Legal & Tax alerts

  • Changes to Taxes and Local Fees

    Payers of taxes and local fees should analyse the changes to regulations to enter into force in the nearest future.
  • Further Changes to VAT from July 1 2015

    Tax payers are about to see yet another change to VAT, to enter into force on July 1 2015. It results from to laws - the act of February 7 2014 of a change to the act of Value Added Tax and certain other acts, as well as the act of April 9 2015 of a change to the act of Value Added Tax and the Public procurement law.
  • New Regulation on Tax Exemption

    The new regulation is a consequence of the European Commission's newly enacted rules for granting public assistance for the period 2014-2020.
  • Tax Office Defeated Again in Battle with Limited Joint-Stock Partnership

    A limited joint-stock partnership (regardless of its partners' legal status) which was established before December 12th 2013 and whose financial year was different than a calendar year, as well as a limited joint-stock partnership which effectively changed its financial year before December 12th 2013, is not subject to corporate income tax, with its partners only being subject to tax in accordance with the regulations in force on the day of taxation.
  • Companies Overpay Tax on Civil Law Transactions

    In the light of the analysis of recent judicature of Polish administrative courts and the Court of Justice of the European Union, there is every reason to believe that the imposition of tax on civil law transactions (capital duty) for companies’ articles of association (changes to them), which result from certain transactions, is unjustified.
  • Gratuitous Benefits after the Constitutional Tribunal’s Judgement

    On 8 July 2014, the Constitutional Tribunal (further referred to as CT), after investigating the application of the President of the Confederation of Lewiatan, ruled that Article 12 section 1 in connection with Article 11 section 1 and Article 12 section 3 in relation to Article 11 section 2-2b of the Act of 26 July 1991 on personal income tax interpreted in the sense that "other gratuitous benefit" stands exclusively for the donation of property of an individually specified value received by the employee, comply with the provisions of the Polish Constitution.