Category: WHT withholding tax

On 29 December 2021, the Director of the National Tax Information issued an individual interpretation with ref. no. 0111-KDIB2-1.4010.441.2021.1.MK on...

On December 22, 2021. The European Commission presented a draft Directive[1] designed to prevent shell entities from unauthorizedly reducing or...

Pursuant to Art. 4a(12) of the Corporate Income Tax Act, the tax residency certificate is a certificate stating the taxpayer's...

The subject of the court ruling issued by the WSA in Gliwice on 13 January 2021 (ref. I SA/Gl 1338/20)...

In an individual interpretation dated August 13th 2020, mark 0111-KDIB1-1,4010,244,2020.1.ŚS Director of the National Revenue Information System decided that payments...

In an individual interpretation, mark 0111-KDIB1-3.4010.272.2020.1.APO, the Director of National Tax Information confirmed as correct the company's position regarding the...

In the judgment of 17 June 2020, Case No. I SA/Sz 65/20, the Regional Administrative Court in Szczecin indicated that...

The judgment relates to the case concerning a complaint against an individual interpretation. The case concerned a Company specialising in...

In the judgment of 3 January 2020 ref. III SA/Wa 1276/19 The Provincial Administrative Court in Warsaw ruled that a...