Tax Alert – withholding tax (WHT)
Withholding tax for complex services
In the judgment of 17 June 2020, Case No. I SA/Sz 65/20, the Regional Administrative Court in Szczecin indicated that the condition for the application of Art. 21 of uCIT is not the result of payments from a separate (spontaneous) legal relationship, as its...
Purchasing intermediation services are services similar to consultancy, advertising and market research’ and are consequently subject to WHT and tax deductible limits – position of the WSA in Rzeszów, dated June 4th 2020, ref. I SA/Rz 236/20
The judgment relates to the case concerning a complaint against an individual interpretation. The case concerned a Company specialising in tin recovery. It manufactures pure tin and offers tin alloys and soldering alloys. Due to the fact that industrial waste, which...
No obligation to collect tax on interest in the absence of data
In the judgment of 3 January 2020 ref. III SA/Wa 1276/19 The Provincial Administrative Court in Warsaw ruled that a payer is not obliged to collect withholding tax on interest and discount payments on Eurobonds in a situation where he does not know the identity of the...
Insurance services are not subject to WHT
Insurance services which are purchased from non-residents are not subject to flat-rate WHT. In the judgment of the Voivodship Administrative Court in Bydgoszcz of 22 January 2020, ref. ISA/Bd 655/19 the court held that insurance services cannot be considered as...
The concept of industrial equipment in the light of withholding tax
According to Article 21, section 1 of the Corporate Income Tax Act, "the use or right to use an industrial device, including a means of transport, commercial or scientific device" falls within the subject scope of withholding tax. Therefore, as a rule, receivables...
Obtaining the right to tax exemption of the dividend paid – the position of the Director of KIS is different from the view of the Voivodship Administrative Court in Wrocław
On 11 May 2020. Director of National Revenue Information in the interpretation 0111-KDIB1-3.4010.43.2020.2.BM stated that in order to take advantage of the exemption referred to in Article 22.4 of the CIT Act, it is insufficient to meet the conditions indicated in...
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