Judgment of the Regional Administrative Court in Wrocław of 23 November 2015 – fixed allowance for the use of a company car for private purposes includes also fuel
New principles governing the issuance of binding rulings
1 January 2016 will be the date of entry of the new provisions of law amending the principles which have governed the issuance of binding rulings to date. The new provisions have been enacted in order to assure
New principles for adjusting tax revenues and costs applicable as of 1 January 2016
As of 1 January 2016, the provisions of law will clarify precisely when revenues and tax deductible costs are to be adjusted if a corrective invoice is issued or received by taxpayers. Previously this issue was not
Possibility to apply for VAT refund by a foreign entity after liquidation of its branch in Poland – decision of the Regional Administrative Court in Warsaw of 10 November 2015
Retention of invoices, receipts and tickets in scanned form does not deprive the taxable person of the right to VAT deduction
In the binding ruling issued on 19 October 2015 (ref. no. IBPP2/4512-718/15/BW), Director of the Fiscal Chamber in Katowice confirmed that invoices retained by the taxable person in electronic form (i.e. as scans)
Invoice issued by a non-existent entity may authorise to VAT deduction
In principle, the taxable person cannot be refused the right to deduct VAT due or paid in respect of goods that were delivered to him on the grounds that the invoice was issued by an entity which is to be regarded
Possibility to deduct VAT on fixed sums paid for availability to provide services
Participation in the integration event and the employee’s revenue
End of the year is usually associated with company events organised for employees, and often also for their families. Until recently, the consequences of such events for personal income tax have been raising many
Additional criteria may apply for tax exemptions in the case of dividend payments as of 1 January 2016
Fundamental changes in documentation of transfer pricing
In line with a new draft of amendments to the Acts on PIT and CIT of 21 July 2015, soon we may expect significant changes to the laws regulating the documentation obligation for the purpose of transfer pricing.