Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has been the unlawful evasion of the Director of the NIS from assessing and answering the question of whether the activity of the person interested in obtaining the interpretation constitutes research and development. In turn, polemics with the Authority in this regard ended in refusal to issue an interpretation. The Authority’s practice in question, however, was challenged by the administrative courts.
On the other hand, the breakthrough in the case came with a letter issued by the Ministry of Finance on June 12, 2023, with the reference DOP8.8012.19.2023, which shows that the Minister of Finance does not share the position of the Director of the KIS, with the Authority should answer taxpayers’ questions on whether they are engaged in research and development activities and whether they are therefore eligible for technological relief, among others, the IP-BOX relief. The effects of the letter in question are already discernible because, the KIS Director withdraws the cassation complaints filed in cases in which he refuses to issue interpretations. This is undoubtedly a breakthrough in the case of requests for interpretations on technology tax credits, and for many taxpayers, among others programmers, who, due to the difficulty of securing the right to the IP BOX tax credit with an interpretation, decided to tax in a lump sum, perhaps an impulse to consider changing the form of taxation and start taking advantage of this credit.
The HWW Hewelt Wojnowski and Partners team has accessed the letter in question, which you can read here – Letter DOP8.8012.19.2023 dated June 12, 2023
Meanwhile, those interested in implementing IP BOX relief or other technology relief are encouraged to contact the HWW law firm’s tax law team.
The practice includes ongoing advice on administrative and tax law. He has extensive experience in handling judicial, administrative, tax and judicial-administrative proceedings concerning both individual clients and business entities, including that gained through many years of providing services to local government units and other units of the public finance sector.
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