Currently, many companies equip their offices with alcohol (spirit) for disinfection. This is primarily due to non-availability of other decontamination agents. Can taxpayers charge such expenses as tax deductible costs?
Article by Monika Lewińska, a VAT specialist, is now available on Lexplorers.
http://lexplorers.pl/alkohol-dezynfekcji-kosztem-uzyskania-przychodu/
Exceptional circumstances that we are now facing due to the SARS-CoV-2 epidemic result in a multitude of new legislative solutions. Among them, there are tax solutions addressed to those entrepreneurs who have decided to fight the epidemic by donating various types of measures to hold it back, including personal protective equipment – a basic weapon in the fight against disease.
Olga Sulewska from the GWW tax team writes about the zero VAT rate for entities providing personal protective equipment on Lexplorers portal.
In today's issue of Dziennik Gazeta Prawna we will find the results of the 14th Ranking of Tax Companies and Advisors. GWW's tax practice, owing to last year's achievements, won in the category of tax disputes. Our experts in VAT and local taxes were awarded the title of Top Tax Advisors in 2019.
TOP TAX ADVISORS
1st place ex aequo in the VAT category was awarded to Małgosia Militz
In the justification of the decision, we can read:
Małgorzata Militz represented taxpayers in the Budimex case, which ended with a judgment of the CJEU, followed by a judgment of the Supreme Administrative Court. The judgment of the CJEU was crucial for the construction industry. It also influenced the shape of the jurisprudence of Polish administrative courts. This was not her only success in proceedings before the courts, Małgorzata Militz also won several other litigation regarding VAT, such as abuse of law in VAT issues and the application of a criminal judgment in a tax case, clearing the path for other taxpayers.
Kamil Szczęsny won the 3rd place ex aequo in the category of local taxes (another year in a row on the podium)
THE LARGEST TAX ADVISORY COMPANIES
In the ranking of the largest tax advisory companies of 2019, GWW took 8th place in the category.
THE BEST TAX ADVISORY COMPANIES
GWW won the title of the best tax advisory company ex aequo in the category of tax disputes.
Justification for the decision along with a description of selected achievements:
GWW law firm represented taxpayers in a famous winning case before the CJEU in the Budimex case (C-224/18). Let us remind that the question referred for a preliminary ruling concerned the determination of the time when the construction service was carried out, relevant to the determination of the moment when the tax obligation arose in terms of VAT. From 1 January 2014, tax authorities and courts were of the opinion that the moment of completion of such a service was the moment of actual performance of the activity, regardless of when – according to the contract – works were taken over. The CJEU changed this approach. It questioned the position of the tax authorities and courts, which marked a breakthrough for the construction industry. The Court specified criteria that should be taken into account when determining the date of “completion” of a construction service. The Supreme Administrative Court also complied with these guidelines (file reference number I FSK 65/17), deciding that in the situation which was the subject of the dispute, the date of “completion” for VAT purposes was a later date than the actual date of the service performance.
GWW also represented a taxpayer in a case in which the Supreme Administrative Court adopted a resolution (file reference number II FPS 1/19). In practice, the Company was represented by four representatives: Andrzej Ladziński from GWW, Tomasz Siennicki from KNDP, Grzegorz Flisiak from Głuchowski, Siemiątkowski, Zwara law office, and Aleksandra Kosmol – Marchelek from Modrzejewski i Wspólnicy law office. The Supreme Administrative Court decided in the resolution that the limitation begins to run at the end of the year and therefore declaration of bankruptcy did not interrupt the running of the limitation period. The Supreme Administrative Court fully shared the argument of Andrzej Ladziński, a GWW tax advisor and partner, that contrary to the previous views of the doctrine, it can be concluded from Article 12 (1) of the Tax Code that the limitation period begins to run at the end of the year. A later judgment of the Supreme Administrative Court meant significant tax benefits for the Company .
Another landmark case led by GWW advisors was the case relating to refusal of the right to deduct input tax on the purchase of trademark rights, on grounds of the VAT abuse clause. The Supreme Administrative Court stated that VAT abuse can only be considered, when the tax benefit is obtained in VAT. The GWW tax team also won in many other cases before administrative courts.
https://prawo.gazetaprawna.pl/artykuly/1464073,najlepsze-firmy-w-2019-r.html
Along with the announcement of the so-called Anti-Crisis Shield, the government presented proposed changes that are supposed to relieve entrepreneurs.
All changes adopted are to be included in a special act, which will go to the Sejm this Thursday. The amendment is supposed to enter into force on the day following its publication in the Journal of Laws.
A summary of the tax changes that have been proposed can be found in today's tax alert.
The alert updated on 28 March 2020 is available here.
During today's press conference, the President and the Prime Minister presented main assumptions of the shielding package to protect entrepreneurs against negative effects of the crisis. The package is called the anti-crisis shield. Draft amendments to laws are to be ready by the end of this week. The government estimates the value of the package at PLN 212 billion.
The so-called anti-crisis shield has been divided into 5 pillars:
GWW remains at your disposal in terms of legal support aimed at minimizing the negative impact of COVID-19 coronavirus on business operations.
In anticipation of the “shielding package for entrepreneurs” announced by the Minister of Development J. Emilewicz, we are analyzing applicable legal regulations for our clients and advise them on solutions aimed primarily at ensuring safe and lawful business operations and reducing financial losses.
In this regard, we would like to invite you to a free webinar on 19.03.2020 at 11:00 am.
Taking into account new regulations and guidelines issued by the authorities on an ongoing basis, we will present the possibilities of remedial actions in the following areas:
Registrations: rzeszow@gww.pl
Attention! You may register by 18 March until 5 pm.
We wish to inform that in connection with the threat of SARS-CoV-2 coronavirus causing infection or contagious disease COVID-19, taking care of safety of our clients and colleagues and their families, as well as following recommendations of public authorities, we have introduced the following changes in the functioning of the offices:
At the same time, please be ensured that our lawyers are available to you by means of distance communication to the same extent as previously.
We also encourage you to contact us in legal matters related to the coronavirus threat and to observe and follow the recommendations of the Chief Sanitary Inspector.
We trust that the measures we have introduced will enable limiting consequences of the epidemic and the legal support we provide will allow you to minimize impact thereof on your business.
We hope for your understanding of the changes we have made.
In the current edition of the Chambers Europe Ranking, GWW was singled out as a “recommended firm” in areas:
The title of “recommended lawyer” was awarded to:
