Found (4) results from author Karolina Czurczak-Łyczba

# TAX Compliance Export or ICS? CJEU and the dispute over Polish apples On 1 August 2025, the CJEU issued a judgment in a Polish case (ref. C-602/24), resolving key doubts regarding the qualification of a transaction for…

04.08

7 min

Aleksandra Plichta
# TAX Compliance How to determine the customs value of goods when the seller applies provisional prices? – opinion of the Advocate General of the CJEU in case C-782/23 Tauritus The issue of determining the customs value of goods when provisional prices are used, as well as price adjustments as well as post-importation price adjustments,…

06.03

6 min

Karolina Czurczak-Łyczba
# TAX Compliance NSA on process exemptions from excise duty – an opportunity for additional savings? Recently, a judgement under case number I FSK 1785/23 passed almost unnoticed, in which the Supreme Administrative Court (NSA) presented an important position regarding the…

18.02

3 min

Marta Kolbusz-Nowak
# TAX Compliance CC599C instead of IE599 – a new gateway to the 0% VAT rate in exports CC599C instead of IE599 – a new gateway to the 0% VAT rate in exports As of October 31, 2024, a new system for managing…

23.01

3 min

Karolina Czurczak-Łyczba