187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has …
Recently, the issue of taxation on foreign inheritances and gifts has been the subject of, for example, a parliamentary question (dated 16 December 2021, No. 29417), …
Firstly, it should be emphasised that one of the key criteria for recognising a particular expense as a tax-deductible cost is its connection to the business …
The application raised two questions: the first concerned whether, if a resolution to wind up the company and commence liquidation is passed in the 2023 calendar …
A family foundation is intended to be exempt from taxation to the extent that it carries out the activities described in Article 5 of the Family …
Founder As described in the previous post on family foundations, in order to establish a foundation, the founder must submit a declaration of establishment. However, the …
GENERAL PROVISIONS Regardless of the body in question, the Act sets out general provisions for members of each of the aforementioned bodies, in particular concerning: the …
In terms of taxation, the family foundation appears to be a highly advantageous solution, as it is exempt from corporation tax until funds are distributed to …
What is a European VAT number? In practice, a European VAT number is simply the VAT number assigned to a business upon registration, which, in the …
From the Explanatory Memorandum to the Draft Family Foundation Act (Parliamentary Document No. 2798), we can infer that the concept of a family foundation is based …
The list of entities with the status of property tax payers is set out in Article 3(1) of the aforementioned Act, which provides that the following …
Who is the company’s activity report intended for? As a general rule, in accordance with Section 49 of the Accounting Act, the submission of reports on …
Training expenses for B2B partners as tax-deductible costs – inconsistent interpretation by the National Tax Information Service This issue is not interpreted uniformly by the National …
Troublesome entertainment expenses By way of introduction, in accordance with the provisions of the Corporate Income Tax Act and the Personal Income Tax Act, entertainment expenses, …
So who is entitled to a statutory share? It could be said that it is the immediate family – the descendants (children, grandchildren), the spouse and …
What the case concerned The subject of the ruling by the Court of Justice of the European Union (hereinafter: ‘CJEU’) was a response to a request …
For the purposes of this Act, specific instances of insolvency have been described in detail. It may therefore turn out that a company in liquidation does …
New powers In accordance with the amended wording of Article 48 of the Act of 16 November 2016 on the National Tax Administration, a bank shall …
In the case of taxpayers seeking an individual tax ruling, they are sent requests asking them to specify the PKWiU classification, failing which the application will …
Position of the National Tax Information Service To date, the Director of the National Tax Information Service has maintained the position that the provisions concerning the …
As a general rule, to the extent that goods and services are used for the purposes of carrying out taxable activities, a taxable person engaged in …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
THE ABOLITION OF THE MIDDLE-CLASS TAX RELIEF Praised by some, but criticised by most due to the complexity of the calculations and the rules governing its …
In order to fulfil the above obligations, the company must first have financial statements prepared by its accounting department, which must be signed by both the …
What is a VAT group? A VAT group is defined as a taxpayer comprising a group of entities linked financially, economically and organisationally, which enter into …
A pro forma invoice, provided that its content complies with the provisions of Article 66(1) of the Civil Code, may be treated as a commercial offer. …
In accordance with Article 55(1) of the Public Procurement Law, the total duration of all inspections carried out by the supervisory authority at a business’s premises …
One of the most significant changes envisaged in the Draft is the reduction of the tax rate in the so-called first tax bracket. It currently stands …
Mateusz Kowalski, a lawyer in the tax team at HWW Law Firm, wrote in December 2021 about the Authority’s flawed practice and another favourable ruling by …
What was the case about? The taxpayer ran a sole proprietorship providing legal services. The taxpayer’s business was her sole source of income. The business was …
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