TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Commission refers Poland to Court of Justice for tax exemptions

The European Commission has referred Poland to the Court of Justice for failing to remove certain tax exemptions on the use of energy products by highly polluting businesses.

Under polish legislation and contrary to EU law, certain energy products, such as coal and gas, used by energy intensive businesses that fall under the European Emission Trading Scheme are exempt from excise duty. According to the EU, these rules favour highly polluting activities and run against EU climate objectives and generate distortions of competition within the EU.