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Welcome to the next issue of the “Weekly Tax Review” prepared in cooperation with tax experts in KPMG in Poland.

The Council of Ministers passed a bill amending the Polish tax Code and certain other acts. New regulations allow observing the deadline for filing a letter by sending it via any postal operator. In tax, administrative, and other procedures, a letter can be sent through any postal operator as defined by the Polish Postal Law. The list of operators can be accessed at the website of the Polish Office of Electronic Communications. Until now, to consider a deadline observed, the letter had to be posted at an office of the designated postal operator, that is, Poczta Polska (Polish Post). The proposed regulations also provide for charging interest on tax overpayment arising as a result of a ruling of the CJEU favourable to taxpayers for the period from the date the overpayment arose until the date it is reimbursed. The same rule would be applied to overpayment arising out of Constitutional Tribunal rulings.

The bill has been submitted before the Lower House of the Polish Parliament.

Rządowy projekt ustawy skierowany do Sejmu - Sejm Rzeczypospolitej Polskiej

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