187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
This is a convenient mechanism that the authorities are using with increasing frequency, particularly when the limitation period is about to expire. It is significant that …
The amendment to the Code of Civil Procedure also introduces a new paragraph 21 into the aforementioned Article 139, which reads as follows: “If the first …
‘STOCK MARKET’ TAX The tax on income derived from the sale of securities is 19%. The taxable income is the difference between the total proceeds from …
THE PROBLEM OF OBTAINING AN INTERPRETATION THAT PROVIDES PRACTICAL PROTECTION UNDER THE IP BOX SCHEME This issue has already been discussed on our blog in …
It is crucial for the authority to determine whether the taxpayer’s activities constitute research and development This is important because including this circumstance in the facts …
The most significant changes introduced by the Act include: an increase in the personal income tax allowance to PLN 30,000; an increase to PLN 120,000 of …
Current situation Under the current provisions of the PIT Act, entrepreneurs who have decided to purchase a car from a lease agreement for their private assets …
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