Month: July 2019

GWW tax advisory practice is looking for a tax specialist.

More information available at: https://www.pracuj.pl/praca/specjalista-ds-podatkow-warszawa%2Coferta%2C7000534 

We encourage you to apply!

 

If there is an error in the wording of an administrative decision, including the one regulating issues related to the use of the environment, there is a possibility to correct it. However, this will not always be achievable through the rectification procedure. This procedure should be used with great caution because not every error can be corrected in this way.

You can read why the error rectification procedure will not always be applicable to the removal of errors occurring in a decision in the latest publication by Marta Banasiak, MA in environmental protection, trainee attorney-at-law, on the sozosfera.pl portal. 

Link to the article: https://sozosfera.pl/prawo/blad-w-pozwoleniu-srodowiskowym/

The President of Public Procurement Office and institutions managing respective operational programs have the authority to carry out an ex-ante control of contracts co-financed from EU funds. Grzegorz Karwatowicz, GWW of counsel, discusses aspects related to this type of control in an article published in the holiday issue of the “Przetargi Publiczne” monthly.

Link to the article: http://www.przetargipubliczne.pl/archiwum/art,8564,kontrola-uprzednia-zamowien-realizowanych-przy-wsparciu-ue.html 

In today's edition of Dziennik Gazeta Prawna, at the Academy of Economic Law, we can find an article by Marcin Borkowski, PhD in Legal Sciences and attorney-at-law at GWW. Our expert discusses the situation in which one of companies obtains a dominant position, of which it must notify its subsidiary. 

Link to the article: https://biznes.gazetaprawna.pl/artykuly/1423095,spolka-musi-informowac-o-uzyskaniu-dominujacej-pozycji.html 

On 18 July this year, the Supreme Administrative Court announced its judgment in favor of Budimex, stating that if construction works are carried out on the basis of FIDIC contractual agreements, the tax office cannot claim that completion of these services took place at the time of their material implementation. This means that the contractor has the right to consider that they were completed out at the time of signing a handover record. From that day only, the time limit runs for issuing an invoice, to which the moment of the tax obligation is related according to the VAT Act.

By this judgment, the Supreme Administrative Court revoked the judgment of the first instance court as well as the interpretation of the Ministry of Finance regarding the moment when the tax obligation relating to construction and construction-assembly services arises. Referring to the justification of CJEU judgment of 2 May 2019 , it pointed out what criteria should be analyzed when specifying the "date" of the construction service completion.

Pełnomocnikiem w sprawie przed NSA oraz przed TSUE była Małgorzata Militz, tax advisor and partner at GWW, was a representative in the case before the Supreme Administrative Court and the CJEU .

More information about the judgment can be found in Dziennik Gazeta Prawna: https://podatki.gazetaprawna.pl/artykuly/1422971,nsa-budimex-vat-przesuniecie-obowiazku-podatkowego-fidic.html 

If a change in rules for payment of remuneration is not previously provided for in the tender announcement or in the terms of reference (SIWZ), it may only be entered into a contract if it is considered to be irrelevant within the meaning of Article 144 para. 1e of the Public Procurement Law. It is therefore worth asking the question what changes relating to remuneration will meet this requirement.

The article "Change in rules for payment of the contractor's remuneration" by Marta Lipińska, trainee attorney-at-law, can be found in the current edition of the Finanse Publiczne monthly: http://www.finansepubliczne.pl/numery/lipiec-sierpien-2019/zmiana-zasad-wyplaty-wynagrodzenia-wykonawcy.html

The construction industry has been struggling with problems related to VAT settlements for several years. In 2014, the tax authorities’ and administrative courts' approach regarding “completion” of a construction and assembly service changed, afterwards a reverse charge was introduced for this type of services performed by subcontractors. Recently, a draft amendment to the Act on Tax on Goods and Services was published, introducing a mandatory split payment, covering mainly the construction industry. Problems with VAT settlement however are faced not only by service providers but also buyers.

Considerations regarding the moment of completion of a construction service from the perspective of the judgment issued in Budimex case were presented in their latest article for Przegląd Podatkowy by Magdalena Verdun and Krzysztof Kasprzyk.

The article can be downloaded at: https://gww.pl/pl/publikacje/kiedy-zbudowano-piramide-cheopsa-rozwazania-dotycz/

 

We are proud to announce that another year in a row GWW Private Client Practice ranked 1 in Chambers High Net Worth 2019.

Clients about the private client team:

– “GWW is one of the best we’ve ever met,” – “The office and people I have worked with show a full professional service and knowledge of legal issues.”

– "The team has very good recognition of the market and offers unique services including cross-border tax and legal expertise,”

-“We try to co-operate as much as possible with GWW because of their quality and versatility.

 

Top GWW Professional Advisers to High Net Worth Individuals in the Chambers HNW Guide:

1st PLACE
Aldona Leszczyńska-Mikulska, attorney-at-law, tax advisor, TEP, partner at GWW Tax

Clients about Aldona: 
– "Aldona is devoted to client matters, and it is so comforting to be able to trust her that all will be handled in the best possible way. It's not just her approach, it is her deep practical knowledge and experience."

– "She understands the needs of the client. She really knows how to manage the expectations of the client and has strong capabilities."

 

2nd PLACE
Artur Cmoch, tax advisor, managing partner at GWW Tax

Clients about Artur:
– "Artur is a very experienced tax adviser,"

– "his mind is always open to new ideas. The very important factor is that he understands businesses very well and the advice he provides is always in line with the business perspective."

 

"ASSOCIATES TO WATCH" TITLE
Tomasz Krzywański, attorney-at-law, TEP

Clients about Tomasz:
– "very young and brilliant"

– "He showed commitment and willingness to look at the broad spectrum of issues related to client matters."

– "he always comes up with fresh and creative ideas."
 

More: https://chambers.com/guide/high-net-worth?publicationTypeId=21&practiceAreaId=2633&subsectionTypeId=1&locationId=173 

What should we pay attention to when establishing cooperation with a packaging recovery organization? Marta Banasiak discusses this issue in her latest article on Sozosfera.pl.

– Past experience shows that recovery organizations are very reluctant to introduce any changes in models of their proposed contracts. Time should be however devoted to a thorough analysis of their provisions so that future cooperation would take place based on rules clear for both parties. – says Marta Banasiak, M. Sc. in environmental protection, trainee attorney-at-law.

Link to the article: https://sozosfera.pl/prawo/wspolpraca-z-organizacja-odzysku-na-co-zwrocic-uwage/ 

On one of the slopes in Zieleniec, a 14-storey building is under construction, which is to accommodate more people normally live in whole Zieleniec. Joanna Sebzda-Załuska, attorney-at-law and managing partner of GWW Legal as well as Dorota Chramęga, attorney-at-law, represent a group of residents and entrepreneurs of Zieleniec protesting against construction of the investment project that may negatively affect the existing infrastructure and the environment. Applications for verification of decisions issued have been submitted, now everything depends on public administration authorities and the administrative court.

More information on the investment that has divided the local community can be found in the article on Onet.pl: https://wiadomosci.onet.pl/tylko-w-onecie/apartamentowiec-w-zielencu-budzi-kontrowersje-mieszkancow/j98k95g