A new definition of a civil structure and its consequences for real property tax
Payment according to an out-of-court-settlement and tax deductible costs
Qualification of a payment made for the benefit of a contractor as a payment for waiver of claims on the basis of an out-of-court-settlement as a tax deductible cost may give rise to doubts on the part of tax authorities, which as a rule take
Substantial error and adjustment of financial result
Modifications to VAT since 1 July 2015
On 1 July 2015 next significant modifications to the Value Added Tax became effective. These modifications concern most of all an extension of the catalogue of
Managers will pay higher contributions to the Social Insurance Company (ZUS)
On 17 June 2015, the Supreme Court, by virtue of a resolution of seven judges, file ref. no. III UZP 2/15, dispelled any doubts regarding the amount of social insurance contributions paid by members of the
E-mail from the tax authorities and other new rules in the Tax Regulations
A draft law amending the Tax Regulations, marked as priority in the List of legislative work of the Council of Ministers, is to implement as of 1 January 2016 the amendments aimed above all at facilitating mutual co-operation between the
Obligation to file financial statements
VAT deduction on fuel
Partnership limited by shares under Polish law exempt from tax on civil law acts
The 183-day rule is not applicable and the tax is chargeable in a foreign state if there exists an economic employer in a state of secondment
The employment exercised outside a state of tax residence may be connected with necessity for a taxpayer to pay tax to foreign tax authorities. A fact decisive for charging tax, if any, may be the existence of the so