ARTICLES & PUBLICATIONS

Does a tax case exist before it is formally initiated? Types of tax powers of attorney

Case Files General Power of Attorney Special Power of Attorney Tax Case Tax Power of Attorney Tax ProceedingsDoes a tax case exist before it is formally initiated? Types of tax powers of attorney

September 11, 2024

Is it possible to effectively submit a power of attorney for the files of a given tax case before it has been officially initiated? Is a power of attorney submitted for the files of a tax case that (as it later turns out) was not properly initiated (in fact, was not initiated at all) considered valid, and does it constitute authorization to represent the principal in subsequent properly initiated tax proceedings?

$Mathematics to the Rescue of Lawyers. IP BOX Relief – Eligible Employee Remuneration Costs and Overall Working Time.$

IP BOX ReliefMathematics to the Rescue of Lawyers. IP BOX Relief – Eligible Employee Remuneration Costs and Overall Working Time.

May 23, 2024

In a recently issued judgment, the Supreme Administrative Court (NSA) dealt with the concept of general working time. It is essential in determining what part of employees’ remuneration may constitute an eligible cost for the purposes of the IP BOX relief. In accordance with tax regulations, eligible costs include, among others, costs incurred in a given month for remuneration under the employment contract and social security contributions financed by the employer, to the extent that the time allocated to the implementation of research and development activities remains in the employee’s total working time in a given month.

Cash PIT Method. The Government published a draft act amending the Personal Income Tax Act and the Act on Flat-Rate Income Tax on certain income earned by natural persons.

The limit of EUR 250Cash PIT Method. The Government published a draft act amending the Personal Income Tax Act and the Act on Flat-Rate Income Tax on certain income earned by natural persons.

May 21, 2024

The Cash PIT (Personal Income Tax) method is a newly introduced settlement method aimed at small business entrepreneurs. It allows for the determination of income generation dates from business activities and the deduction of income-related costs upon settling receivables. Here's a comprehensive overview of how this method works and its implications for eligible taxpayers.

Liability of a Management Board Member as a Third Party – The very Formal Requirements.

liability of a management board member liability of a management board member as a third party transferring tax liability to a third partyLiability of a Management Board Member as a Third Party – The very Formal Requirements.

May 21, 2024

Transferring tax liability for the tax obligations of a limited liability company to a third party requires that tax authorities meet a number of procedural requirements. It might seem that the very fact of the existence of arrears and the lack of grounds for exoneration premises decides the case to the detriment of the former management board member. However, as it turns out, issues such as the correct issuance of the decision, its signing and if it was correctly served are of fundamental importance.

Appeal against the ZUS decision.Warsaw, March 13, 2024

Appeal against the decision Appeal against the ZUS decision Assessment decision decision imposing an obligation formal objections against the decision inadmissibility of substantive law objections against the decision social Insurance Institution substantive law objections against the decision ZUSAppeal against the ZUS decision.Warsaw, March 13, 2024

March 18, 2024

The authorities (i.e. ZUS) are of the opinion that no formal (procedural) objections can be raised against the decisions they issue, but only substantive ones. Formal allegations will only be admissible in exceptional situations. The basis for such a view is, among others, the judgment of the Supreme Court of January 14, 2010, ref. no....

Anticipating the Fiscal Landscape of 2024: Limited Tax Adjustments Expected

Fiscal Landscape 2024 National e-Invoice System Quality of Tax Legislation Strategic Evaluation of Tax System Tax Law AmendmentsAnticipating the Fiscal Landscape of 2024: Limited Tax Adjustments Expected

January 16, 2024

In recent times, the commencement of each new year has often heralded a barrage of tax law modifications, with new regulations swiftly introduced and taking effect in a short span after their announcement. The initial weeks of the year were typically dedicated to scrutinizing extensive guides and summaries of these changes, with businesses and tax...

The duty to enable the restoration of a deadline arising from the provisions of material tax law – the normative and axiological context of law and court judgments. Warsaw, January 10, 2024.

normative and axiological context of law reporting the acquisition of ownership of goods reporting the acquisition of ownership of goods or property rights reporting the acquisition of property rights restoration of tax law deadlines restoring the deadlineThe duty to enable the restoration of a deadline arising from the provisions of material tax law – the normative and axiological context of law and court judgments. Warsaw, January 10, 2024.

January 11, 2024

In the case of our client, the administrative court confirmed that the restoration of deadlines in tax law is not only permissible but even obligatory. It appears to be one of the most important judgments issued by Polish administrative courts in recent times. According to the court in tax proceedings regarding the correctness of a...

domestic tax Minimum Corporate Income Tax Polish Local Minimum Income Tax Polish tax residency Tax Base tax regulationsPolish Local Minimum Income Tax

December 20, 2023

pan-European Personal Pension Product PEPPPEPP – pan-European Personal Pension Product

November 5, 2023

The pan-European Personal Pension Product, known as PEPP, officially became law on September 26, 2023. PEPP is a European pension plan designed to offer supplementary income in addition to both the state pension and its associated support structures.

PCC Transfer taxTransfer tax: changes in purchase of real properties

November 5, 2023

As of August 31, 2023, there is no longer a transfer tax (abbreviated as PCC in Polish) on the purchase of a first home on the second-hand housing market. Typically, the transfer tax for civil law transactions is 2 percent of the real property price, and in the case of a sales contract, it is paid by the buyer. This relief now exempts the purchase of a second-hand home from this transfer tax.

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