Legislation and Practice – April in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in April.

Legislation

• A draft act amending the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – elimination of the need to publish information on the implemented tax strategy.
• A draft act amending the VAT Act has been published on the website of the Government Legislation Centre – increasing the amount of the subjective exemption from PLN 200 thousand to PLN 240 thousand.
• The assumptions for the draft act amending the Act on inheritance and donation tax have been published on the website of the Government Legislation Centre – elimination of the need to obtain a certificate confirming the exemption from inheritance and donation tax of the acquisition of ownership of property and property rights from persons from the immediate family, adaptation of the act to the resolution of the Supreme Administrative Court on disability pension.
• A draft act amending the Act on the National Tax Administration and the VAT Act has been published on the website of the Government Legislation Centre – changes in the scope of submitting corrections of declarations after the completion of a customs and tax audit.
• A draft decree on excise tax exemptions has been published on the website of the Government Legislation Centre.
• The Senate adopted without amendments the Act amending the Act on health care services financed from public funds and certain other acts – reduction of the health contribution for entrepreneurs. The Act has been sent to the President’s desk.
• The Sejm passed the Act on Amending Certain Acts in Order to Deregulate Economic and Administrative Law and to Improve the Principles of Developing Economic Law. The Act has been submitted to the Senate.
• The act amending the Tax Ordinance Act and certain other acts has been published in the “Journal of Laws” (item 497) – including interest on overpayments after the CJEU/Constitutional Tribunal ruling from the date of the overpayment. We are waiting for its publication in the Journal of Laws.
• A draft decree amending the regulation on certain taxpayers and remitters in relation to whom tasks are performed by the head of a tax office other than the locally competent one has been published on the website of the Government Legislation Centre – including an increase in the limit for the Head of the First Mazovian Tax Office from EUR 50 million to EUR 100 million.
• Draft acts amending the Tax Ordinance Act have been published on the website of the Government Legislation Centre – at least a 6-month vacatio legis in tax acts submitted to the Sejm, covering doubts as to the facts in dubio pro tributario principle.
• The assumptions for the draft act amending the act on compensatory taxation of constituent entities of international and domestic groups and certain other acts have been published on the website of the Government Legislation Centre – Implementation of the OECD Administrative Guidelines of January 2025.
• A draft Act amending the Act on Counteracting Money Laundering and Terrorist Financing has been published on the website of the Government Legislation Centre – Including restricting access to the CRBO.

Practice in taxes

Income taxes and transfer pricing

• The limitation of real estate depreciation applies only to entities that make write-offs in accordance with accounting principles. The restriction itself ignores the principle of protection of acquired rights – judgment of the Supreme Administrative Court of 3 April 2025, file reference number II FSK 756/23).
• An alternative investment company may apply a tax exemption on the sale of shares if it has held them for at least two years – judgment of the Supreme Administrative Court of 3 April 2025, file reference number II FSK 871/22.
• Income from the “rollover” of futures generate income in CIT as capital gains – judgment of the Supreme Administrative Court of 3 April 2025, file reference number II FSK 907/22.
• If the regulations oblige the employer to provide preventive vaccinations, then the lack of PIT on the part of employees – individual interpretation of the Director of the National Tax Information of 4 April 2025, file reference number 0112-KDIL2-1.4011.140.2025.2.KF.
• For the purposes of exclusion from the national minimum tax, all companies in which more than 75 per cent of shares are held should be taken into account. He may not freely select companies from the group – individual interpretation of the Director of the National Tax Information of 8 April 2025, file reference number 0114-KDIP2-2.4010.60.2025.2.SJ.
• Payment for transferring the right to participate in the company’s profits to another partner of a limited partnership generates income from other sources and not from cash capital – judgment of the Supreme Administrative Court of 10 April 2025, file reference number II FSK 921/22.
• The lease rent in the scope of a trademark may be settled with a lump sum on recorded revenues – judgment of the Supreme Administrative Court of 10 April 2025, file reference number II FSK 924/22.
• Remuneration paid under Article 176 of the CCC may be subject to taxation under the “Estonian” CIT as hidden profits – individual interpretation of the Director of the National Tax Information of 15 April 2025, file reference number 0111-KDIB1-1.4010.77.2025.4.RH.
• Not only the direct buyer of goods or services can benefit from the PIT exemption for bonus sales – judgment of the District Administrative Court in Gdansk of 16 April 2025, file reference number I SA/Gd 47/25.
• Guarantee fees for several years should be settled as indirect tax costs proportionally (Article 15 sec. 4d of the Polish CIT Act), and not on a one-off basis – judgment of the Supreme Administrative Court of 24 April 2025, file reference number II FSK 993/22.
• The Ministry of Finance has announced a return to work on the amendment to the Corporate Income Tax Act, which is to apply in particular to family foundations and the IP Box.

VAT

• If a natural person commissions a professional to sell land, he or she may be considered a VAT taxpayer – judgment of the Court of Justice of the EU of 3 April 2025 (file reference number C-213/24).
• Tax authorities should not remove taxpayers from the register of active VAT taxpayers without examining the scale and nature of violations of the law – judgment of the Court of Justice of the EU of 3 April 2025, file reference number C-164/24.
• In order to identify a fixed establishment (Pol.  SMPD) in VAT, it is crucial to separate the assets on the part of the service recipient – judgments of the Supreme Administrative Court of 9 April 2025, file reference numbers I FSK 2265/21 and I FSK 2289/21.
• The mere suspicion of participation in tax fraud creates the basis for securing the taxpayer’s assets – judgment of the Supreme Administrative Court of 15 April 2025, file reference number I FSK 2595/21.
• It is not necessary to have formal education in the field to apply the exemption referred to in Article 43 sec. 1 point 27 of the VAT Act – judgment of the Supreme Administrative Court of 15 April 2025, file reference number I FSK 2122/21.
• A plot of land with a fence on concrete posts does not result in the sale of a built-up plot – judgment of the Supreme Administrative Court of 25 April 2025, file reference number I FSK 2470/21.
• A modified bill amending the Act on Value Added Tax and Certain Other Acts has been published on the website of the Government Legislation Centre – changes to the mandatory e-invoicing (Pol. KSeF).

International Taxes

• The Council of the European Union adopted the draft DAC9 Directive – GLoBE Equalization Tax Declaration and enabling the central submission of this declaration.

Other

• Transferring the subject of the donation directly to the seller’s bank account allows the donee to take advantage of the exemption (for the immediate family) in inheritance and donation tax – judgment of the Supreme Administrative Court of 9 April 2025, file reference number III FSK 977/23.
• The issuance of an assessment decision (even if not final) makes it impossible to issue a certificate of no tax arrears – judgment of the Supreme Administrative Court of 23 April 2025, file reference number I FSK 2462/21.
• Property tax exemption for railway infrastructure does not constitute unlawful state aid – judgment of the Court of Justice of the EU of 29 April 2025, file reference number C-453/23.