Author: ts_pm

Zbigniew Makowski has joined the group of GWW tax advisors. Zbigniew deals with VAT, he also has extensive knowledge in the field of using new technologies to settle taxes. He worked at GWW until March 2017, now he is coming back to us after a 4-year break. During this time, he worked in the Ministry of Finance as Deputy Director of the VAT Department, where he developed the most important changes in VAT in recent years, in particular a new VAT rate matrix, split payment mechanism, list of VAT taxpayers, new JPK_VAT file, on-line cash registers.

At GWW, he will provide tax advisory services in the field of VAT. He will also support the development and implementation of new JPK Insight IT solutions.

Here is our second quarterly newsletter for this year prepared by the private client advisory team.

A subjective list of legal and tax changes and their announcements, which primarily affect wealthy private clients and family businesses – can be downloaded below.

So far, the Ministry of Finance is not going to amend the regulation which allows for the suspension of the limitation period due to the initiation of criminal fiscal proceedings. It points out that offices intitute only 3.7 percent of such proceedings one year before the end of the limitation period. Nevertheless, according to Andrzej Ladziński and other experts, the problem is still serious.

COMMENT by Andrzej Ladziński, GWW tax advisor and partner

In the opinion of Andrzej Ladziński, a tax advisor and partner at GWW, claiming that criminal proceedings initiated by KAS (the National Tax Administration) within 12 months before the expiry of the limitation period represent only 3.7 percent of all criminal proceedings conducted by KAS is a failed attempt to blur the problem. – The Ministry of Finance puts all kinds of proceedings into one bag, including, for example, proceedings concerning offenses related to the filing of a tax return after the deadline – says Ladziński.

According to him, 3.7 percent referred to by the head of KAS means, roughly, at least 1 thousand instrumentally initiated criminal fiscal proceedings. – It is also quite probable that the number of such proceedings in 2020 increased in relation to 2014, which is the last period for which the public has any data, says Andrzej Ladziński.

He reminds that KAS, although being aware of the scale of the problem, denies the National Chamber of Tax Advisors access to public information and data for 2015 and subsequent years, claiming that there is no important public interest in making it available.

The article was published in today's issue of Dziennik Gazeta Prawna: https://podatki.gazetaprawna.pl/artykuly/8203214,zawieszenie-biegu-terminu-przedawnienia-ministerstwo-finansow.html

We are currently recruiting to the tax advisory team in Warsaw. Feel free to apply.

✔ Compliance team specialist – https://www.pracuj.pl/praca/specjalista-w-dziale-podatkow-z-j-angielskim-zespol-compliance-warszawa,oferta,1001023630?s=165d5a68
✔ VAT team specialist – https://www.pracuj.pl/praca/specjalista-do-zespolu-vat-warszawa,oferta,1001014781?s=165d5a68

We are proud to announce that our talented lawyers completed their internships with positive results. 

Renata Siekanko, Marta Wegner-Sarzyńska and Tomasz Wojtczak will soon be able to use the title of an attorney-at-law, Adrianna Kamińska and Tomasz Piejak will obtain the title of a barrister.

Improper management of a limited liability company may result in damage. In such a case, the company has the right to bring a claim for compensation against aguilty member of the management board. What conditions must be met for a court to examine such a claim?

You will find an article by Marcin Borkowski, Ph.D., attorney-at-law, of GWW counsel, in today's edition of Dziennik Gazeta Prawna.

For 5 years, businesses have been entitled to take into account specific categories of expenses (so-called eligible costs) incurred for R&D activity in the tax account on two occassions – first, during a current tax year as a tax deductible cost and second, by deducting the same expense from the taxation base in an annual tax return.

Artur Bubrowiecki and Mariusz Tkaczyk present substantial and formal requirements that must be met in order to benefit from this tax relief. The article was publisher in the Automatyka magazine.

The book entitled Ochrona praw podatnika (Protection of taxpayer's rights), which includes the chapter "Prawo wyboru drogi najmniej opodatkowanej z perspektywy ogólnej klauzuli przeciwko unikaniu opodatkowania ze szczególnym uwzględnieniem przesłanki sprzeczności korzyści podatkowej z przedmiotem lub celem ustawy podatkowej lub jej przepisu" ("The right to choose the least taxed path from the perspective of the general anti-avoidance clause with particular emphasis on the premise of inconsistence of the tax advantage with the subject or purpose of the tax act or a provision thereof") by Andrzej Ladziński, a GWW tax advisor and partner, is a collection of analyses on the relationship between taxpayer's rights and remedies aimed at their protection.

The analyzes and considerations covered national, EU and international law and relate to issues in the areas of constitutional law, administrative proceedings, fiscal criminal law and human rights.

The publication was developed by representatives of tax law science, judges of administrative courts and tax advisors.

https://www.profinfo.pl/sklep/ochrona-praw-podatnika,150306.html

Joanna Sebzda-Załuska took part in the General Meeting of the Wrocław Branch of the Polish Association of Developers in Polanica Zdrój on behalf of GWW.

During the meeting, Ms. Załuska presented key changes for the investment process and their potential impact on investment projects planned.

From 1 July 2021, new regulations will become effective relating to VAT taxation on the so-called e-commerce, i.e. the sale of goods and certain services to consumers from other EU Member States.

The changes are introduced in implementation of EU regulations. The new e-commerce system will function throughout the European Union.

In the new e-commerce system, the rule will be to apply VAT taxation on deliveries at the place of consumption, i.e. in the country to which the goods are shipped or where the service is provided. VAT will be settled at the rates applicable in the country of consumption, so for example, selling goods to a Portuguese consumer will require determining which Portuguese VAT rate is applicable to a given product.

The threshold for entering this new system will be very low – PLN 42,000 net, calculated globally, namelyon all deliveries of goods and services covered by the new e-commerce system.

Settlement of VAT in the country of consumption will not require registration for VAT purposes in that country, as long as the seller chooses the option of VAT settlement through the so-called country of identification, in the simplified One Stop Shop procedure (OSS or IOSS). Applying for registration to these procedures is possible from 1 April 2021.

The simplified procedure will consist in settling VAT, e.g. for delivery in Germany, according to the German VAT rate, but in a VAT return filed in Poland. VAT will also be paid to Polish authorities. The new e-commerce system will have a great impact on the entire B2C sales market within the European Union.