Judgment of the Court of Justice of the European Union of 7 April 2022 (sign. C-489/20) declares that expiry of the customs debt due to detention of the goods doesn’t mean simultaneously expiry of the obligation to pay excise duty and import VAT. The subject of a CCUE pronouncement was a case of cigarette smuggling. […]
The obligatory KSeF as of 2024
The EU draft decision issued on June 10, 2022, says that the obligatory KSeF will be implemented in Poland from 2024 at the earliest. What’s important? the obligation of electronic invoicing will cover all transactions made by taxpayers based in Poland, which currently require issuing an invoice in accordance with the Polish VAT Act; the […]
Withholding tax – first WHT opinions issued by the authorities
As of 1 January 2022 the repeatedly deferred mechanism of withholding tax collection and refund (“pay and refund”) came into force. Consequently, in general tax remitter will no longer be entitled to automatically apply WHT preferences, but will be obliged to withhold tax at the statutory rate. Only then he may apply for tax refund. […]