- Norwegian VAT is included in the taxable base in Polish CIT
- Norwegian VAT is not neutral like Polish VAT, and its amount is part of the taxable income in Poland
- A Polish company remodelling ships in Norway was involved in a tax case regarding the treatment of Norwegian MVA
- The company believed that MVA is similar to Polish VAT and should not be included in the taxable base of Polish CIT
- The Director of the National Tax Information disagreed and stated that MVA should be included in the taxable base of Polish CIT
- The Regional Administrative Court in Gdansk overturned the Director’s interpretation, stating that MVA does not meet the criteria of a definitive economic benefit for the taxpayer
- Polish taxpayers have already submitted over 5 million declarations using the e-PIT service
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
