Author: ts_pm

Another new experience! This time we will pay a (virtual) visit to the Landscape Architecture Association, where on 26 January we will have a webinar on: Building law and technical and building regulations in the practice of a landscape architect.

The following persons will speak at the webinar:

• Joanna Sebzda-Załuska – attorney-at-law, partner at GWW, specialist in the field of building law, environmental protection, and spatial planning as well as development and administrative process
• Magdalena Zienowicz, Ph.D., Eng. in Architecture – designer, architect, member of the Lower Silesian Regional Chamber of Architects of the Republic of Poland, assistant professor at the Institute of Landscape Architecture at the University of Life Sciences in Wrocław.

More information about the training: https://sak.org.pl/webinarium-sak-prawo-budowlane-i-przepisy-techniczno-budowlane-w-praktyce-architekta-krajobrazu/

In the January issue of Przegląd Podatkowy, Angelika Dahms from the GWW VAT proceedings team published an article in which she outlines basic elements of the sugar fee with focus on practical aspects of the new regulations, interpretation doubts, as well as recording and reporting issues. The material also contains tips for businesses that will help them to properly comply with obligations imposed on them.

Link to the article: https://gww.pl/media/publications/pdfs/Op%C5%82ata-cukrowa-s%C5%82odko-nie-b%C4%99dzie-pp-01.2021-A.Dahms.pdf 

The phenomenon of instrumental initiation of fiscal penal proceedings is a long and applied on a large-scale practice of tax authorities. This is confirmed not only by information collected through access to public information, the doctrine or votes from legal representatives, but also more and more often – by decisions of administrative courts.

Joanna Waśko, attorney from the GWW criminal law team, writes about the practice of instrumental initiation of fiscal penal proceedings and consequences of the widespread awareness of this phenomenon among judges issuing decisions in tax cases in administrative courts in the January issue of Przegląd Podatkowy magazine.

Link to the article: https://gww.pl/media/publications/pdfs/pp_2021_01_046-J.Wasko.pdf 

From January 2021, a retail sales tax is applicable in Poland. The Ministry of Finance did not want to wait with collection thereof until the judgment of the Court of Justice of the EU. If the new tax proves to be in conflict with EU law, companies will be able to apply for a refund of the amounts paid with interest. There will also be a possibility to claim compensation for damage suffered.

COMMENTARY by Angelika Dahms, lawyer at GWW 

Our expert points out that the CJEU judgment is to resolve the dispute between Poland and the European Commission in the field of assessing compliance of the new levy with the common market. Commission's doubts related mainly to the granting of a non-acceptable advantage to "under-taxed" small companies, which, in the Commission's opinion, constitutes State aid. The EU Court, declaring invalidity of the Commission's decision, specified in the justification that the granting of a selective advantage, and thus the granting of state aid to companies with lower revenues, did not take place.

However, according to the advocate general of the CJEU, Juliane Kokott, the retail sales tax introduced in Poland does not infringe EU law in the field of state aid. The advocate general suggested that the Court should dismiss the Commission's appeals and uphold the judgments of the EU Court.

– When analyzing the opinion of the Advocate General, we may assume that the CJEU will agree with the opinion issued, emphasizes Angelika Dahms. In her opinion, Poland has not decided to postpone the application of the Act on Retail Sales Tax, probably hoping for the CJEU judgment before the end of 2020. The CJEU's calendar of hearings does not, however, provide for a judgment in this case, at least until 21 January 2021. Thus, there is no certainty that the judgment will be issued before 25 February, which is the tax payment date.

All we can do is to assume that a regulation of the Minister of Finance on abandoning the collection of the new nex be issued in this case. This would allow avoiding a conflict, if any, of Polish regulations with EU law – points out the expert.

The whole article is available in today's topic of the day at Prawo.pl:
https://www.prawo.pl/podatki/wprowadzenie-podatku-handlowego-od-sprzedazy-detalicznej-a-wyrok,505673.html

As a result of the recently introduced statutory changes, many limited partnerships in which a limited liability company is the general partner are transforming into other legal forms. How to correctly perform activities related to such transformation?

Marcin Borkowski, Ph.D., with his latest article for Dziennik Gazeta Prawna.

The whole text can be downloaded from the attachment below the entry.

As of 1 January 2021, settlement of losses following a takeover of a company or an organized part thereof will be more complicated and sometimes even impossible. What is worse, imprecise regulations may result in disputes with tax authorities.

Commentary by Mateusz Pietranek, a tax advisor from GWW's income tax team, can be found in Dziennik Gazeta Prawna.

– as of 1 January 2021, changes in CIT and PIT will affect restructuring in three areas:

• loss settlement,
• transactions of sale of shares and stocks in real estate companies, and
• the new obligation to publish information on the implemented tax strategy.

The whole commentary can be found in the material by Łukasz Zalewski dated 21 December 2020, which can be downloaded below.

We would like to wish you a very merry Christmas and a happy and prosperous New Year.

We would like to inform you about the Christmas holiday in our offices between 24 and 25 December 2020.

We know winners of the 19^th edition of the “Podkarpacie Region Economic Award 2020” competition organized by the Business Promotion Center in Rzeszów in cooperation with the Marshal of the Podkarpackie Voivodeship and the Podkarpacki Voivode. This year's edition was held under the Honorary Patronage of the Marshal of the Senate of the Republic of Poland, Tomasz Grodzki, and the Ministry of Development. The Podkarpackie Voivodeship is a partner of the Competition.

GWW law firm was once again one of the awarded companies. We received a distinction in the “Best Services” category for GWW IP Protect – comprehensive protection of intellectual property.

More information about the Podkarpacie Region Economic Award: https://png.pl/

Our experts held another training for member companies of the Polish Association of Developers (PZFD) in Wrocław. This time, Joanna Sebzda-Załuska and Paweł Wójcik summarized key legal changes that were introduced in 2020 and also discussed what changes are planned in legal regulations for next year. Knowledge of the planned regulations enables better preparation of new development projects and gives market advantage.

We would like to thank all PZFD members for joining the webinar in such a large number and active participation!

As of 1 January, regulations concerning the tax strategy will come into force. They will impose a new reporting obligation on some taxpayers. There will be severe financial penalties imposed for failure to meet the publishing requirements. The problem, however, is that the Act does not contain a definition of a tax strategy, explains Mariusz Tkaczyk, tax advisor, partner at GWW Tax.

An interview with Mariusz Tkaczyk on the provisions on tax strategy can be found in today's edition of Prawo.pl. https://www.prawo.pl/podatki/obowiazek-publikowanie-strategii-podatkowych-od-stycznia-2021,505220.html