice was issued outside KSeF does not automatically deprive tax-deductible costs,…
- 2026-02-12The concept of a FE itself has not changed. It has long been part of the VAT system and has…
- 2026-01-13The stated aim of the ruling was to bring order to a practice that, for years, had been marked by…
- 2025-12-07In 2026, plenty of “traditional” invoices (e.g., PDFs sent by email) will likely still be in circulation in Poland -…
- 2025-11-20The Court held that, in certain circumstances, contractual penalties for delays may qualify as tax-deductible in Polish CIT. The case…
- 2025-10-10In Arcomet, the slice of operating margin above 2.74% was treated as remuneration for actual head-office services. Why this matters…
- 2025-09-28Is a plot of land with a building scheduled for demolition considered ‘undeveloped land’? Under the Polish VAT Act, the…
