Doniec Górecki & Partnerzy / Law · Business · Perspective
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Tag: VAT. Wyczyść filtry w tym zbiorze
Tax
Intra-Community acquisitions and VAT: a CJEU judgment favourable to Polish taxpayers
In its judgment of 18 March 2021, the Court of Justice of the European Union (CJEU) considered a question referred for a preliminary ruling by the Regional Administrative Court in Gliwice. The case concerned whether the conditions for deducting input VAT on an intra-Community acquisition…
Tax
CJEU: Poland’s conditions for bad debt relief are too strict
The mechanism known as ‘bad debt relief’ allows the taxpayer (creditor) to adjust the VAT taxable amount and the VAT due. To do so, the business must satisfy the conditions set out in Article 89a of the VAT Act, as follows:
Tax
Bad debt relief
VAT bad debt relief is an established mechanism and has been available in its current form for a year. The new development is simplified bad debt relief for PIT and CIT, which does not require court proceedings.…
Tax
What is the taxpayer whitelist?
VAT whitelist: what to check before a transfer, how the PLN 15,000 threshold works and when a ZAW-NR notification is needed.
