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Physical Movement of Goods as a Sine Qua Non Condition for Intra-Community Supply: An Analysis of CJEU Case C-234/24 in the Context of Tooling Structures
2025-11-05

Physical Movement of Goods as a...

  The judgment of the Court of Justice of the European Union rendered on October 23,…

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The Naked Taxpayer: When the Tax Man Comes to OnlyFans
2025-10-31

The Naked Taxpayer: When the Tax...

  Creators on OnlyFans are discovering a painful truth: nothing on the Internet ever truly disappears,…

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Knowledge of Tax Non-Payment Is Insufficient: A Watershed Opinion from the CJEU Advocate General on VAT Liability
2025-10-29

Knowledge of Tax Non-Payment Is Insufficient:...

  On September 4, 2025, Advocate General Juliane Kokott issued her opinion in Case C-121/24, which…

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The CJEU Xyrality Judgment: A Landmark Decision for Mobile Application Developers
2025-10-21

The CJEU Xyrality Judgment: A Landmark...

  The Court of Justice of the European Union’s judgment of October 9, 2025, in Case…

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The Foreign Income Lump Sum: Anatomy of a Polish Tax Preference
2025-10-15

The Foreign Income Lump Sum: Anatomy...

  In February 2025, the Polish National Tax Information Office received an application for individual tax…

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Points, Vouchers, or Discounts? The CJEU’s Taxonomical Approach to Loyalty Programs Under VAT Law
2025-10-07

Points, Vouchers, or Discounts? The CJEU’s...

  Advocate General Juliane Kokott’s Opinion of September 11, 2025, in Case C-436/24 Skatteverket v. Lyko…

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VAT Principles for Gaming “Gold” in Light of Case C-472/24: A Critical Analysis of Virtual Currency Taxation
2025-10-02

VAT Principles for Gaming “Gold” in...

  Can one conceive of circumstances wherein virtual objects from computer games generate tax liabilities reaching…

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The Stand-Still Principle in Civil Transaction Taxes: An Analysis of the Gdańsk Regional Administrative Court Decision of September 2, 2025
2025-10-01

The Stand-Still Principle in Civil Transaction...

  The decision rendered by the Regional Administrative Court in Gdańsk on September 2, 2025 (I…

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Kancelaria Prawna Skarbiec

Kancelaria Prawna Skarbiec
ul. Maciejki 13, 02-181 Warszawa

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Copyright © 2011-2023 Kancelaria Prawna Skarbiec PLUS Robert Nogacki sp.k. All rights reserved.

Skarbiec Legal Office PLUS Robert Nogacki Limited Partnership operates based on its entry in the Register of Entrepreneurs of the National Court Register kept by the District Court for the Capital City of Warsaw in Warsaw, 13th Commercial Division of the National Court Register under KRS No. 0000536926; it is entered in the National Official Business Register REGON under No. 360489309 and marked with Tax Identification Number NIP 5223021912.