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Significant changes regarding the reporting of tax schemes
The Ministry of Finance has published a draft amendment to the Tax Ordinance and other laws.
Last chance to submit the CbC-P
The CbC-P is an information form in which entities submit to KAS data on the entity obligated in the group to file the CbC-R.
IT contracts and copyright law – key aspects of protection
Copyright law plays a crucial role in the IT sector.
Become a supplier for the American military stationed in Poland and benefit from tax preferences
The Ministry of Development and Technology has published on its website a practical guide indicating the necessary steps to be taken and the procedures to be followed in order to increase the chances of enterprises…
Joint Liability – CJEU Ruling
The latest ruling of the Court of Justice of the European Union constitutes a significant turning point that may impact the practice of proceedings concerning the joint liability of management board members.
What is the difference between a copyright transfer agreement and a licensing agreement?
A comparative legal analysis: find out the difference between a copyright transfer agreement and a licensing agreement.
Courts: VAT carousel fraud allegations must be supported by reliable evidence
In October 2024, the Provincial Administrative Court in Wrocław highlighted that a hasty or premature determination by tax authorities that a taxpayer was a knowing participant in a VAT carousel scheme could damage the company’s…
CJEU Judgment: Joint liability for VAT - increased Importance of audit
On December 12, 2024, the Court of Justice of the European Union issued a ruling in case C-331/23 concerning Value Added Tax (VAT).
Operating lease agreement is not a tax scheme
On December 27, 2024, the Official Journal of the Minister of Finance published a general interpretation regarding the qualification of operating lease agreements under the tax scheme regulations. This interpretation is a response to the…
The difference between " self-arranged countryside holiday" and "holiday allowance"
Have you already fulfilled your obligation this year to inform your employees of your intention to pay or not to pay holiday allowance or a self-arranged countryside holiday?
Agreement on the transfer of economic copyrights: what should it include?
An agreement on the transfer of economic copyrights is a contract in which the author transfers their economic copyrights to a work they have created to the purchaser. This article outlines the key aspects that…
VAT Exemption under the SME procedure in Poland
Effective January 1, 2025, Poland has implemented the Special SME Procedure.
The deadline for submitting the subsequent WH-OSC declaration is approaching
For payers whose fiscal year coincides with the calendar year, the obligation to submit the subsequent WH-OSC declaration falls on January 31, 2025.
Hungary: Tax Changes from 2025
A list of tax changes in Hungary since 2025.
New VAT rules on the location of providing online services
On January 1, 2025, Poland implemented Council Directive (EU) 2022/542 of April 5, 2022, amending, among others, Directives 2006/112/EC and (EU) 2020/285, concerning the location of services provided virtually. These changes are driven by the…
All deliveries of goods prior to importation are not subject to VAT in Poland.
The issue of VAT taxation for goods delivered as part of chain transactions involving the importation of goods into Polish territory remains a source of considerable uncertainty.
Tax Changes in Romania from 2025
The Official Gazette no. 1334 of December 31, 2024, GEO no. 156/2024 was published, regarding various fiscal-budgetary measures in the field of public expenditures to substantiate the general consolidated budget for 2025, to amend and…
Latest State Labor Inspectorate’s report – compliance with working time regulations
The State Labor Inspectorate (Państwowa Inspekcja Pracy, PIP) has published a report on compliance with working time regulations for the years 2021–2023.
KR Group in the media: Free transfer of road inputs comes with cost and VAT deduction
A commentary in Dziennik Gazeta Prawna by Monika Kanczkowska
B2B contracts vs. employment relationship – what are the risks?
One of the key issues associated with B2B contracts is the potential for them to be reclassified as employment relationships.
B2B Contract – what it is and what to watch out for
A B2B contract is one of the most popular legal solutions used between entrepreneurs.
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