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Tax Obligation with Acceptance Protocol

Can the protocol on the provision of a service related to the implementation and updating of IT systems give rise to a tax obligation? Absolutely.

This was ruled by the Provincial Administrative Court in Warsaw in its judgment of 18 April 2023[1]. This judgment gives new opportunities to determine tax liability in the IT industry.

  • What was the dispute?
  • What is the position of the WSA?
  • What is the significance of the judgment for taxpayers?

Source: MDDP



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