Opinions on the use of WHT preferences
A preference application opinion is one of the ways to exclude the payer’s obligation to collect withholding tax (WHT) at the “standard” tax rate when paying certain receivables above PLN 2,000,000.
The main advantage of the opinion on the application of the exemption is the possibility for the payer not to collect WHT on receivables exceeding the value of PLN 2,000,000 and to apply the corresponding preference (e.g. tax exemption) already at the time of payment of the receivables. This prevents the “blocking” of funds in the tax authority’s account – in the absence of an opinion, it would be necessary to collect the tax and wait up to 6 months for the authority to refund it.
This is particularly important for entities that often pay out benefits to related companies with a value exceeding PLN 2,000,000 in a year, as the preference opinion is, in principle, valid for 36 months.
Who is it for?
- Is your company struggling to understand and apply WHT preferences?
- Are you seeking professional advice to get the most out of your available WHT preferences?
- Do you want to make sure your company is fully compliant with WHT regulations?
Our support scope:
- In-depth analysis of your tax situation for the use of WHT preferences.
- Professional opinions to help your company optimize its tax liabilities through effective and safe use of WHT preferences.
- Advice on the correct and lawful use of WHT preferences to minimize tax risks.
Contact one of our experts on safe tax optimization
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.