Poland: Weekly summary of tax developments

KPMG weekly tax review

KPMG weekly tax review

The KPMG member firm in Poland has prepared a weekly tax review including the following developments.

Application of general anti-avoidance clause (GAAR)

The Anti-Tax Avoidance Council recently published its first opinion holding that Article 119a of the Polish tax law (the tax avoidance clause) did not apply. The case related to the step-up of a trademark and real property made by entities belonging to the same group. According to the Council, the activities performed by the taxpayer brought a tax benefit in the form of reduced tax liability. However, the Council believed that the taxpayer’s actions were not primarily aimed at obtaining a tax advantage (the taxpayer put forward an expert opinion that showed that the main purpose of the transaction was to change the structure of the group together with obtaining additional financing for the investment). Because the existence of a business purpose was proved, the Council confirmed that the taxpayer’s activities were not of artificial nature.

50% restriction on the right to deduct input VAT on certain vehicles extended

The Council of the EU on 6 December 2022 authorized Poland to continue to apply the 50% restriction on the right to deduct input VAT on certain vehicles until 31 December 2025.



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