The European Commission called for Poland to adopt the provisions of Council Directive 2022/2523 on the introduction of a minimum level of taxation for large national companies operating in the European Union.
The fresh rules supply for a two-pillar solution. It requires that all major global corporations whose yearly revenues exceed €750 million, paid a minimum taxation rate of 15%. Moreover, the directive raises the question of the introduction of a partial reallocation of taxation rights.
The Directive covers all large group of companies established in an EU country, both national and international.
The deadline for the implementation of these provisions expired in late 2023. The EC decision requires Poland to respond and take action within the next 2 months. Otherwise, it announces legal steps and a trial against Poland to the TEU.
Nationals.net
