Author: ts_pm

The Ministry of Finance launched an application for sending new uniform control files with the tax return. They need to be submitted for the first time by 25 November. However, experts point out that only small companies will use the tools shared by the office – it is impossible to send large files.

COMMENTARY by Marcin Kopczyk
Marcin Kopczyk, tax advisor at GWW, also draws attention to the limitation of the size of the transferred file to 100 MB. It will be possible to send a file containing no more than 60 thousand invoices with the use of the JPK_WEB Klient application. The Ministry of Finance explained that when the size of the JPK_V7 file exceeds 100 MB, other methods of transferring files, including commercial applications, should be used.

– Once again, the tax administration provides information important for taxpayers, which may has a negative impact on their business activities, at the very last moment. When preparing the JPK_WEB Klient application, the Ministry of Finance had to be aware for a long time that the file size will be limited – points out Marcin Kopczyk.

The article was published on Prawo.pl: https://www.prawo.pl/podatki/jpk_vat-i-ograniczenia-aplikacji-jpk_web-rozliczenie-jpk-z,504273.html

On 15 October this year, the Supreme Court issued a ruling on a denominated loan agreement taken from Deutsche Bank. There were a lot of expectations caused by this judgment, even hopes that it would become a breakthrough in the so-called “Swiss franc cases”. It was not the first time when the Supreme Court focused on the subject of indexed loans, however it was the first time when it expressly and unequivocally commented on the possibility and justifiability, if any, to consider such an agreement as invalid in its entirety pursuant to Article 58 of the Civil Code due to its nature contrary to law and principles of social coexistence. So why no breakthrough has been observed?

Answers to these questions are provided by the trainee attorney-at-law Dorota Kęsik in Lexplorers.

Link to the article: http://lexplorers.pl/przelomu-w-sprawach-frankowych-nadal-brak/ 

On 7-9 December, the 6^th Forum on Liability of Managers of Public Finance Sector Units will be held. The program includes lectures on public procurement, accounting, personal data protection, financial control, and IT-related issues.

A lecture on liability for breach of public finance discipline and penal liability in connection with irregularities in EU projects will be given by Grzegorz Karwatowicz, an expert in the field of state aid, public procurement, and return of EU funds.

The conference is held in a hybrid form; participants can come to Wrocław or participate online.

Program: https://forum.administracjapubliczna.pl/harmonogram/

On 2-15 November 2020, the FMCG Congress and the 28^th International Auto Flota Business Food and Medicine Fair are held, organized by the Specjał Capital Group. This year, the event is organized online.

Our experts were invited to participate in the Specjał Capital Group Congress, during which they led the financial panel. Subjects touched upon during our panel focused on two issues:

• (R)evolution in reporting – challenges of the new JPK_V7 structure, LLM lawyer Angelika Dahms – https://youtu.be/_C24gtVxHU8
• New regulations of 2020/2021 – VAT simplifications or complications?, GWW tax advisor and partner Małgorzata Militz – https://youtu.be/8ey3cAAcqtE

We encourage you to go through the lectures of our experts, which are available online.

More information about the event: https://targispecjal.pl/program/#1599516785201-ed355a32-8df3

 

The area of transactions effected by related entities pursuant to transfer pricing regulations is one of the most dynamic and vulnerable to changes in Polish tax law. The most common transactions of this type undoubtedly include loans and, respectively, credits and bond issues granted by entities to each other.

The safe harbour mechanism is described by the transfer pricing specialist, Radosław Chudy, on Prawo.pl.

The article was published on the Prawo.pl portal: https://www.prawo.pl/podatki/bezpieczna-przystan-safe-harbour-w-cenach-transferowych-opinia,504246.html

On 9 October this year, a regulation that allows contribution payers (employers or the Social Security Company – ZUS) to recalculate the basis for calculating social security benefits paid to employees for the period from 31 March 2020 entered into force. The recalculation is made at the employee's request.  

We invite you to read today's article by Joanna Łukaszczuk on the Lexplorers legal portal.

Link to the publication: http://lexplorers.pl/pracownicy-moga-skladac-wnioski-o-ponowne-przeliczenie-podstawy-wymiaru-zasilkow/ 

Special vehicles are exempt from the tax on means of transport. What is the determinant of the exemption? What should you remember if we want to transform a vehicle into a special vehicle?

These and other questions are answered by lawyer Kamil Szczęsny and assistant lawyer Olga Sulewska.

The article was published in today's edition of the Prawo.pl portal: https://www.prawo.pl/samorzad/pojazd-specjalny-kwalifikacja-pojazdu-do-zwolnienia-od-podatku,85712.html

Yesterday's webinar for the Polish Association of Developers, which concentrated around topics related to first experiences with the new construction law, generated a lot of interest. We had the pleasure to meet virtually a group of over 200 members of the Association from all over Poland.

The training was conducted by Joanna Sebzda-Załuska, investment process practice supervisor at GWW.

A new department established in the Ministry of Finance is to supervise uniform application of tax law by tax authorities, as well as supervise individual interpretations and binding information on rates issued by the Director of the National Tax Information.

What is the opinion of our expert on this issue? COMMENTARY by Kamil Szczęsny for Prawo.pl

– The direction of introduced changes should be assessed positively. Of course, at the moment it is difficult to clearly say whether this change will bring desired results. However, there can be no doubt that this is a step in the right direction and there is a possibility that the quality of decisions issued by tax authorities in this area will improve in the near future – says Kamil Szczęsny, attorney at GWW. He underlines that there is a high probability that the database in question will be successful, as was the case with the database of administrative judgments, which greatly improved the quality of attorneys' work, and also effectively improved the quality of jurisprudence and its unification.

– Therefore, I personally believe that this time it will be similar – assesses Kamil Szczęsny.

The whole article was published on Prawo.pl: https://www.prawo.pl/podatki/orzecznictwo-podatkowe-nowy-departament-w-mf-ma-zadbac-o,504093.html 

Intelligence Real Estate Tax, abbreviated as I-RET, is here! We invite you to the launch of a unique tool for mass and automatic generation of real estate tax returns.

If you own real estate in several dozen or even over 1000 municipalities in Poland, submit hundreds of tax returns every year, engage the financial and accounting department, spend a lot of time in handling corrections… with I-RET you can say goodbye to these problems. GWW's lawyers and tax advisors in cooperation with JPK Insight have created I-RET.

The online launch of the application will take place this Thursday, 29 October, at 11.00.

We invite you to an online meeting, during which Kamil Szczęsny, attorney, and Adrianna Młynarczyk, trainee attorney-at-law, will present capabilities of I-RET.

Registration for the meeting: https://jpk-insight.pl/real-estate-tax/