In the individual binding ruling issued on 13 November 2017 (ref. no. 0111-KDIB1-3.4010.371.2017.1.JKT), Director of the National Fiscal Information confirmed the position favourable for taxpayers regarding certificates of residence issued in electronic form.
In its judgment of 16 November 2017 in Case C-308/16 Kozuba Premium Selection Sp. z o.o. v Director of Tax Chamber in Warsaw, which we reported about already in September 2016, the Court of Justice of the European Union confirmed that the Polish legislator had narrowed a definition of the first occupation in relation to a definition given in Directive 2006/112/EC.read more
On 22 November 2017, the president signed a bill amending the PIT, CIT and flat-rate income tax provisions on certain revenues earned by natural persons.read more