2026-10-01A claim against oneself The ruling concerned a Polish tax resident who was the sole shareholder of a company incorporated…- 2026-08-25When does a supply of goods take place for VAT purposes? The case concerned a company making domestic and cross-border…
- 2026-08-19Why are tax rulings to be valid for only five years? The Polish Tax Ordinance currently does not impose a…
- 2026-07-16The proposed tax changes form part of a broader regulatory focus in Poland on how B2B contracts are used in…
- 2026-07-08The amendment does not abolish MDR reporting altogether. However, the Polish legislator is moving away from solutions that went beyond…
- 2026-06-18Taxpayers have the right to contribute to the evidentiary record One of the fundamental principles of Polish tax proceedings is…
- 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,…
