On August 13, 2025, the Polish Supreme Administrative Court issued a decision confirming that, when applying the withholding tax exemption on dividends under Article 22(4) of the Polish Corporate Income Tax Act, it is not necessary to verify whether…
The Supreme Administrative Court of the Czech Republic has ruled that a simple declaration of beneficial ownership is not sufficient to apply a reduced withholding tax rate on royalty payments. Companies must also have a direct legal relationship…
The German Federal Tax Court has ruled that interest must be paid on withheld dividend withholding tax if it is unjustly retained.
The Court of Justice of the European Union (CJEU) recently ruled in favor of a Polish law that exempts railway infrastructure from property tax, confirming its compliance with EU rules.
The Court of Justice of the EU (CJEU) released judgement C‑171/23 UP CAFFE which is dealing with the question, whether establishment of new company with the aim to maintain the benefit of the status of small enterprise in respect of an activity…
EU Court of Justice released a decision dealing with a supermarket chain, that inflated the prices of grocery items before offering price reductions and displayed fake discounts.
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
The Court of Justice of the EU (CJEU) released judgement C‑282/22 Dyrektor Krajowej Informacji Skarbowej which is dealing with the question, whether provision of devices for recharging electric vehicles, electricity, technical support and IT…
The VAT Committee reopened discussion on the possibility for a lessee of imported goods to deduct the VAT paid upon the importation of those goods, when the lessee is designated as liable for the payment of such VAT.
In the judgment C-607/20 GE Aircraft Engine Services Ltd, the Court of Justice of the EU dealt with a question on whether a supply of retail vouchers to its employees, as part of a programme set up by that company, intended to recognize and reward…
In the judgment C-333/20 Berlin Chemie A. Menarini SRL, the Court of Justice of the EU dealt with a question on whether a company which has its registered office in one Member State has a fixed establishment in another Member State because that…
The tax deductibility of advertising costs is often subject to review of the tax authorities. In addition, the current digital age also brings new challenges in this area.
