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gfxTax This and That 230628

Joint and several liability of the purchaser after the amendment to VAT

Liability for third-party VAT will cover services. By the Act of 4 September 2026 amending the Act on Value Added Tax and the Act on the principles of recording and identifying taxpayers and payers (Journal of Laws of 2026, item 1270), the legislator rebuilt the institution of joint and several liability of the purchaser regulated in Article 105a of the VAT Act. The change, introduced by Article […]
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New rules for internships – the draft law provides for remuneration and an employment contract

A new version of the draft law on internships has been published, which aims to regulate the rules for internships and the rights and obligations of interns and internship providers. The draft law envisages significant changes to the current model for organizing internships, including the obligation to pay remuneration, limit their duration, and establish a maximum number of interns that a given provider can accept. According to the draft, the law is to enter into force […]
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Voice as a trademark. Will registration with the EUIPO protect Giorgia Meloni from deepfakes?

The protection of an entrepreneur's market identification is one of the foundations of stable business development, and the appearance on the market of an entity infringing trademark rights is an event that requires a legal response, as the unlawful use of someone else's mark affects not only the direct revenues of the right holder, but above all the reputation and consumer trust built over the years.
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CJEU: Bank must first return money after unauthorized transaction

The CJEU judgment of 15 October 2026 in Case C‑70/25, Tukowiecka, clearly separates the obligation to promptly refund funds from the subsequent determination of who ultimately bears the loss. A bank cannot withhold a refund simply because it accuses the customer of gross negligence. The case concerned a customer of a Polish bank who fell victim to a phishing scam. The fraudster, posing as an interested purchaser of an item listed on the platform […]
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New national sanctions and the possibility of asset seizure – draft law on restrictive measures

The government has prepared a draft law on restrictive measures, which provides for new solutions for the application of sanctions against states, individuals, and businesses. The draft defines the principles for imposing domestic restrictive measures, including asset freezing, exclusion from public procurement procedures, and the compulsory administration of certain assets. It also provides for administrative fines for violating sanctions and […]
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gfxTax This and That 230628

Goods fraud and the seller's tax obligations

The problem and the authorities' position to date: The delivery of goods to a person impersonating the actual contractor does not constitute a supply subject to VAT and does not generate CIT revenue for the seller. The Supreme Administrative Court reached these conclusions in three judgments issued in May and June 2026: of May 7, 2026, I FSK 1641/23, of […]
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