There are less than two weeks left to the Congress of Conditions of Contracts in Construction Industry, during which our expert on public procurement and infrastructural projects, Marta Lipińska, will elaborate on the application of Clause 13 of the Model Conditions of Contracts in the Polish public procurement system.
The event will take place on 10 May and will be broadcast live.
More information available on: https://konferencje.mustreadmedia.pl/kongres-fidic/
Initiation of a tax audit is something that in the vast majority of cases gives taxpayers a headache. Arrival of tax office employees to a company is often associated with the need to reorganize work of at least the financial and accounting department.
An article by Krzysztof Czekaj, tax advisor, on the initiation of a tax audit can be read on Prawo.pl: https://www.prawo.pl/podatki/wszczynanie-kontroli-podatkowej-opinia-krzysztof-czekaj-gww,507952.html
On April 22 this year, Commission Delegated Regulation (EU) 2021/654 of 18 December 2020 supplementing Directive (EU) 2018/1972 of the European Parliament and of the Council by setting a single maximum Union-wide mobile voice termination rate and a single maximum Union-wide fixed voice termination rate (hereinafter referred to as the "Delegated Regulation") was published in the Official Journal of the European Union.
Today's article by Wojciech Krupa from the telecommunications law team can be read in TELKO.in: https://www.telko.in/nowa-wysokosc-stawek-ftr-oraz-mtr-aspekty-praktyczne-2
The Ministry of Finance announces from time to time that there are fewer tax audits, however with the tools used by tax offices, they are more accurate. Still, it turns out that auditors often act in breach of the provisions of the Tax Ordinance, grossly violating taxpayers' rights.
Comment by the tax advisor Krzysztof Czekaj in an article on Prawo.pl: https://www.prawo.pl/podatki/kontrole-podatkowe-i-lamanie-procedur-przez-organy-podatkowe,507925.html
The admissibility of partial termination of a construction work contract concluded pursuant to the public procurement law may be considered in several aspects. The scope of the contract may be reduced by means of an amending annex, agreement of the parties, settlement or partial withdrawal from it. What are in these circumstances the rights of awarding entities in this respect and what risks may arise from adopting a given procedure?
An article by Marta Lipińska, attorney-at-law in the GWW team of public procurement and infrastructure projects, can be read in the Prawo Budowlane quarterly.
As a rule, voting at the meeting of shareholders of a limited liability company is open. However, in some cases, including related to the so-called personal matters, a secret voting is required. What might be the consequences of breaking this rule?
Marcin Borkowski, Ph.D., attorney-at-law at GWW, answers this question in today's article in Dziennik Gazeta Prawna.
The article can be downloaded from the following link: https://www.gazetaprawna.pl/firma-i-prawo/artykuly/8150124,spolka-z-oo-zgromadzenie-wspolnikow-glosowanie-tajne.html
Consultations on the draft Family Foundation Act ended last week. The name of the new institution raises a lot of emotions.
COMMENT by Tomasz Krzywański from the GWW private client advisory team.
The name "family foundation" defines the nature of the newly created entity too narrowly. After all, among beneficiaries of the foundation there will be not only members of one family, but also company officers or public benefit organizations. It is also possible to imagine a situation when the founder sets up a foundation only for himself as the beneficiary. Foreign practice shows that these are not rare cases.
Therefore, he postulates using the name "private foundation", which at the same time better emphasizes the difference from the public purpose foundation. Such a distinction, he claims, into public and private foundations exists, for example, in Belgium, the Netherlands, Austria and Liechtenstein. The expert notes that, however, he is cautious about the idea of the Ministry of Justice to define the new entity as a "fund". – Linguistically, the fund means the common property of participants gathered in one place in order to collectively manage it – he explains.
During yesterday's meeting of the deputy head of the Ministry of Development, Labor and Technology Marek Niedużak with journalists, the issue of postulates about enabling foundations to conduct business activity was also raised. – We propose allowing the running of business activity to the extent that it serves the implementation of statutory objectives. A similar solution is already in place in the Act on Foundations of 1984 – says Mr. Krzywański.
He argues that the prohibition to run business activity in the current shape now may significantly impede operations of smaller family foundations, whose property, instead of shares in commercial companies, will be other assets, e.g. real estate or an enterprise or its organized part (in the case of sole proprietorships).
The comment was published in an article by Sonia Sobczyk-Grygiel in Dzienik Gazeta Prawna
The whole article can be downloaded here.
It is crucial to determine whether we are still Polish tax residents and only then to analyze the possibility of obtaining residence in other countries. Othwerise, there is a possibility that two countries will recognize us as a resident at the same time and will demand tax – says Tomasz Krzywański, lawyer in the GWW private client advisory team.
Interview with Tomasz Krzywański devoted to problems that arise when settling foreign income is available on Prawo.pl: https://www.prawo.pl/podatki/rozliczanie-dochodow-zagranicznych-i-ustalanie-rezydencji,507721.html
Can courts control whether the tax office has instituted criminal fiscal proceedings solely to prevent time limitation of a tax liability and therefore give itself more time to complete the tax proceedings?
This question is supposed to be answered on 17 May this year by the Supreme Administrative Court. A corresponding request was submitted in December 2020 by the spokesman of small and medium-sized enterprises.
Comment by Andrzej Ladziński, the originator and co-author of the report "Instrumental initiation of criminal fiscal proceedings during audit and tax proceedings", a partner of the GWW law firm, was published in today's issue of Dziennik Gazeta Prawna: https://podatki.gazetaprawna.pl/artykuly/8146506,wstrzymywanie-podatkowego-przedawnienia-kiedy-uchwala-nsa.html
Important information for:
Justifications to the judgments of the Supreme Administrative Court known to us show that the judgment of the Constitutional Tribunal of 24 February this year on taxation of real estate owned by businesspersons (file reference No. SK 39/19) applies not only to natural persons.
Therefore, businesspersons who, on the basis of tax returns, have so far paid the highest tax rates on real estate that is not actually used for business activities, should consider taking steps aimed at significant reduction of the tax rate.
The information should in particular be of interest to those businesses who have parking spaces located in a residential building. They can reduce the amount of the real estate tax by several zlotys for each m2 of space.
It is worth adding that the judgment of the Constitutional Tribunal may be the basis for reducing the tax paid also in relation to facilities such as hotels or guesthouses, due to the inability to use them for business purposes as a result of the restrictions introduced in connection with the SARS-CoV epidemic- 2.
We invite you to a free video call with our real estate tax specialists :
Tomasz Nowak, Ph.D. (tomasz.nowak@gww.pl) and Kamil Szczęsny, lawyer (kamil.szczesny@gww.pl).
