Poland Reintroduces Retail Sales Tax from January 2021

Poland has reportedly moved ahead with the reintroduction of its Retail Sales Tax (RST) with effect from 1 January 2021, following multiple suspensions of the tax over several years. The RST was first approved in 2016 but was suspended due to a State aid investigation and decision by the European Commission that the tax violated State aid rules. However, this decision was ultimately annulled by the General Court of the European Union and a consolidated version of the Act was republished in Ju…