TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

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Omnibus directive – changes to e-commerce

On 28 May 2022 Member States of the European Union were required to adopt and start applying legislation implementing Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 amending Council Directive 93/13/EEC and Directives 98/6/EC, 2005/29/EC and 2011/83/EU of the European Parliament and of the Council with regard to better enforcement and modernisation of EU consumer protection legislation (hereinafter: the Omnibus Directive), which introduced changes to consumer protection law. Althoughthe draft law implementing the Omnibus Directive is only being proceeded by the Polish Sejm, we already invite you to familiarise yourself with the main changes today.

EORI number, the ticket to sell and buy goods from outside the European Union

The so-called EORI number, (Economic Operators Registration and Identification) is a business identification number used to contact the customs authorities within the European Union. It is needed if a trader wants to sell or buy goods from outside the EU. It must be obtained before the first planned customs operation. What does it consist of and, above all, how to obtain it?

Binding Tariff Information (WIT) – certainty about the classification of goods, determination of the amount of duty and other charges

Binding Tariff Information (WIT) is an official decision on the tariff classification of goods located within the European Union, which determines not only the correct tariff code, but also the amount of duty and any other customs charges. Obtaining a WIT decision provides taxpayers with a guarantee that the correct Combined Nomenclature (CN) or TARIC tariff code has been applied, that customs duties have been correctly declared or that the time required for customs clearance has been shortened, so it is worth obtaining it in order to protect yourself from the negative consequences of using the wrong tariff code and to facilitate the procedures for declaring goods. How to do it?

Case study: Whistleblower protection system – implementation in 3 steps

By December 2021, there was a lot of talk in the media about the imminent, passing and finally missed deadline for the Polish whistleblower protection law. In this post I will not analyse the next version of the Act, we did that together with Aleksandra Philips in the post “The final version of the whistleblower protection law getting closer?“. Instead of analising it, I will be happy to share my experience and thoughts from the implementation of the whistleblower protection system we carried out.

Binding Rate Information (WIS) – protecting the taxpayer when applying the appropriate VAT rates

The new VAT rate matrix, which is a catalogue of goods and services that can benefit from a preferential VAT rate, has been in force for more than two years now. However, it happens that determining the correct VAT rate for a good or service is not easy. The legislator decided to make it easier for taxpayers to apply the VAT rate rules and provide them with adequate protection.

Final version of the whistleblower protection law getting closer?

Although the protection of whistleblowers in particular has so far been discussed mainly in autumn 2021, this does not mean that the lack of implementation of Directive 2019/1937 of the European Parliament and of the Council of 23 October 2019 has completely buried the topic. On the contrary. The holiday period favours the Legislature in drafting more whistleblower protection legislation. Recently, the fourth version has already appeared on the website of the Government Legislation Centre. It is worth keeping your hand on the pulse, as it is still unclear when the actual law will enter into force and activate obligations on the part of companies, as well as what its final form will be.

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berlin@vonzanthier.com
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