Tax Alert – withholding tax (WHT)

Withholding tax – Due diligence always requires reference to the specific facts and documentation, which may consist in having an independent auditor’s report or obtaining group documents in the case of affiliated entities – Judgment of the Voivodship Administrative Court in Gliwice I SA/Gl 1083/19

On 8 January 2020 this year On 8 January 2020, the Voivodship Administrative Court in the judgment ref. I SA/Gl 1083/19 shared the position of the Director of National Revenue Information, in which it was found that the payer, in addition to meeting the conditions...

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