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Legislation Monitoring Centre
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.



We have a breakthrough in the field of the adherence to the taxpayer’s rights


In late July, the Supreme Administrative Court (NSA) issued some rulings that may influence the improvement of the financial situation of Polish companies.


The rulings allow taxpayers to take legal proceedings regarding the decisions issued by the Heads of Tax Offices on the question of the extension of the deadline for repayment of excess input tax compared to output tax. In the opinion of Jacek Cieplak, an expert of the Employers of Poland, the ruling of NSA makes a breakthrough in the field of the taxpayer’s rights.


Owing to the outcome of the Supreme Administrative Court, any decision of the Head of Tax Office concerning the need for extra verification of an entrepreneur, which will extend the statutory 60-day time limit of a control, should be carefully justified including the evidence showing incorrect tax settlement of a businessman. - In a situation where there is no such evidence, the officials extending the deadline of the VAT refund should be held responsible for the loss of liquidity of companies.  And in the extreme cases - even for their bankruptcy - says Jacek Cieplak.