According to the tax administration, a note on the obligatory split payment mechanism (SPM) may be included in an invoice even if a given transaction is not mandatorily subject to the SPM. The recipient of such a document does not need to split the payment.
Commentary by VAT expert Zdzisław Modzelewski on an interpretation offered by a National Revenue Administration official on 27 July 2020.
New regulations contained in Shield 4.0 are intended to help businesses in need due to the effects of the pandemic, however it happens that the regulations are contradictory. This applies to a change in the zero VAT rate for Intra-Community Supplies of goods (ICS), which Zdzisław Modzelewski, a VAT expert, comments in his article.
Link to the article with expert's comment: https://domcechowy.pl/informacja-podatkowa-vii-2020/
The situation of a Silesian company suspected of a VAT carousel was described by Business Insider. The company has been successfully operating on the market for over 20 years and in the last 10 years, it has been audited for VAT purposes more than 120 times. The pandemic decreased its turnover by 98% and due to its "history", the company did not receive a subsidy from the Polish Development Fund.
COMMENTARY by an expert in the field of VAT proceedings, Małgorzata Militz, on the length of audits carried out by tax offices.
An article with our expert's commentary was published on the Business Insider portal: https://businessinsider.com.pl/firmy/podatki/marketing-sp-j-podejrzenie-karuzeli-vat-problemy-z-fiskusem-i-pandemia/yy1hzex
General contractors look for savings and transfer costs related to the construction to subcontractors. Sometimes these are even the costs of third-party liability insurance. Formally, it is permissible, but under condition that the premium is transparently divided and the participation covers only the share proportional to the value of works of a given subcontractor. In the case of “overparticipation”, subcontractors can oppose such a division and even fight for the reimbursement of overpayments made.
An article by Jacek Olma is available on the website Prawo.pl:
https://www.prawo.pl/biznes/nadpartycypacja-w-kosztach-ubezpieczenia-jak-odzyskac-nadplate,501727.html
We already know most of the results of the attorney-at-law and barrister examinations taken by our lawyers. We are proud to announce that our talented lawyers completed their internships with positive results. Marta Lipińska and Agnieszka Rzeszut will soon be able to use the title of an attorney-at-law, and Aneta Skowron will obtain the title of a barrister.
Congratulations and we wish you further successes.
The National Council of Tax Advisors joined one of the proceedings concerning the abuse of fiscal penal proceedings, by submitting an opinion of the so-called friend of the court (amicus curiae). The self-government took the side of the taxpayer, pointing out in its letter to almost 600 court judgments from the last three years concerning cases in which fiscal penal proceedings were treated instrumentally (report on the abuse of fiscal penal proceedings available at: https://gww.pl/pl/publikacje/raport-instrumentalne-wszczynanie-postepowan-kar-2/).
COMMENTARY BY ANDRZEJ LADZIŃSKI, member of the Legal Committee for Cooperation with State Bodies of the National Chamber of Tax Advisors
"By submitting the amicus curiae opinion, we wanted to support the views of the Voivodship Administrative Court in Wrocław and shed light on the matter. Instrumental initiation of fiscal penal proceedings at the end of the tax limitation period is not a single phenomenon, but rather an excessively used one. This is confirmed by our observations conducted for several years. We would like to draw attention that the court should examine legitimacy of initiating such proceedings. And it is the tax authority, not the taxpayer, who should prove that the initiation of fiscal penal proceedings was justified. It should prove that there was a real suspicion that a crime had been committed and the actions taken aimed at identifying the perpetrator, finding witnesses and evidence of such an act, etc. We believe that a future judgment in this case will become an important precedent in adjudication and will contribute to the elimination of these reprehensible practices of the tax authorities."
We are looking for an experienced person for the position of a legal assistant for the GWW office in Warsaw. A person employed in this position would support the GWW advisory team for individual clients.
Our expectations:
Job advertisement with the possibility of applying: https://www.pracuj.pl/praca/asystentka-prawna-asystent-prawny-warszawa,oferta,1000340872
More information about the work of the advisory team for individual clients: https://gww.pl/pl/praktyki/klienci-indywidualni/, https://gww.pl/pl/praktyki/firmy-rodzinne-i-planowanie-sukcesji/
Recent successes of the team: https://gww.pl/pl/aktualnosci/chambers-high-net-worth-ranking-2020/
We are recruiting for our office in Poznań:
We encourage you to read the job offers and to apply.
We can now officially boast that we have won a public tender organized by PKP Polskie Linie Kolejowe S.A.
The public procurement team of GWW was chosen as the provider of legal services for the Lesser Poland Region Investment Realization Center of the Polish State Railways (PKP PLK) and the Silesian Region Investment Realization Center. The contracts were concluded for a period of 36 months, and their net value is: PLN 4,158,000 in the case of the Lesser Poland Region and PLN 756,000 in the case of the Silesian Region.
On 1 July 2020, the long-awaited amendments to the Code of Civil Procedure in the field of specialized judiciary in matters cases to intellectual property rights entered into force. This is related to the implementation into the Polish legal system of Directive 2004/48/EC of the European Parliament and of the Council on the enforcement of intellectual property rights and ensuring judicial protection of these rights within a uniform and specialized judicial system. As a consequence, specialized courts were created and new legal tools introduced to enable more efficient proceedings in cases of this type.
Agata Typek, attorney-at-law, discusses this small revolution in regulations at Lexplorers.pl.
http://lexplorers.pl/nowe-wyspecjalizowane-sady-czyli-sady-wlasnosci-intelektualnej/
