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Deadline for submitting CBC-P notifications regarding the obligation to provide information on the group of entities will soon lapse

2017-10-31

New obligations stem from the Act of 9 March 2017 on exchange of tax information with other countries, which imposes an obligation on the selected entities to submit the so-called information on the group of entities that are to assist tax officers in analysing the risk of tax evasion in the area of transaction prices and in other economic or statistical analyses.

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Lease agreement with buyout option, from whose provisions it follows that buyout is the only economically viable option, is the supply of goods pursuant to the VAT directive.

2017-10-31
This follows from the judgment of the Court of Justice of the European Union of 4 October 2017 regarding the case C-164/16 Commissioners for Her Majesty's Revenue & Customs v Mercedes-Benz Financial Services UK Ltd.
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Activities performed by a management board member vs. VAT taxation

2017-10-31

On 6 October 2017, Minister of Development and Finance issued a general interpretation (no. PT3.8101.11.2017) where he explained on what conditions activities (services) performed by board members for companies may be treated as activities performed as self-employment by a VAT payer.

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