Poland: Trading Receivables Could Be a Difficult Business

• Autores: Filip Switala
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 3, 2008, págs. 154-156
• Idioma: inglés
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• Resumen

  • This note considers the tax issues relating to the purchase and the sale of receivables in Poland. Apart from the "natural" issues relating to VAT treatment of factoring, arising in connection with the unclear wording of Art. 13B (d) 3 of the Sixth VAT Directive and the rectification brought about by Art. 135 1. (d) of Directive 2006/112/EC, there are certain issues relating to corporate income tax and the transaction tax