In the current issue of the Kazus Podatkowy magazine, Angelika Dahms discusses the issue of adjustment of reverse charge settlements for 2017-2019 based on the CJEU judgment of 18 March 2021 (reference number C 895/19).
The article is available in a paper version of the magazine or by paid access at: https://kazuspodatkowy.pl/czasopisma/4792-kazus-podatkowy-3-20-2021#content-box
During the Olympic Games in Tokyo, Poles managed to win a total of 14 medals: four gold, five silver and the same number of bronze medals. The winners will now have to share their prizes with the tax office – not all benefits are tax-free.
Doubts concern, inter alia, tax consequences of medals and cash prizes received by the winners. Bonuses are paid mainly by the Polish Olympic Committee (POC). However, some athletes also receive Olympic pensions and often prizes funded by private sponsors and municipalities in which they live.
More in today's article by Aneta Skowron on Prawo.pl: https://www.prawo.pl/podatki/jaki-podatek-od-nagrod-i-medali-z-olimpiady-w-tokio,509951.html
We have recently announced that our team maintained the 1st position in the Chambers Private Wealth Law ranking and without wasting any time, we invite you to take part in the recruitment to our award-winning practice. Who wants to joins us in being No. 1? 🙂
More information available on: https://www.pracuj.pl/praca/prawnik-do-zespolu-doradztwa-dla-klientow-indywidualnych-warszawa,oferta,1001108516
Voivode's doubts regarding compliance of an investment project with the local spatial development plan are not sufficient to block it at a late stage – ruled the Supreme Administrative Court.
The case started in 2017 in Wrocław. An investor was building a hotel with a service part. At the final stage of the investment – just before handing it over to use – the voivode initiated the procedure to declare invalidity of the building permit decision. The reason was the issuance of a permit decision for a modified building permit design, comprising, apart from the construction of the hotel, also a service and commercial part. The voivode argued that the investment was inconsistent with the local spatial development plan. Consequence? Immediate suspension of works and losses incurred by the investor who had to pay the contractor and was not able to use the hotel, which exposed the investor to loss of benefits.
Commentary by Joanna Sebzda-Załuska, attorney-at-law and GWW partner, who represents the investor.
The claimant company accused the supervision authorities of, inter alia, violation of the resolution relating to the local spatial development plan by a groundlessly broadened interpretation of the term "tourist service". In her opinion, this resulted in an erroneous assumption that the modifications provided for in the alternative building permit design were compliant with the local spatial development plan, while the correct understanding of the term "tourist service" should lead to the conclusion that there was no possibility to build a general store in the area of the planned investment – describes the problem Joanna Sebzda-Załuska, partner of GWW, supervisor of the investment process practice representing the investor.
The article is available here: https://www.gazetaprawna.pl/firma-i-prawo/artykuly/8223326,nsa-niejasnosci-nalezy-interpretowac-na-korzysc-inwestora.html
The court may dissolve a limited liability company if the achievement of its goals has become impossible or if there are other important reasons caused by company's relations. When do such situations happen in practice?
Marcin Borkowski, Ph.D., answers this question in today's issue of Dziennik Gazeta Prawna.
The article can be downloaded below.
The Ministry of Finance has published draft amendments to tax laws known as "Polski Ład". In total, the draft act has over 200 pages.
We present below a brief overview of the most important changes it provides for:
It is particularly important for the functioning of a limited partnership that limited partners make contributions to it. These are the partners who are liable for partnership's obligations to a limited extent. However, can the partnership later return such contributions to limited partners? The issue is explained by Marcin Borkowski, Ph.D., attorney-at-law at GWW.
The article can be downloaded below.
Last Wednesday, at The Bridge Hotel in Wrocław, there was a meeting of members of the Polish Association of Developers – Wrocław Branch. The meeting was led by attorney Joanna Sebzda – Załuska, partner of GWW and supervisor of the investment process practice with the participation of a special guest, director Przemysław Samocki, Poviat Building Supervision Inspector for the city of Wrocław.
The discussion was devoted to practical aspects of handing over investments to use. Discussion about major issues that occur at the final stage of the investment process will allow avoiding them in the future, which was a source of satisfaction for all participants of the meeting, both representatives of investors and of the construction supervision authority.
