Determining the time limit for VAT refunds in situations of unpaid invoices – CJEU judgment
PIT reliefs 2024
Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser – CJEU judgment
Social security for sickness and maternity
Latest insights, case studies and articles from across the HLB Poland network
The judgment issued by the Court of Justice of the European Union (CJEU) on February 29, 2024, in case C-314/22, concerns the interpretation of Article 90 of the directive in the context of the admissibility of a delay period related to the settlement of VAT. Context of the case Consortium Remi Group AD (CRG), based
Learn more25 April 2024
Deduction covering blood donation purposes The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN 130.00. A litre of blood plasma is valued at PLN 170.00. However, the value of the allowance should not exceed 6% of the income indicated
Learn more23 April 2024
The verdict dated 29th of February 2024, case C-676/22 B2 Energy s.r.o. analyses the issue related to the possibility of applying the VAT exemption when the supplied goods have been shipped to a purchaser other than the one mentioned in the tax documents. Background of the case In 2015, the Czech company B2 Energy made
Learn more19 April 2024
Persons who are obligatorily insured for sickness and maternity are mainly employees. Persons covered by obligatory pension and disability pensions insurance, who, inter alia: work on the basis of an agency agreement or contract of mandate, carry out non-agricultural activity can also be insured, voluntarily, for sickness and maternity. The amount of the sickness contribution
Learn more18 April 2024
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing, market research, recruitment, management, inspection services and guarantees, etc.) are subject to 20% withholding tax, unless the rate is not reduced under the agreement on
Learn more16 April 2024
On 21st of February 2024, the Supreme Court issued a resolution, III UZP 8/23, which has generated much discussion and interest in the business and legal community. The resolution concerns issues related to the social insurance of partners of a two-person limited liability company. The key point of the resolution is that a partner holding
Learn more12 April 2024
According to information provided by the Head of the National Tax Administration (KAS), over 5 million declarations have already been filed using the Your e-PIT service. Taxpayers settling their PIT for the year 2023, who have utilized the e-PIT service, have already submitted: 4,442,000 PIT-37 declarations, 241,000 PIT-28 declarations, 107,000 PIT-38 declarations, 187,000 PIT-36 declarations,
Learn more10 April 2024
In February 2024, the Council of the European Union decided to remove the Bahamas, Belize, Seychelles, and Turks and Caicos Islands from the list of EU jurisdictions reluctant to cooperate for tax purposes. As a result of these changes, there are still 12 jurisdictions remaining on the list which are considered reluctant to cooperate in
Learn more8 April 2024
Latest insights, case studies and articles from across the HLB network
Climate change occurs as a direct result of global warming. Here's a quick refresher on the subject: as atmospheric CO2 levels increase, less rad..
Learn more22 April 2021
Key survey findings at a glance:
Real estate business leaders are more optimistic about the economy than their global peers. Leveraging digital te..
20 April 2021
Join our experts for episode 18 of our International Tax Webinar series as they discuss the amendment of tax treaties by the MLI, practical implicatio..
Learn more14 April 2021
Key survey findings at a glance:
Confidence in global growth is significantly lower for business leaders in the UK. 56% of business leaders believe..
12 April 2021