In its recent judgment, the Supreme Administrative Court dealt with the issue of the expiration of a refundable overpayment, provided that the taxpayer does not request its refund in time. The court's conclusio…
In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accu…
The amendment to the Tax Code effective from 1 July 2025 has extended the possibilities of waiving penalties that arise, when an additional tax is assessed ex officio. Before the amendment, the tax administra…
The Supreme Administrative Court (SAC) recently addressed the question of the relationship between an inadmissible tax return and the amount of the penalty for late tax return submission. In its judgment ref.…
During November last year, the financial administration announced its intention to communicate with tax subjects in a new way – through tax echoes. A tax echo is a less formal way of communication where the fin…
The amendment to the Tax Code, which is currently awaiting discussion in the Chamber of Deputies, brings a relatively large number of changes. One of the important areas where several major changes are proposed…
In its decision No. 8 Afs 246/2022 of 25 June 2024, the Supreme Administrative Court addressed the issue of abuse of law concerning the application of interest on the so-called acquisition loan. We are pleased …
The General Financial Directorate has issued a new methodological guidelines on powers of attorney within the national territorial competence of Tax Offices for the exercise of selected competences in order to …
The Supreme Administrative Court (the “SAC”) ruled in a case in which it assessed the tax deductibility of costs incurred for intra-group services set at a flat rate. The tax authorities challenged the claimed …