Apply for VAT refund

On 18 March 2021 the Court of Justice of the European Union (case C-895/19) confirmed that the Polish provision excluding the possibility of settlement of output VAT and input VAT in the same tax period after 3 months from the date on which the tax obligation arose is inconsistent with the VAT Directive.

RE rich companies are eligible for a lower tax rate

The mere ownership of real estate by an entrepreneur does not determine the real estate tax rate. This is the outcome of important judgments issued in 2021 - first, by the Constitutional Tribunal (TK) in February (ref. no SK 39/19) and then by the Supreme Administrative Court (NSA) in March (ref. no III FSK 895/21 - III FSK 899/21).