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Withholding Tax - Judgment of the SAC

27 May 2017
Piotr LISS
On 15 May 2017, the SAC, in an extended composition of 7 judges, stated that in the legal state before 1 January 2017 the payers should have charged the withholding tax on the remuneration paid to foreign entities providing intangible services referred to in Art. 21.1 of the Corporate Income Tax Act (CITA) outside the territory of Poland. Undoubtedly, it is a disadvantageous and controversial judgement that will give the tax authorities an additional argument to question the correctness of the settlements submitted so far by Polish taxpayers.