Tag: Tax
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Landmark Ruling on Board Members’ Liability for Tax Debts
On 22 April 2025, an important judgement of the Court of Justice of the European Union (CJEU) dated 27 February 2025 was published in case C-277/24 (Adjak), marking a significant shift in the approach to board members’ liability for a company’s tax debts. The preliminary ruling was requested by the Provincial Administrative Court in Wrocław …
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Conditions for VAT Exemption under the SME Procedure in Poland
As of 01 January 2025, taxpayers from the European Union can benefit from the small- and medium-sized enterprises (SME) procedure. The SME procedure concerns changes that directly benefit small- and medium-sized enterprises based in the EU. Thanks to the introduced changes, these entities can benefit from an exemption from valued-added tax (VAT) registration in other …
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Equality for Investment Funds – CJEU Judgment
In February 2025, the Court of Justice of the European Union (CJEU) issued a judgment which opened up the possibility of all foreign funds invested in Poland benefiting from corporate income tax (CIT) exemptions. Controversial Provisions Investment funds are divided into two categories: externally managed funds and internally managed funds. The former are managed by …
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