The process of submitting applications for the financing for Micro-companies and SMEs under Shield 2.0 of the Polish Development Fund has started.
Basic requirements for obtaining subsidies by Micro-companies are presented in the material below, the file contains information in Polish and English.
The process of submitting applications for the financing for Micro-companies and SMEs under Shield 2.0 of the Polish Development Fund has started.
Basic requirements for obtaining subsidies by Micro-companies are presented in the material below, the file contains information in Polish and English.
On 12 January this year, a draft Family Foundation Act was entered into the list of legislative and program works of the Council of Ministers. Official assumptions specifying how this new legal person is supposed to function were published along with the entry made. The information concerns, inter alia:
According to the announcements, this draft is to be adopted by the Council of Ministers in the second quarter of 2021 and should enter into force at the beginning of 2022.
Regulations of the Act should soon be directed to public consultations, which will certainly be looked at by the GWW individual client advisory team us. If you have any questions, please contact the practice supervisor: Aldona Leszczyńska-Mikulska: Aldona.Leszczynska-Mikulska@gww.pl
It is planned to introduce a new structure into the Polish legal system by mid-2021 – a robotization allowance, which will apply to PIT and CIT payers. Taxpayers will be able to take advantage of a preferential tax rate if they conduct industrial (production) activities.
Who will be able to benefit from the robotization tax relief and what tax advantages will it bring to companies?
The article by Mariusz Tkaczyk, supervisor of the income tax practice, and Olga Sulewska.
https://www.prawo.pl/podatki/ulgi-na-nowe-technologie-i-robotyzacje-opinia-gww,505823.html
Another new experience! This time we will pay a (virtual) visit to the Landscape Architecture Association, where on 26 January we will have a webinar on: Building law and technical and building regulations in the practice of a landscape architect.
The following persons will speak at the webinar:
More information about the training: https://sak.org.pl/webinarium-sak-prawo-budowlane-i-przepisy-techniczno-budowlane-w-praktyce-architekta-krajobrazu/
In the January issue of Przegląd Podatkowy, Angelika Dahms from the GWW VAT proceedings team published an article in which she outlines basic elements of the sugar fee with focus on practical aspects of the new regulations, interpretation doubts, as well as recording and reporting issues. The material also contains tips for businesses that will help them to properly comply with obligations imposed on them.
Link to the article: https://gww.pl/media/publications/pdfs/Op%C5%82ata-cukrowa-s%C5%82odko-nie-b%C4%99dzie-pp-01.2021-A.Dahms.pdf
The phenomenon of instrumental initiation of fiscal penal proceedings is a long and applied on a large-scale practice of tax authorities. This is confirmed not only by information collected through access to public information, the doctrine or votes from legal representatives, but also more and more often – by decisions of administrative courts.
Joanna Waśko, attorney from the GWW criminal law team, writes about the practice of instrumental initiation of fiscal penal proceedings and consequences of the widespread awareness of this phenomenon among judges issuing decisions in tax cases in administrative courts in the January issue of Przegląd Podatkowy magazine.
Link to the article: https://gww.pl/media/publications/pdfs/pp_2021_01_046-J.Wasko.pdf
From January 2021, a retail sales tax is applicable in Poland. The Ministry of Finance did not want to wait with collection thereof until the judgment of the Court of Justice of the EU. If the new tax proves to be in conflict with EU law, companies will be able to apply for a refund of the amounts paid with interest. There will also be a possibility to claim compensation for damage suffered.
COMMENTARY by Angelika Dahms, lawyer at GWW
Our expert points out that the CJEU judgment is to resolve the dispute between Poland and the European Commission in the field of assessing compliance of the new levy with the common market. Commission's doubts related mainly to the granting of a non-acceptable advantage to "under-taxed" small companies, which, in the Commission's opinion, constitutes State aid. The EU Court, declaring invalidity of the Commission's decision, specified in the justification that the granting of a selective advantage, and thus the granting of state aid to companies with lower revenues, did not take place.
However, according to the advocate general of the CJEU, Juliane Kokott, the retail sales tax introduced in Poland does not infringe EU law in the field of state aid. The advocate general suggested that the Court should dismiss the Commission's appeals and uphold the judgments of the EU Court.
– When analyzing the opinion of the Advocate General, we may assume that the CJEU will agree with the opinion issued, emphasizes Angelika Dahms. In her opinion, Poland has not decided to postpone the application of the Act on Retail Sales Tax, probably hoping for the CJEU judgment before the end of 2020. The CJEU's calendar of hearings does not, however, provide for a judgment in this case, at least until 21 January 2021. Thus, there is no certainty that the judgment will be issued before 25 February, which is the tax payment date.
All we can do is to assume that a regulation of the Minister of Finance on abandoning the collection of the new nex be issued in this case. This would allow avoiding a conflict, if any, of Polish regulations with EU law – points out the expert.
The whole article is available in today's topic of the day at Prawo.pl:
https://www.prawo.pl/podatki/wprowadzenie-podatku-handlowego-od-sprzedazy-detalicznej-a-wyrok,505673.html
