Repayment of irregular deposit under datio in solutum is a tax – neutral payment

According to the Judgement of Voivodship Administrative Court in Szczecin, dated 25th November 2015 (case no.: I SA/Sz 915/15), repayment of irregular deposit under datio in solutum form shall be understood as tax – neutral payment. The aforesaid judgment creates jurisprudence confirming that usage of irregular deposit may be an effective form of optimization of corporate income tax resulting from particular transactions, subject to e.g. transfer of intangible assets, especially intellectual property rights.

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Excise tax on lubricating oil purchased in intra – commumity acquisition of goods – proposal of Order

According to Article 32 paragraph 3 points 4 and 5 of Act of 6 December 2008 on Excise tax, purchasing – by polish taxpayers – a lubricating oil under the procedure of intra – community acquisitions of goods is exempted from excise tax in Poland, if the polish taxpayer has been granted by polish Tax authorities with an authorization for intra – community acquisition of excise products and – as a result – received from those Tax authorities a status of registered consignor.

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