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Poland: Delay in Adoption of New Law on Hydrocarbon Tax and Amendment of Law on Mineral Extraction Tax

(June 13, 2014) It was recently reported that in a first reading on May 7, 2014, Poland’s Parliament failed to reach consensus on draft legislation proposing a new Law on Hydrocarbon Tax, amendments to the Law on Mineral Extraction Tax, and some other laws. The draft was therefore sent to the relevant parliamentary subcommittees for […]

Poland: Bitcoin Transactions Made Subject to VAT

(June 4, 2014) As reported by numerous websites publishing Bitcoin-related information, on May 27, 2104, the Lodz provincial office of the Polish Tax Administration issued a statement to the effect that the value-added tax on goods and services will be imposed nation-wide on profits received from sales of Bitcoin. (See, e.g., Eric Calouro, Polish Tax […]

Poland: Corporate Taxation Changes

(Nov. 25, 2013) Poland’s Parliament (Sejm) voted on November 8, 2013 to approve a proposed law amending the Corporate Income Tax Act. It will become effective 30 days after it is approved by the president and officially published. (Magdalena van Doom-Olejnicka, Poland: Partnerships Become Corporate Entities – Parliament Passes Amendments to Corporate Income Tax Law, […]

Poland: Draft Proposals Completed on Hydrocarbon Tax Law and Amendment to Geology and Mining Law

(Apr. 8, 2013) It was reported on March 3, 2013, that Poland’s Ministry of Finance had completed a draft hydrocarbon taxation proposal. The proposal sets forth tax rates for natural gas and oil extraction. It stipulates that extractive industries will be subject to an overall tax rate of 39% on extractions from shale deposits and […]

Poland: Proposed Measures to Combat Tax Avoidance

(Mar. 25, 2013) On March 13, 2013, Poland’s Minister of Finance announced a number of proposed changes to the country’s Tax Code that would comprehensively modify the Code. (Magdalena van Doorn-Olejnicka, Poland: Introduction of General Anti-Avoidance Rules Announced, IBFD TAX NEWS SERVICE (Mar. 13, 2013).) The key proposed amendments include: introducing general rules to combat […]

Poland: Income Tax Laws Modified

(Mar. 13, 2013) Poland’s Ministry of Finance took a step on February 12, 2013, toward amending laws on corporate and personal income tax, as well as other legislation. A revised draft of the “Anti-Optimization Act,” originally published in August 2012, was presented as the result of revision following a period of open consultation. (Magdalena van […]

Poland: Civil Union Proposal Rejected

(Feb. 1, 2013) On January 25, 2013, Poland’s legislature (the Seim) rejected three bills that, had they been adopted, would have given some legal rights to same-sex couples, as well as to unmarried opposite-sex couples. The proposals would have created the possibility of civil unions, which would have been officially registered as legal entities. The […]

Poland: Creation of Special Stabilization Fund from New Fee on Banks

(Jan. 16, 2013) On January 2, 2013, the Polish Cabinet approved a proposal put forward by the Minister of Finance to create a special stabilization fund based on contributions from banks with operations in Poland. The banks are protesting the proposal on the grounds that it constitutes the imposition of a “pseudo tax” the government […]

Poland: Tax on Metal Exploitation Introduced

(Apr. 12, 2012) Poland's new Law on Taxation of Extraction of Certain Metals of March 2, 2012, was published in the country's Official Gazette (DZIENNIK USTAW RZECZYPOSPOLITEJ POLSKIEJ) on April 3, 2012. The Law affects individuals, companies, and entities without legal personality who extract copper or silver ore in Poland. It will enter into force […]

European Court of Human Rights; Poland: Court Rules for Plaintiff in Abortion Rights Case

(June 1, 2011) On May 26, 2011, the European Court of Human Rights (ECHR) issued a judgment in an abortion case brought by a Polish woman who had been concerned in 2002 that carrying her pregnancy to full term would result in a child with serious deformities. The ruling was six to one in favor […]