Electronic certificates of residence accepted by Polish tax authorities
2017-11-27
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.
Polish regulations about VAT exemption on the supply of buildings inconsistent with VAT Directive
2017-11-27
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.
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The most important amendments in PIT and CIT from 1 January 2018
2017-12-04
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.
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