Andrzej Ladziński, tax advisor, managing partner of GWW Tax writes about the draft of the new Tax Ordinance in the context of regulations concerning tax overpayment.
The article can be read at: https://gww.pl/pl/publikacje/nadpata-podatku-czy-nie-da-sie-prosciej/
We invite you to read the presentation on benefits of using the R&D tax credit and intellectual property law, which Piotr Czajka and Michał Tuszyński made during the InternetBeta 2018 conference.
The presentation can be downloaded from: https://gww.pl/pl/publikacje/prawnicze-zaklecia-ktore-wzmocnia-twoja-marke/
As of 1 January 2019, the perpetual usufruct right to land developed for housing purposes will be transformed into the ownership right of such land. Marek Szymanek comments on Article 1 of the Act, which was created with a view of people having flats and houses on land situated in areas subject to perpetual usufruct.
“On the one hand, existing perpetual users of the land who fulfill requirements of the Act by law will become co-owners of the real property, but on the other hand, they will not be able to disclose this fact in the land and mortgage register or successfully carry out the sale transaction by the time of receiving a certificate”, says legal counsel Marek Szymanek.
“According to Marek Szymanek, shortening the deadline for issuing a certificate confirming the transformation – e.g. up to two months in the application mode, as it was in the original version of the draft, may also be a solution. – Such a deadline, taking into account the time usually spent on transaction preparation, does not seems so painful”- says Szymanek.
The article with commentary by Marek Szymanek is available at: https://www.rp.pl/Mieszkaniowe/309279881-Zaswiadczenie-utrudni-sprzedaz-uwlaszczonym.html
Limitation in the draft new Tax Ordinance, i.e. how to change everything so that it stays as it was.
Andrzej Ladziński, tax advisor, managing partner, reviews the draft amendments to the Tax Ordinance on limitation in the Rzeczpospolita daily.
“The draft of the new Tax Ordinance, separating the limitation of the basis for calculation and collection, will not restore the guarantee function to the limitation. It will remain an apparent institution and tax disputes will continue to be carried out for years”, wrote Andrzej Ladziński, Chairman of the Legal Affairs Committee of the National Chamber of Tax Advisors (KRDP).
Andrzej Ladziński is the Chairman of the Legal Affairs Committee of the National Chamber of Tax Advisors.
The article is available under the link: https://www.rp.pl/Postepowanie-podatkowe/310029987-Nowa-ordynacja-podatkowa-przy-przedawnieniu-nic-sie-nie-zmieni.html
