Michaela Merz


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POLAND: Court confirmation CJEU judgment of 20 December 2017


Poland – The Provincial Administrative court in Warsaw confirmed CJEU judgment of 20 December 2017 in case C-462/16 (Boehringer Ingelheim Pharma GmbH & Co.KG.) for Poland.

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POLAND: Changes in the scope of VAT rates as of 1 June 2019


As informed in blog post, the Polish Ministry of Finance published the draft amendment to the VAT Act (of 8 November 2018).

On 5 March 2019, the draft amendment to the Polish VAT Act introducing a new matrix of VAT rates has been adopted. This in practice means that goods will be assigned to the Combined Nomenclature (CN), whilst services will be based on a new classification of products and services (i.e. 2015 PKWiU codes). Continue reading


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Poland: Obligatory registration and product fee payment in Poland: Waste Act


If you do business in Poland you might be obliged to register in freshly established Waste Database due to recent legislative changes in Poland.

Registration obligation
According to the Polish Waste Act, every entity is obliged to enter the waste register, if they have the below listed transactions in the Polish territory:
Whilst the 5 first positions are rather self-explanatory, the latter 2 items may require further explanation. Continue reading


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Poland – Brief summary of recent tax situation


Based on the latest World Bank’s “Doing Business” report Polish tax system is one of the most complicated and complex systems within the EU. In general, significant time investment is needed to fulfill tax obligations in Poland.

Polish legal provisions are often not formulated in clear way. Continue reading


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Poland – new reporting obligation – transportation package


I would like to inform you about law on a monitoring system of a road transportation of goods (so called “transportation package”) that was introduced in Poland.

Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading


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EU – Welmory case – next round


The Supreme Administrative Court in Poland ruled on the Welmory case. Even though the case went through Court of Justice of the European Union (CJEU, C-605/12) back to the final instance in Poland – nothing seems certain whatsoever. Many would have expected the court following CJEU argumentation and probably confirming existence of fixed establishment in Poland. This, however, turned out not to be the case. Continue reading