On 18 November 2020. The NSA issued a judgment (II FSK 1949/18) repealing the appealed verdict of the WSA in its entirety and referring the case for re-examination. In the factual state described above, the company (the applicant) conducted business activity in the...
On 17 November 2020. WSA in Poznań issued a judgment (I SA/Po 454/20) annulling the interpretation of the Director of National Revenue Information. In the described facts, the company (the applicant) and its shareholder applied for an individual interpretation of the...
On 17 December 2020. Director of National Tax Information issued an individual interpretation (ref. 0111-KDIB1-1.4010.372.2020.3.BS) to determine whether the provisions of Article 12(3j) and Article 15(4i) of the Corporate Income Tax Act will apply to the adjustments...