On 6 July 2016 the Polish Parliament adopted the Act on retail sales tax which entered into force on 1 September 2016. The measure is a new tax on the retail sector in Poland. The main purpose of the tax is to increase the tax revenues of the State budget.

Subject to the tax are undertakings operating in Poland and engaged in the retail sale of all sorts of goods. The tax base is the monthly turnover generated by an undertaking from retail sales. The tax features a progressive rate structure with 3 different brackets and rates. While a tax based on turnover as such does not raise any State aid issues, the Commission considers at this stage that the progressivity of the tax rates constitutes State aid. The European Commission invites interested parties to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European Union. Interested parties may submit their comments before 4 December 2016. 




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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