Poland: Scope of tax rulings; due diligence obligation of tax remitters (Supreme Administrative Court decisions)

Decisions of the Supreme Administrative Court

Due diligence obligation of tax remitters

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court:

  • The court on 16 February 2023 held (case file II FSK 1070/21) that the provisions of Section III, Chapter 11a of the Polish Tax Code (information on tax arrangements) are substantive in nature and as such can be the object of a tax ruling.
  • The court on 16 February 2023 held (case file II FSK 1840/20) that a tax remitter paying for cross-border intangible services must exercise due diligence under Article 26(1) of the CIT Act, when verifying the conditions for the application of a tax rate other than that specified in Article 21(1) or Article 22(1) of the CIT Act or for an exemption, or conditions for the non-collection of a tax, arising from special provisions or double taxation conventions.

Read a February 2023 report prepared by the KPMG member firm in Poland


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