DMS TaxPress No. 34/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

• CPC Exemption – The Supreme Administrative Court (NSA) has once again ruled that the purchase of a first home in a shell condition does not preclude a CPC exemption,
• VAT – The Director of the National Tax Information Service (KIS) confirmed that not every corrective invoice needs to be reported in the JPK_VAT,
• Planned Changes to PIT and CIT – The Prime Minister presented a general draft of changes to PIT and CIT, as well as to the lump-sum tax on recorded income.