Would you be informed about all events in ATA Finance?
You do not have time to keep track of our site?

Sign up for the newsletter!

Tax authorities will not challenge tax optimisation if the same does not have the features of ostensible transactions – precedent judgment by the Supreme Administrative Court

2016-02-29

On 15 January 2016, the Supreme Administrative Court gave a judgment on the possible challenge by tax authorities of transactions the purpose of which is in fact tax optimisation (case ref. no. II FSK 3162/13). The

read more

Tax on retail sales

2016-02-29
The Ministry of Finance published this month a draft law on the tax on retail sales long awaited by the commercial sector. Below we present a brief summary of the most important elements of the draft law.
read more

Rental of industrial equipment and withholding tax

2016-02-29
When entering into a machinery and equipment rental agreement with a foreign business partner, a Polish taxpayer should remember that it may be connected with the need to collect and pay the withholding tax in Poland. Of key
read more

New rules of calculation of interest from tax arrears from 1 January 2016

2016-01-29
On 1 January 2016, as a result of coming into force the Act on Amendment to the Act – General Tax Code and Certain Other Acts of 10 September 2015, the laws regulating calculation of interest from tax arrears
read more

Prepayment of interest without tax benefits under agreements on the avoidance of double taxation

2016-01-29

In its judgment of 17 November 2015, file ref. no. II FSK 2575/13, the Supreme Administrative Court found that prepayment of interest in the event of early redemption of bonds by their foreign issuer did not meet a

read more

Reporting obligations for multinational enterprises as of January 2016

2016-01-29
Last year in August we informed about draft changes regarding transfer pricing documentation, arising from the need to implement the code of conduct on tax documentation, announced in the Resolution of the EU
read more