Month: December 2021

In all probability, the time of this year's Christmas and the end of the calendar year 2021 are the last of their kind – so active for advisors who perform transfer pricing obligations and compliance tasks for their clients. The end of 2021 is the deadline for reporting Transfer Pricing Information (TPR) and submitting Declarations on the preparation of transfer pricing documentation for 2020 for the vast majority of Polish companies.

An article by Radosław Chudy from the transfer pricing team was published on Prawo.pl: https://www.prawo.pl/podatki/zmiany-w-cenach-transferowych-od-2022-roku,512605.html

 

Michał Taranowicz, attorney-at-law, obtained the title of tax advisor. Michał works in the tax planning team of GWW. He advises clients on tax security as well as broadly understood compliance.

https://gww.pl/pl/prawnicy/michal-taranowicz/ 

We wish you a Merry Christmas and many occasions to rejoice in the coming year.

Please accept the best wishes from the whole GWW team.

On 8 December, members of the Polish Association of Developers had the possibility to attend the training on "Waste management in the investment process", which was conducted by Marta Banasiak, attorney-at-law.

Main areas discussed during the training:

1. The concept of waste against the background of applicable regulations and court and administrative judgments.
2. Parties in the waste trading chain and their obligations.
3. Consequences of violating the requirements related to waste management.​ 

https://pzfd.pl/szkolenia-deweloperskie/grupa-prawna/gospodarka-odpadami-procesie-inwestycyjnym/

Marta Banasiak specializes in environmental protection law and cooperates with GWW as part of the team handling the investment process. She supports entrepreneurs in the implementation of their obligations under the environmental protection law and takes part in control and administrative proceedings regarding environmental issues.

What possibilities in terms of submitting real estate tax declarations in an electronic form are provided for by the currently applicable regulations? Is it possible to send numerous mass declarations by e-mail in the light of these regulations? A short answer is "yes". All solutions in this respect were analyzed by Sebastian Gumiela and Adrianna Młynarczyk in an article on Lexplorers, which is part of their guide on „Practical aspects of submitting real estate tax declarations”. 

Link to the article: http://lexplorers.pl/elektroniczna-wysylka-deklaracji-dn-1/

A business in arrears with VAT payments cannot send money to the tax office from the account used for VAT payments. The law allows banks to freely choose whether the execution will be carried out from its current account or from the VAT account. Therefore, current accounts of companies are usually blocked, which paralyses their functioning. A change in the law and clarification of regulations is urgently needed.

COMMENTARY by Zdzisław Modzelewski, supervisor of the VAT tax practice

Taxpayers should most of all remember about risk management, including tax risk. If a payment from the contractor is delayed, it is worth taking actions that may minimize certain adverse effects for the taxpayer, including, for example, applying to the tax office to split such a tax or tax arrears into installments. This allows postponing the "problem" for the duration of the proceedings and perhaps agreeing with the tax office such installments (repayment rules) that the taxpayer will be able to pay, even despite the lack of payment.

The whole article can be read on Prawo.pl: https://www.prawo.pl/podatki/blokowanie-biezacych-kont-firm-zamiast-rachunkow-vat,512300.html

In practice, a company is often divided by the so-called separation. It consists in transferring part of the assets of the company being divided onto another company, sometimes newly established for this purpose. What rights and obligations are transferred to this new company?

Marcin Borkowski, Ph.D., answers this question in today's issue of Dziennik Gazeta Prawna: https://www.gazetaprawna.pl/firma-i-prawo/artykuly/8313287,plan-podzialu-spolki-prawa-i-obowiazki.html 

Tomasz Krzywański, attorney and partner of GWW from the private client team, conducted a training for the Legal Group of the Wrocław branch of the Polish Association of Developers, sharing his knowledge about solutions that allow securing assets, including the Polish Family Foundation.

https://www.linkedin.com/posts/pzfdwroc%C5%82aw_deweloperzy-szkolenie-prawnicy-activity-6876401835775811584-RhPN 

At the beginning of next year, there will be a true revolution in Polish taxes. Changes in income taxes due to the Polish Deal will have a leading role here. However, changes in VAT, although not as spectacular as in CIT or PIT, may also surprise taxpayers. There will be such new aspects as, inter alia, structured invoices (e-invoices), changes to TAX FREE, a new JPK_VAT structure, VAT groups or the possibility of VAT taxation of financial services currently exempt from VAT. There will also be new penalties.

Zdzisław Modzelewski, VAT expert, invites you to a practical webinar during which he will clarify this difficult subject to participants.

The meeting is intended for accounting offices, bookkeepers and businesses.

Date: 17 December 2021

Link to registration: https://sklep.infor.pl/webinarium-vat-2022.html?. .

https://sklep.infor.pl/webinarium-vat-2022.html?utm_source=infor.pl&utm_medium=link-redakcyjne&utm_campaign=linki-redakcyjny-SG 

 

The webinar is organized by INFOR.

 

The second edition of the report on Polish tax cases resolved before the Court of Justice of the European Union (CJEU) has been published. It shows that in 2021, the ratio of favorable to unfavorable judgments for Polish taxpayers was even better than in the overall comparison covering the years 2004-2021. This year, the CJEU resolved six "Polish" tax cases, five of which were successful for Polish taxpayers and only one was not.

The report also included a ranking of taxpayers' representatives in disputes before the CJEU, which took into account the quantitative (the number of cases handled by a given representative) and qualitative criterion (effectiveness, i.e., the number of cases that the representative was able to successfully close for his or her client). A representative at the top of the effectiveness ranking obtained three won decisions, whereas each of subsequent representatives on the list won two cases for their clients. Was of them was Małgorzata Militz who won cases for Budimex S.A. and TNT Express Worldwide.

The report was prepared by Redakcja Publikacji Elektronicznych LEX.

https://www.prawo.pl/podatki/wygrane-sprawy-polskich-podatnikow-przed-tsue-raport-lex-2021,512161.html