Tax

A fixed establishment in tax authorities’ prevailing practices and mandatory e-invoicing

A fixed establishment (FE) for VAT purposes is an issue that has captured the attention of tax authorities and judicial practitioners over the years, including the Court of Justice of the European Union (CJEU) in its key judgments. With the CJEU case law, the stance of the Polish tax authorities and some national courts has shifted in favour of taxpayers.

CEO agenda

How can a strategic transformation mindset unlock long-term value?

Confident CEOs embrace corporate transformation mindset, using M&A and technology to navigate challenges and create long-term value. Read more.

Tax

Sponsorships – popularity of new tax relief on the increase

Companies investing in social initiatives may claim various preferential tax schemes; extra allowances to offset the costs of sports, cultural or scientific projects often prove an attractive option to entrepreneurs. In this article we give answers to the questions such as What is sponsorships tax relief? How to claim the sponsorships allowance? Who is eligible? What practical aspects are not to be neglected?

25 Aug 2023 | EY Poland

Law

How will NIS2 affect the supply chain security approach?

One of the most important elements of the NIS2 Directive are standards for assessing supply chain security. Will the practical implementation of those standards be problematic?

06 Jun 2023 | EY Poland

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