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On 11 February 2026, the General Court of the EU delivered its judgment in Case T-689/24, which had been brought following a request for a preliminary ruling from the Supreme Administrative Court concerning the interpretation of the provisions of the VAT Directive relating to VAT deduction.

In the practice of corporation tax, a tax loss is not merely a negative result for a given tax year, but a factor that affects the amount of tax liabilities in subsequent years. However, it can only be utilised if strictly defined conditions are met.  

Receiving an unfavourable tax decision from the second-instance authority does not necessarily mean a definitive defeat in a dispute with the tax authorities. The taxpayer has the right to appeal against such a decision to the Provincial Administrative Court (WSA). It should be emphasised, however, that the effectiveness of judicial protection is strictly dependent on compliance with strict deadlines and the fulfilment of formal requirements, which are subject to meticulous scrutiny at the preliminary stage of administrative court proceedings.  

Effective management of intra-Community trade requires businesses not only to be logistically efficient, but also to have a thorough understanding of the regulations governing value added tax. One solution that can bring tangible benefits to VAT taxpayers in this regard is the so-called simplified procedure for triangular transactions. It allows businesses to avoid the need to register an intermediary for VAT purposes in the country of destination of the goods, which helps to optimise VAT settlement and can provide a significant competitive advantage for companies operating in the EU market.

Tax Residence Certificates in Poland – What Expats and Businesses Need to Know If you earn income in Poland or receive payments from a Polish company, one document is crucial to avoid double taxation and ensure the correct application of tax treaties – the tax residence certificate. For foreign individuals and companies, this certificate proves where you are a tax resident and determines which country has the right to tax your income. Without it, Polish payers are often required to withhold tax at standard rates (19% or 20%), even if a tax treaty provides a lower rate or exemption.

During a press conference on 31 July 2025, Finance Minister Andrzej Domański announced the introduction of the Personal Investment Account (OKI). The new product is intended to enable investing and saving without capital gains tax (the so-called Belka tax) up to PLN 100,000 accumulated in the OKI.

No more artificial suspension of the limitation period by initiating criminal tax proceedings. In the latest version of the draft amendment to the Tax Ordinance, the Ministry of Finance has proposed removing the provisions allowing tax authorities to suspend the limitation period for tax liabilities solely on the basis of initiating proceedings for a fiscal offence or fiscal misdemeanour (Article 70 § 6(1) of the Tax Ordinance). For many years, this provision has enabled the tax administration to effectively extend the limitation period for tax liabilities, even in situations where there was no real need to initiate criminal proceedings.

On 18 September 2025, an act amending the Energy Law will come into force, which also includes an amendment to the CIT Act. In response to numerous interpretative disputes, the legislator clearly confirms that emission-free mergers of so-called ‘sister companies’ are tax neutral.