Classifications, VAT rates, Binding VAT rate information
The classification of goods and services is one of the key factors in determining the correct level of VAT taxation. In this regard, many doubts still arise on the part of taxpayers also taking into account the recent changes in the VAT rate matrix, as well as its connection to the codes of the International Combined Nomenclature.
One of the tools available to taxpayers to correctly determine the VAT rate is the Binding Rate Information (WIS). Its purpose is to obtain legally binding information on the correct VAT classification and rate for a given good or service. Obtaining WIS guarantees legal protection because it constitutes an administrative decision by the Director of the National Tax Information, which means that tax authorities cannot charge taxpayers with sanctions for applying the VAT rate indicated in WIS. Such a protection significantly minimizes or even eliminates VAT risks.
Who is it for?
- Your company trades a wide range of goods and you would like to make sure the classification is correct
- Are you introducing a new product or service and want to make the correct classification for tax purposes?
- Your company needs formal confirmation of correct classification in the form of a WIS
Our support scope:
- Preparation and submission of WIS.
- Representation of the taxpayer in proceedings before tax authorities and administrative courts in matters concerning the correct classification and rates of VAT.
- Verification of the correctness of the applied VAT rates of goods and services sold.
- Opinions and expert opinions on the correctness of the applied VAT classifications and rates.
- Analysis of the currently used link between the correct CN codes and PKWiU.
Contact one of our experts on VAT
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.