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Partnership limited by shares under Polish law exempt from tax on civil law acts

2015-05-28
In its judgment of 22 April 2015 in Case C-357/13 Drukarnia Multipress Sp. z o.o., the Court of Justice of the European Union confirmed that, contrary to what is claimed by the Polish Minister of Finance, a
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The 183-day rule is not applicable and the tax is chargeable in a foreign state if there exists an economic employer in a state of secondment

2015-05-21

The employment exercised outside a state of tax residence may be connected with necessity for a taxpayer to pay tax to foreign tax authorities. A fact decisive for charging tax, if any, may be the existence of the so

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New groups of goods covered by VAT reverse charge mechanism as of 1 July 2015

2015-05-12

The amendment of the VAT Act extended, among others, the scope of goods covered by a reverse charge mechanism. As of 1 July 2015, reverse charge will apply to the following goods (PKWiU codes in accordance with the

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