Maksymilian Olejniczak: articles by this author

Changes in taxpayers’ dealings with the tax authorities and administrative courts: Shield 3.0

Many changes affecting taxpayers’ relations with tax authorities and the administrative courts have been introduced as part of the rollout of successive versions of the Anti-Crisis Shield. Under Shield 3.0, which entered into force on 16 May 2020, taxpayers, tax authorities and the administrative courts are emerging from hibernation.

Fate of retail sales tax hangs in the balance

The Retail Sales Tax Act entered into force on 1 September 2016, but so far the state has not raised a single zloty from the tax. Since the European Commission filed an appeal on 24 July 2019 against the judgment of the General Court, the first collection of the tax has been further postponed.

Costly parting of the ways with the Polish tax authorities: Tax on income from unrealised gains

A tax amendment is lying on the Polish President’s desk. It will introduce, among other things, a tax on income from unrealised gains. As announced, the regulations should enter into force at the beginning of 2019.

Changes in taxation of in-kind contributions: Tax incentives for innovators

A new package of tax incentives under the programme described in Poland’s “Innovation Whitepaper” went into force at the beginning of 2017. This legislative move is a bow to researchers and encourages further innovative projects.

Retail sales tax

The proposed Retail Sales Tax Act was announced in January and was the subject of much debate and many revisions. Finally the President of Poland signed the act into law on 30 July 2016, introducing an entirely new type of tax into the Polish fiscal system. It will enter into force on 1 September 2016. Who will be subject to the retail sales tax, what will be the amount of the tax, and how will it be paid?