Poland: Proposed amendments to sugar tax and fee on alcohol; other tax developments
A draft decree would amend regulations on sugar tax and fee on alcohol bottles of up to 300ml
A draft decree would amend regulations on sugar tax and fee on alcohol bottles
A draft decree was published on the government website on 18 October 2022 that would amend the regulations on the sugar tax and the fee on alcohol bottles of up to 300ml by:
- Clarifying the tax point
- Introducing a mechanism to verify whether the fee was paid by wholesalers at the beginning of the supply chain
- Shifting the obligation to pay the fee from retailers or sellers supplying retail outlets to manufacturers and importers
The proposed amendments are expected to become effective 1 July 2023.
Other tax-related developments
The KPMG member firm in Poland also reported these other tax-related developments:
- A clearance opinion dated 13 October 2022 (case file DKP2.8082.3.2022) on the voluntary redemption of shares was published.
- The Supreme Administrative Court on 18 October 2022 (case file II FSK 424/20) held that interest on delay in returning an unduly collected guarantee was not tax-deductible.
- The Supreme Administrative Court on 18 October 2022 (case file II FSK 393/20) held that revenue earned as a result of assignment of receivables under a factoring agreement was not a category of revenue separate from revenue from the original transaction giving rise to the assigned receivable.
- The Supreme Administrative Court on 18 October 2022 (case file II FSK 444/20) held that costs for certain IT services were directly related with product manufacturing and thus not limited by the cap on deductible costs provided by Article 15e of the CIT Act.
- The Supreme Administrative Court on 14 October 2022 (case file II FSK 375/20) held that costs incurred by a company in purchasing its own shares can only be deducted when income from the sales of such shares is recognized.
Read an October 2022 report prepared by the KPMG member firm in Poland
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