We present below a short summary of the most important changes in tax/business law and practice in June.
Legislation
- The Whistleblower Protection Act has been published in the Journal of Laws (item 928).
- A draft act amending the Polish VAT Act and certain other acts has been published on the website of the Government Legislation Centre – implementation of EU Directives 2020/285 and 2022/542 (including the application of the subjective exemption due to the level of turnover for EU taxpayers) In the first reading, the Sejm rejected the deputies’ bill of the so-called “anti-pinball act”, which was to increase the tax on civil law transactions for certain real estate sales.
- A draft act amending the Tax Ordinance and certain other acts has been published on the website of the Government Legislation Centre – including interest on overpayments after the CJEU/Constitutional Tribunal ruling from the date of the overpayment.
- The Act amending the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been published in the Journal of Laws (item 879) – implementation of the DAC7 Directive.
- The Act amending the Act on the Social Insurance System and certain other acts has been published in the Journal of Laws (item 863) – the introduction of the so-called “contribution holidays”.
- The Act amending the Act on Assistance to Citizens of Ukraine in Connection with the Armed Conflict on the Territory of Ukraine and Certain Other Acts has been published in the Journal of Laws (item 854) – extension of certain rights until 30 September 2025.
- The Act amending the Act on Value Added Tax and certain other acts has been published in the Journal of Laws (item 852) – changing the deadlines for the mandatory KSeF.
Practice in taxes
Income taxes and transfer pricing
- Promotion of products/services of other entities on the Internet is subject to a 15% lump sum tax on income – individual interpretation of the Director of the National Tax Information of 3 June 2024, file reference number 0112-KDSL1-2.4011.313.2024.1.KS.
- Not every loan granted to a related party creates “hidden profits” in the “Estonian” CIT regime – it must be determined whether the basis for the payment is a share in the profit of the paying Company (judgment of the District Administrative Court in Gliwice of 6 June 2024, file reference number I SA/Gl 1566/23).
- A company covered by the “Estonian” CIT regime is obliged to prepare statutory transfer pricing documentation for the previous year – judgment of the District Administrative Court in Gdansk of 18 June 2024, file reference number I SA/Gd 76/24.
- The heir of a deceased entrepreneur (continuing the business) may settle the costs of the testator’s purchase of goods – judgment of the District Administrative Court in Poznan of 21 June 2024 (file reference number I SA/Po 198/24).
VAT
- The exemption from fiscalization of sales (receipt of money on the account) also applies to payment card payments – individual interpretation of the Director of the National Tax Information of 14 June 2024, file reference number 0113-KDIPT1-3.4012.259.2024.2.ALN.
- The assignment of rights and obligations under a housing development agreement for a fee in the form of a transfer fee constitutes a supply of services, taxed at the VAT rate of 23% – judgment of a panel of 7 judges of the Supreme Administrative Court of 24 June 2024, file reference number I FSK 1661/20.
- Deliveries of meals and ready meals in the “drive through”, “food court” system, etc. in the period from 24 June 2016 to 30 June 2020 were taxed with VAT at the rate of 5% (resolution of the Supreme Administrative Court of 24 June 2024, file reference number I FPS 1/24).
International Taxes
- The Supreme Administrative Court is to adopt a resolution deciding which language version of the double taxation treaty should be followed if the Polish translation is incorrect.
Other
- The government proposes that the amount of the minimum wage and the minimum hourly rate from January 2025 should be PLN 4,626 (an increase of PLN 326) and PLN 30.20 (an increase of PLN 2.10), respectively. For now, these are proposals for discussion within the Social Dialogue Council.
- Temporary relocation of the client’s passenger car from abroad for testing will not be subject to excise duty – judgment of the District Administrative Court in Poznan of 4 June 2024, file reference number I SA/Po 170/24.
- Only a material inconsistency authorizes the termination of an individual interpretation after the issuance of a general interpretation – judgment of the Supreme Administrative Court of 20 June 2024, reference number II FSK II FSK 268/24.
