Poland White List – the Ministry of Finance reminds JST about the obligation to report all owned bank accounts 29 February 2020
European UnionPoland ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions) 26 February 2020
Poland The WIS search engine is now available – a new reality in determining VAT rates 25 February 2020
Poland Recognition of the legitimacy of a VAT refund necessary for its crediting against other taxes 22 February 2020
Poland The right of deduct VAT should be granted if the taxpayer did not know and could not know he was involved in fraudulent transactions 21 February 2020
Poland Overview Polish Court Cases on Fixed Establishments referring to C-605/12 Welmory in 2019 20 February 2020
Poland Court case on Fixed Establishment in Poland already referring to C-547/18 Dong Yang (next to many other ECJ cases) 20 February 2020
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? Details from Polish Order 19 February 2020
European UnionPoland ECJ C-48/20 – P vs. PL – Questions – Input VAT recovery relating to unduly invoiced VAT 18 February 2020
European UnionPoland ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (Polish details) 17 February 2020
Poland The Ministry of Finance tightens the interpretation regarding receipts (simplified invoices) 12 February 2020
Poland Planned amendments to the MDR regime in Poland – repeated obligation to report cross-border tax arrangements 09 February 2020