Judgment Court of Justice Ninth Chamber 9 February 2017, C‑21/16. Registration in the VIES system.
Article 131 and Article 138(1) of the VAT Directive must be interpreted as precluding the t...
Judgment of The Supreme Administrative Court II FSK 3065/14
Intertax have represented the interest of the well-known Scotch whisky producer in proceeding...
Formal condition of the right to deduct VAT
Judgment of the Court of Justice, 15 September 2016 in case C‑518/14, Senatex GmbH v Finanz...
Payment of fees to organisations collectively managing copyright and related rights
Judgment of the Court in case C‑37/16, 18 January 2017 The VAT Directive must be interprete...
Tax obligation – delivery of the goods – interpretation of Tax Chamber
When an invoice is issued at the last day of the month but the goods are delivered to the recipient ...
Witholding tax – recent WSA judgement
Is the income received by foreign companies from Polish company realized on the Polish territory? &n...
The verification of residence certificate by the Tax Authorities
There has been observed more liberal approach to the certificate of tax residence and its up-to-date...
The place of VAT taxation on complex storage services – EU Court of Justice ruling
In general the place of taxation of the service shall be determined on basis of the place where the ...
The principles of recognizing the export of goods from Poland
Is it possible to demonstrate that goods were exported from Poland if the export customs procedure b...
Re-invoicing in VAT
Re-invoicing in VAT is not a separate activity therefore the tax liability (the tax point) that shal...