Rules of documenting intra-Community supply of goods from January 1, 2020
2019-12-18
On January 1, 2020, the new provisions of the Council Implementing Regulation (EU) 2018/1912 of December 4, 2018 establishing new requirements for documenting intra-Community supplies of goods (hereinafter: ICS) will enter into force.
Employee discretional bonus as an element of author’s remuneration
2019-12-05
An employer may apply 50% tax-deductible costs to a discretional bonus paid to an employee who conveys the copyright to the works he has created. This conclusion follows from the judgments of the Voivodship Administrative Court (WSA) in Łódź of September 10, 2019, case no. I SA/Łd 258/19 and case no. I SA/Łd 257/19.
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Central Register of Ultimate Beneficial Owners – new obligations for businesses
2019-12-05
On October 13, 2019, pursuant to the Act on Counteracting Money Laundering and Financing of Terrorism (hereinafter referred to as CMLA), an ICT system was launched, called the Central Register of Ultimate Beneficial Owners (CRBR).