Month: February 2021

On 24 February this year, the Constitutional Tribunal issued a judgment (file reference No. SK 39/19) in which it decided on the issue of taxation of real estate belonging to persons running business activity. The verbal justification of the judgment shows that businesses cannot be charged with a higher tax rate just because they own real estate, even though it is not used for their business activity.

Details are available here: http://newsletter.gww.pl/alert/Opodatkowanie-nieruchomosci-przedsiebiorcow-wyrok-TK.pdf

Appointment of a given person to the management board of a limited liability company means establishing an organizational relationship with such person. Owing to this, a member of the management board can, for example, represent the company. However, what are the consequences of concluding additional contracts with such a person?

A limited liability company and a member of the management board – apart from the appointment – may decide to conclude an additional contract. An obligation relationship is thereby established. Legal regulations leave the possibility of choosing terms, on which a given person will provide services to the company. Attention to this issue was drawn in the judgment of the Court of Appeal in Białystok of 6 December 2018 (file reference number I ACa 637/18). As was emphasized, the management of the company can be exercises on the basis of, for example, a management contract, contract of mandate, employment relationship or only on the basis of an organizational relationship (i.e. appointment to the management board).

An article by Marcin Borkowski, Ph.D. in Dziennik Gazeta Prawna.

A public procurement procedure ends with conclusion of a public procurement contract or is declared invalid. Prerequisites for invalidation of the procedure with values ​​equal to or in excess of the EU thresholds are discussed in the link below.

The latest article by Marta Lipińska is now available on Lexplorers.pl: http://lexplorers.pl/uniewaznienie-postepowania-w-sprawie-zamowienia-publicznego/

We have started recruiting for a position of an assistant to the administration team in Warsaw .

Requirement – at least 2 years of experience in a similar position in a law firm. 

Job offer is available here: https://www.pracuj.pl/praca/asystentka-asystent-w-kancelarii-prawnej-pracownik-administracji-i-sekretariatu-warszawa,oferta,1000772215 

We are pleased to announce that we have been ranked in Media Law International 2021 (Tier 2) – a Specialist Guide to the Global Leaders in Media Law Practice. This is 6th year in the row that we are ranked in Media Law International ranking.

Among individually named lawyers, we will find:

• Wojciech Krupa, lawyer, of counsel
• Wacław Knopkiewicz, attorney-at-law, GWW partner
• Michał Sękowski, attorney-at-law, GWW partner.

Media Law International is the specialist guide to the world’s leading firms for media law. An annual publication provides comprehensive coverage of law firms and practitioners with media law expertise, across 56 jurisdictions around the world.

MLI guide is available online: http://www.medialawinternational.com/poland.html 

The Ministry of Finance is announcing that the deadline for submitting CIT-8 will be postponed. Instead of the end of March, companies will have time until 30 June 2021. At the same time, however, the deadline for submitting the MDR-3 form relating to tax schemes should also be extended.

The article by Anety Skowron and Jacek Olczyk can be found today at Prawo.pl.

https://www.prawo.pl/podatki/termin-na-zlozenie-cit-8-i-raportowania-schematow-podatkowych,506589.html 

We are looking for lawyers and attorneys-at-law with at least 4 years of experience to join our corporate law and capital markets team.

Scope of duties:

• providing services to clients in the field of corporate matters, including corporate disputes, as well as in capital transactions, also in relation to public companies
• development of corporate and transaction documents, opinions and letters
• participation in negotiations

More information available at: https://www.pracuj.pl/praca/radca-prawny-adwokat-do-zespolu-prawa-korporacyjnego-rynkow-kapitalowych-warszawa,oferta,1000742149?s=165d5a68

There are only a few days left for changing the form of taxation and choosing a flat rate – paid on revenues. This year, there is a new, higher than before, revenue limit that enables PIT settlement in this way. Almost everyone can choose the flat-rate taxation. However, keeping the taxation on general rules will in many cases be more profitable.

Experts from the tax advisory team dealing with income taxes, lawyers Aneta Skowron and Jacek Olczyk, comment on this issue in today's tax topic of the day on Prawo.pl.

In the case of which professions will the flat-rate taxation be the best solution now ? Who can apply it? For whom can this form of taxation be particularly profitable now and when is it better to keep the general rules of taxation? We invite you to read an article by Krzysztof Koślicki: https://www.prawo.pl/podatki/ryczalt-od-przychodow-wybor-formy-opodatkowania-w-2021-roku,506541.html

 

In the era of the pandemic, many companies decide to cover the costs of COVID-19 infection or antigens tests for their employees and associates. In order to charge such expenses to tax-deductible costs, several conditions must be met. What should attention be paid to? These issues are commented on by Mateusz Pietranek and Aneta Skowron from the GWW income tax team in an article published on the Prawo.pl website.

The whole text is available at: https://www.prawo.pl/podatki/testy-na-covid-19-i-przeciwciala-jako-koszt-uzyskania-przychodow,506381.html 

Starting from 2021, some taxpayers will be required to prepare and publish reports on the implementation of their tax strategy for 2020. The deadline for publication of such a document elapses on 31 December this year. In the event of failure to comply with this obligation, taxpayers may be subject to a fine of even up to PLN 250,000.

During the Biznes na Czasie Conference − Tax Policy − new obligations in 2021 we will discuss the following issues :
✔ The latest trends in activities of tax authorities
✔ Amendment to the provisions of the Corporate Income Tax Act – new obligations for taxpayers
✔ Time limits – first obligations in 2021
✔ Tax Strategy – what exactly should be published?
✔ Consequences of failure to comply with the new obligations
✔ Tax Policy – a basic instrument for managing the area of ​​tax settlements
✔ Penal-fiscal liability versus the application of the Tax Policy

 

DATE:
18 February at 1:00 p.m.

LINK TO ONLINE TRANSMISSION:
https://www.youtube.com/watch?v=yKurdmt8edU&feature=youtu.be&ab_channel=G2AArena 

The discussions will be chaired by experts from the GWW tax advisory team: Piotr Świstak, lawyer, Michał Taranowicz, Grzegorz Rozbrój, attoneys-at-law

The event is organized by G2A Arena.