Month: August 2020

Today's Dziennik Gazeta Prawna writes about judgments of the Supreme Administrative Court of 30 July this year issued in connection with the initiation of penal fiscal proceedings only with the aim of preventing time limitation of the tax liability.

Tax advisor and managing partner Andrzej Ladziński presents his opinion "It would be good to reverse the roles".

COMMENT

It is good that in the judgments of 30 July this year the Supreme Administrative Court challenged the suspension of the limitation period. It did so in quite obvious circumstances, showing instrumental actions of the tax administration. In this sense, these are not breakthrough judgments. However, they allow us to expect that in the future, in not so obvious cases, the courts will also question the suspension of the limitation period due to the initiation of fiscal penal proceedings before the end of tax proceedings. We could talk about a breakthrough if the court said that it is the authority's responsibility to prove that the initiation of fiscal penal proceedings was not instrumental and therefore the limitation period was suspended. It would be good if roles could be reserved this way, since we already know when and to what extent the tax administration initiates penal fiscal proceedings before final completion of the tax proceedings.

https://edgp.gazetaprawna.pl/e-wydanie/57345,17-sierpnia-2020/70963,Gazeta-Prawna.html/728821,Sady-pietnuja-naduzywanie-prawa-przez-skarbowke.html 

On 25 August, the Congress of Accountants and Financial Experts will be held (online), in which Marcin Kopczyk, our expert in VAT practice, tax disputes and e-taxes, will be a speaker. 

Marcin Kopczyk will discuss revolutionary changes in JPK_VAT file and present practical issues regarding the automated process of creating and verifying VAT returns.

The Congress is organized by the Polish Institute for Business Development. GWW became a professional partner of the event.

More information available at: http://pirbinstytut.pl/index.php/kongres-ksiegowych

We've been appreciated for our participation in #RatujBiznes Its aim was to provide legal support to small and medium-sized enterprises in filling in and submitting applications for support in connection with the effects caused by the coronavirus pandemic.

In these difficult times, we would like to thank the whole team for their time and work for this important undertaking. We are glad that our commitment has been noticed by the Office of the Ombudsman for SME.

We are proud to share with you the information that Przemysław Fudala will soon be able to use the title of a barrister. Przemysław needed a lot of patience since he waited for the result of his exam until yesterday. Congratulations! 🎉

And with this, we are ending the season of barrister and attorney-at-law exams. All GWW trainees who took their exams this year passed them successfully. 100% effectiveness, well done!

On 31 July, the Ministry of Finance published the proposed amendments to the CIT Act introducing the so-called “Estonian CIT”.

The key implications of the proposed changes are discussed in the GWW Tax Alert: ALERT Estonian CIT

For more on the proposed amendments, including the Ministry of Finance comments, go to: https://www.gov.pl/web/kas/estonski-cit-w-prekonsultacjach (Polish).

Starting from 1 October, the tax office will be able to impose a fine of PLN 500 for each error in the new JPK _VAT file. It will apply to “deliberate and persistent actions” – assures the Ministry of Finance.

COMMENTARY by Zdzisław Modzelewski, tax advisor and VAT internship supervisor at GWW

– Unfortunately, the regulation on imposing financial penalties provides heads of tax offices with a lot of discretion. It is still not known what should be understood by “an error preventing verification of correctness of a transaction”. Only the practice will show whether, for example, errors in GTU codes will be punished, which in fact are not relevant for correct VAT settlements.

– The only new element in the Ministry's response relates to the linking of fines for errors in JPK_VAT with “deliberateness and persistence” of taxpayer's actions. This however does not result from regulations of the VAT Act, which allow punishing a businessperson already for a first error– explains Zdzisław Modzelewski.

The article entitled Kary za błędy w JPK na niejasnych zasadach (Unclear rules of fines for errors in JPK) provided with the commentary by our expert was published in today's issue of Rzeczpospolita. Download the material below.

The shareholders are entitled to share in the profit earned by a limited liability company. To do so, they need to adopt a resolution on distributing the profit among themselves. What other conditions should be met for dividend payment to be made according to regulations?

In today’s article in Dziennik Gazeta Prawna, Dr. Marcin Borkowski explains how dividends can be paid out to company shareholders.

The Ministry of Digital Affairs has published draft electronic communication law (ECL). Before its announcement, TELKO.in organised a debate based on preliminary consultations held in the spring. Although strongly rooted in the good old telecommunication law, the ECL will be the greatest change of regulations that the telecom market has seen in a decade.

The debate brought together members of the state administration and business representatives who expressed their expectations and concerns. Among the participants was Wojciech Krupa, GWW’s expert in telecommunication law.

Conclusions from the debate and experts’ comments are available on Telco.in’s website at: https://www.telko.in/ile-ewolucji-ile-rewolucji-w-pke,0  

Revoking a power of attorney (PoA), straightforward as it may appear, could cause its mandator to lose sleep when he or she no longer wants to be represented by a given attorney but does not know how this should be communicated. Such concerns are frequent among those mandators who have given powers of representation to a family member. When and how can a PoA be revoked? Should the attorney be notified? 

An article by Tomasz Krzywański and Olga Sulewska from the private client team is available on the website Prawo.pl: https://www.prawo.pl/podatki/odwolanie-pelnomocnictwa-opinia-gww-tomasz-krzywanski-olga,502046.html