A composition of partners of a limited partnership may be subject to changes. It often happes as a result of one of the partners leaving the partnership and no new person coming in his or her place. How should settlements of the leaving partner with the partnership look like in such circumstances?
Marcin Borkowski, Ph.D., discusses this topic in today's issue of Dziennik Gazeta Prawna.
The article can be downloaded below.
An entry in the registration certificate or a certificate of technical inspection should not determine eligibility to tax benefits resulting from the recognition of a given vehicle as a truck or a passenger car. It relates to right to deduct VAT and settle full tax costs. This is confirmed by a recent judgment of the Voivodship Administrative Court in Kraków.
In determining a type of a given vehicle for tax purposes, it is crucial that it would meet a statutory definition.
We invite you to read an article by Mateusz Pietranek and Monika Lewińska from GWW tax advice team: https://www.prawo.pl/podatki/samochod-wielozadaniowy-osobowy-czy-ciezarowy-wpis-w-dowodzie-a,24451.html
The Act amending the Act on Counteracting Money Laundering and Terrorism Financing and some other acts was published in the Journal of Laws on 30 April 2021. The most important changes introduced by the amendment are presented in the material that can be downloaded below.
Taxpayers may lower rates applicable to respective fixed assets. Such changes can be made starting from the month in which these assets were entered into records or from the first month of each subsequent tax year. However, is it possible to reduce depreciation rates retrospectively? – comments Artur Bubrowiecki, a tax advisor from the income tax team.
Artur's article was published in today's issue of Prawo.pl:
https://www.prawo.pl/podatki/wsteczne-retrospektywne-obnizenie-stawek-amortyzacyjnych,508065.html
A member of the company's management board who was not granted discharge of his/her duties at the ordinary meeting of shareholders has the right to file a lawsuit to repeal a resolution on this matter. In what circumstances can the court consider such a lawsuit as grounded? This issue is explained by Marcin Borkowski, Ph.D., attorney-at-law at GWW.
An article of our expert was published in Dziennik Gazeta Prawna.
GWW supported the Union of Entrepreneurs and Employers (ZPP) in developing a position on the draft Family Foundation Act. Comments concerned:
The comments made can be read at: https://zpp.net.pl/wp-content/uploads/2021/04/26.04.2021-Stanowisko-ZPP-ws.-projektu-ustawy-o-fundacji-rodzinnej.pdf
The following lawyers from the private client advisory team were involved in the work: Aldona Leszczyńska-Mikulska, Tomasz Krzywański, Jan Wnorowski.
The Ministry of Finance does not exclude modifications to the key issue of the family foundation taxation model. It also seems to be initially in favor of business' demands regarding inheritance and donation tax rates.
Comment by Tomasz Krzywański from the GWW private client advisory team can be found in an article by Dziennik Gazeta Prawna.
https://www.gazetaprawna.pl/firma-i-prawo/artykuly/8154896,fundacja-rodzinna-zmiany-w-ustawie.html
The article can be downloaded below.
The Ministry of Finance is working on considerable changes in the submission of standard audit files (JPK). The schedule of these changes, however, is a problem – new rules are supposed to apply already to the month of April and there is still not a single trace of a corresponding regulation. In consequence, there will be absolutely no time to prepare for the changes. Experts also say that the planned reform, contrary to the Ministry's declarations, will complicate tax settlements even more.
Comment by Krzysztof Czekaj, tax advisor, in Krzysztof Koślicki's article on Prawo.pl: https://www.prawo.pl/podatki/jpk-i-rozliczenie-vat-za-kwiecien-2021-roku,508007.html
