Month: August 2019

GWW advised Archicom on the conclusion of the sale contract of the West House 1A office building in Wrocław, being part of the West Forum complex – an office park with a development potential of approx. 80,000 sq m. lease area.

Archicom and subsidiaries have concluded a promised sale contract with GNT Ventures West Forum and GNT Ventures West Land regarding the West House 1A office building and perpetual usufruct of land as well as a contract for the transfer of land ownership and perpetual usufruct right to land located on Strzegomska Street in Wroclaw. The total value of the transaction is estimated at almost PLN 90 million. The team involved in the project was managed by Paweł Wójcik, legal counsel, partner. Mariusz Tkaczyk, tax advisor, partner and Artur Bubrowiecki, tax advisor, were responsible for tax consultancy.  

More information about the transaction can be found at: https://www.archicom.pl/dla-inwestora/wp-content/uploads/sites/3/2019/08/RB-41_Zawarcie-przyrzeczonych-umów-sprzedaży-budynku-biurowego-West-House-1A.pdf  

At Lexplorers we will find an article by Tomasz Piejak and Wojciech Jaranowski who discuss basic legal issues related to the export of works of art outside of the territory of Poland.

The article is available at the following link: http://lexplorers.pl/dama-z-gronostajem-na-zagranicznych-wakacjach-czyli-kwestie-prawne-dotyczace-wywozu-dziel-sztuki-za-granice/

In an article for Dziennik Gazeta Prawna, Piotr Świstak discusses the problematic situation regarding ePUAP deliveries that we have recently faced.

– Problems with ePUAP are usually due to platform errors and imperfections. Complications can also be caused by how the user – the tax authority behaves. The authority included instructions for opening a multi-part archive in one sentence: “to open the attachment, after saving the whole file to one folder, delete the extension 7z. after digits: 001-002.” There is no a single word about how to do it and what program should be used. Experienced computer users will immediately recognize in the instructions the extension of the 7-ZIP software, but taxpayers are not required to have such IT knowledge to open ordinary correspondence from the office. WinZip and WinRar showed an error when trying to unpack – it turned out that the multi-archive can only be opened by the program used for packing, i.e. 7-ZIP, which was also not obvious. Finally, the 'huge size' of the packed file turned out to be a surprise – i.e. as much as 6 MB, although the ePUAP2 system, according to the hotline, is supposed to support attachments up to 500 MB. These are definitely not the standards of a platform designed for State – Citizen communication.

Link to the article: https://podatki.gazetaprawna.pl/artykuly/1426817,dokumentacja-podatkowa-fiskus-programy-do-kompresji-otwarcie-pliku-epuap.html 

In today's article at Prawo.pl Angelika Dahms, LLM, a VAT specialist, comments on the bizarre behavior of a tax office.

 – The office did not know the phone number or email address of the company. It therefore concluded that the company cannot be contacted, so the office deleted it from the register VAT payers. And yet it sent the notice of deleting by mail, at the company's address.

Material by Krzysztof Koślicki is available at: https://www.prawo.pl/podatki/automatyczne-wykreslenia-z-rejestru-vat-proby-kontaktu-z,461149.html

In today's issue of Lexplorers, Tomasz Piejak and Wojciech Jaranowski are discussing the unification of the jurisprudence of administrative courts in favor of the taxpayer. So far, there has been a discrepancy as to whether the transfer by a company of liquidation assets in a non-monetary form to a shareholder generates revenue on the side of the company pursuant to Article 14a of the Corporate Income Tax Act.

Link to the article: http://lexplorers.pl/czy-spolka-zaplaci-cit-od-majatku-likwidacyjnego-przekazanego-wspolnikowi/

Tomasz Krzywański and Wojciech Jaranowski from the advisory team for individual clients are discussing the quasi-legitime institution provided for in British law for, inter alia, actual life partners of the deceased or his/her dependents immediately before death.

Link to the article: http://lexplorers.pl/spadkobranie-w-prawie-angielskim-jakie-prawa-maja-osoby-niebedace-spadkobiercami/

In the forthcoming months, we will face a number of changes in the field of VAT. First of them will come into force on September 1 this year. What are these changes and how will they affect taxpayers? The upcoming changes, including the so-called White list of taxpayers, split payment and JPK_VDEK, are commented by Zdzisław Modzelewski, tax advisor, partner of GWW Tax in an interview Robert Bohdanowicz in the material of Dziennik Gazeta Prawna daily.

Link to the recording: https://podatki.gazetaprawna.pl/artykuly/1426013,biala-lista-podatnikow-split-payment-zmiany-podatki.html

The investor and the general contractor are jointly and severally liable for the remuneration due to the subcontractor for works carried out. Do the regulations amended in 2017 actually increase subcontractors’ safety?

We invite you to read the analysis by  Michał Sękowski and Marta Lipińska, developed two years after these regulations have been applicable.

The article was published on the Eurobuild Central and Eastern Europe website. The material is available at the following link: http://eurobuildcee.com/?page=komentarz&id=208 

In the Tuesday issue of Dziennik Gazeta Prawna you can find an article by Marcin Borkowski, PhD of Legal Sciences, attorney-at-law, of counsel.  

A shareholder has the right to participate in the profit of a limited liability company (spółka z o.o.) in the form of dividends paid to such a shareholder. Yet, the meeting of shareholders may adopt resolutions to retain profit in the company. Is it therefore possible to be deprived of the right to dividend in every case?

– Albert Einstein once said that the mind of a mathematician is not enough for taxes – here you need a philosopher. Unfortunately, this world-famous physicist did not take into account the fact that practicing philosophy in this field of law can very easily lead to the omission of an essential principle of constitutional importance…  

In their article on Lexplorers, Tomasz Piejak and Wojciech Jaranowski from the advisory team for individual clients comment on the evolution of the position of tax authorities regarding settlement (in Poland) of profits from the sale of shares of Polish listed companies by foreign investors.

Link to the article: http://lexplorers.pl/zysk-ze-zbycia-akcji-polskich-spolek-gieldowych-opodatkowany-tylko-w-panstwie-rezydencji-zbywajacego/