On 11 January 2019, a draft Act on the liability of collective entities for punishable acts was introduced to Sejm (the lower house of the Polish parliament). The bill covers a number of amendments concerning conditions for liability. It also provides for significantly more severe punishments and a changed in the manner of their imposition.
The limits introduced by the legislator, as part of its battle against aggressive tax optimisation, on recognition as tax deductible costs of debt financing and intangible service costs have posed numerous challenges to taxpayers, which may be attested to by a record-high number of private tax rulings issued in the field.
The Ministry of Finance published on 3 January 2019 new guidelines concerning customs duty which will lead to a modification in the rules of cooperation between customs agencies and importers. This poses a considerable challenge to them. The guidelines concern simplified VAT settlements as well as the manner of representation.