A limited liability company may start its business activity even before being entered into the National Court Register. It is then considered as a company in organization. It does not yet have legal personality but may incur obligations on its own behalf. What are the rules of liability for such obligations in these circumstances?
An article by Marcin Borkowski, Ph.D., has been published as part of the Academy of Economic Law in today's edition of Dziennik Gazeta Prawna.
Starting from this year, selected taxpayers will be required to prepare and publish a report on the implementation of the tax strategy for 2020. The time limit for publishing this document expires on 31 December this year. Failure to comply with the above obligation will be punished with a sanction of up to PLN 250,000.
Notwithstanding the reporting obligation that applies to a selected group of taxpayers, the implementation of the Tax Policy minimizes the risk of penal fiscal liability of members of the management board and persons in charge of corporate finances. Moreover, the Tax Policy aranges in order taxpayer's procedures used previously, so as to ensure proper calculation of tax liabilities, and it introduces additional mechanisms enabling identification and assessment of tax risk in relation to planned business operations.
We recommend that you start taking measures aimed at proper securing of the process of calculating tax liabilities in order to be able to implement required procedures before the reporting obligations become effective. Therefore, we invite you to a webinar, during which we will discuss the new information obligations and answer your questions.
WEBINAR: Tax Strategy/Tax Policy – new information obligations | 2 February at 10.00 a.m.
E-mail registration is required: martyna.lipinska@gww.pl
Experts holding the meeting: Piotr Świstak, lawyer, Michał Taranowicz, attorney-at-law, Grzegorz Rozbrój, lawyer.
Taxpayers are still not sure how to settle medical services in terms of VAT purposes. Statutory regulations are not precise. Therefore, there are numerous disputes with the tax office. The latest example concerns preventive medical examinations of drivers. This service can be tax-exempt, but only if it is the employer who refers to the examination.
COMMENTARY by Małgorzata Militz, supervisor of the VAT proceedings team in Krzysztof Koślicki's article on Prawo.pl
Link to the whole article: https://www.prawo.pl/podatki/zwolnienie-z-vat-badan-profilaktycznych-i-uslug-medycznych,506139.html
