Month: January 2020

From January 2020, invoices can be issued only to receipts provided with tax identification numbers. However, the regulations are imprecise. Doubts relate to, among other issues, to sales up to PLN 450. Some sellers believe that such a receipt is a simplified invoice and refuses to issue a regular invoice on the basis thereof.

Today's article “A receipt with tax identification number will not always replace an invoice”" with a commentary by Zdzisław Modzelewski, a VAT expert and a GWW partner, is available at Prawo.pl.

The fate of several thousand taxpayers, called victims of the residency relief, will be decided in a few days before the Supreme Administrative Court. According to experts, they were trapped in a trap set by the state for citizens. The judgment may also be crucial for other taxpayers.

In essence, the Supreme Administrative Court will decide whether the violation of constitutional principles suffered by the victims of the relief constitutes the basis for declaring invalidity of tax assessment decisions requiring taxpayers to pay an unduly determined tax.

As the representative of the victims of the residency relief, Kamil Szczęsny, pointed out, the Supreme Administrative Court may comment on how administrative courts should take into account the order referred to in Article 8 paragraph 2 of the Constitution, i.e. decide independently, taking into account the provisions of the Constitution. This, in turn, would mean that the significance of these judgments would be much greater and would not only include the victims of the residency relief, but also tens of thousands of other taxpayers.

The judgment will be announced on January 23 this year, at. 14:30.

An article related to this issue can be read at Prawo.pl: https://www.prawo.pl/podatki/ulga-meldunkowa-dla-ulgowiczow-bedzie-przedmiotem-wyroku-nsa,497258.html

Rules for settling passenger car lease agreements changed last year. A possibility of considering full lease installment expenses as tax deductible expenses was limited. The regulations set limits on the value of vehicles, which give the possibility to charge part of the lease installment to costs – in the proportion of the limit to the value of the vehicle.

The change mainly affected entrepreneurs who concluded after 31 December 2018 lease agreements relating to passenger cars with a value exceeding PLN 150 thousand and PLN 225 thousand in the case of electric cars. They cannot recognize the full amount of lease installments as tax deductible expenses.

The whole article by Piotr Świstak, a lawyer, is available on Prawo.pl website: https://www.prawo.pl/podatki/aneks-umowy-leasingu-nie-pozwoli-na-korzystne-rozliczanie-rat,497158.html 

At the end of last year, at the request of the Head of the National Tax Administration, the Council for the Prevention of Tax Avoidance issued three precedent opinions on the application of the general clause against tax avoidance. The most interesting thing about them is a statement that the clause can be used when all activities were carried out by the taxpayer before it entered into force. According to experts, the opinion of the Council is incorrect.

Andrzej Ladziński's commentary can be found in today's issue of Dziennik Gazeta Prawna.
https://gospodarka.dziennik.pl/news/artykuly/6420528,eksperci-fiskus-podatki.html 

Continuation of the great scandal. Andrzej Ladziński, tax advisor, co-author of the Report on Instrumental Initiation of Treasury Criminal Proceedings (https://gww.pl/pl/aktualnosci/raport-instrumentalne-wszczynanie-postepowan-karny/) was invited as an expert to the “Państwo w Państwie” program on Polsat TV.

The program was devoted to the case of a businessman who was treated like a dangerous bandit just to suspend the limitation period for tax liability by presenting him with criminal tax charges.

The authors of the program also call for support of the civic legislative initiative, which aims at repealing Article 70 paragraph 6 item 1 of the Tax Code. We wholeheartedly support this appeal and the initiative itself.

https://www.polsatnews.pl/wideo-program/panstwo-w-panstwie-biznesmen-potraktowany-jak-bandyta_6763164/

In today's program "Winien i ma” of the Third Program of Polish Radio we will hear the comment by Zdzisław Modzelewski, tax advisor, on tax changes that came into force on January 1 this year. Placing a tax identification number NIP on a cash receipt, White List, online cash registers are some of these changes.

The program can be heard at: https://www.polskieradio.pl/9,Trojka/6253,Winien-i-ma 

Not only failure to submit explanations, but also insufficient submission thereof may be punishable by an administrative penalty. A taxpayer who believes that the penalty has been imposed after the expiry of the limitation period may possibly not pay it and defend their views in separate proceedings. This is confirmed by a recent judgment of the Supreme Administrative Court. Commentary by Kamil Szczęsny, lawyer, court representative of the company concerned can be read in today's article at Prawo.pl: https://www.prawo.pl/podatki/kary-porzadkowe-po-uplywie-terminu-przedawnienia-zobowiazania,496979.html

When establishing a limited liability company (sp. z o.o.), shareholders are obliged make contributions to cover its share capital. The contributions can be made in cash or in kind, for instance immovables or movables. However, are the shareholders entitled to withdraw such contributions made?

Today's article by Marcin Borkowski, Ph.D., attorney-at-law, of counsel at GWW can be found in Dziennik Gazeta Prawna.

A PDF scan can be downloaded here.