We are very happy and proud to announce that we have a first doctor with habilitation degree at GWW! This title was obtained by our long-term associate Tomasz Nowak. We know how much work Tomasz devoted to achieve this and therefore we congratulate him on his persistence.
Habilitation thesis subject: “The Constitution and the Tax Ordinance as instruments ensuring legal security of the taxpayer in determining the tax burden”.
Please accept our congratulations, Professor!
Amendments to the regulations on JPK files result in additional obligations for companies and financial and accounting departments.
We invite you to a series of meetings with GWW tax advisors, organized by JPK Insight.
JPK INSIGHT webinars, upcoming events: REGISTER NOW – LINK TO REGISTRATION FOR JPK Insight WEBINARS
JPK INSIGHT: Transaction and document codes i JPK_V7
29.10.2020, Thursday 10.00 am – Krzysztof Czekaj, tax advisor at GWW
We will discuss cases when respective transaction and document codes are applicable. We will point out what risks should be avoided when assigning codes to transactions and what guidelines in this regard have been published by the Ministry of Finance.
Additional contributions are a special form of recapitalization of a limited liability company. Shareholders, instead of increasing capital or taking a bank loan, may adopt a resolution obliging each of them to pay additional contributions. What conditions must be observed in such circumstances?
In today's Economic Law Academy of Dziennik Gazeta Prawna we will find an article by Marcin Borkowski, Ph.D.
The 2nd National Forum of Chief Financial Officers organized by INFOR starts tomorrow. The main topic of this year's Forum will be the strategic role of the CFO in the era of global economic changes.
The event will start with a panel discussion moderated by Łukasz Zalewski, during which experts – including Rafał Berliński from JPK Insight – will discuss the role of the CFO in the contemporary business environment.
On the second day, participants of the Forum will meet online with GWW VAT expert Krzysztof Czekaj, who will discuss risks and threats related to the new JPK_V7 structure.
Already in a week, on 27 October, Joanna Sebzda-Załuska will conduct another training for the development industry devoted to the new construction law. Our expert will discuss issues related to the application and interpretation of this major amendment, which entered into force a month ago. There will be discussions regarding first experiences in working with the new regulations, during which we will try to clarify doubts arising among participants.
The training “New construction law / New form of a construction project – first experiences and problematic issues” in the form of a legal webinar is organized by the Polish Association of Developers.
More information available on: https://pzfd.pl/szkolenia-deweloperskie/grupa-prawna/prawo-budowlane-2/
In recent years, there has been a noticeable increase in tax audits of Polish taxpayers, who until the end of 2014 used limited partnerships registered in Slovakia to payments of dividends from capital companies. These cases are or will soon be heard by administrative courts. Our experts, Mariusz Tkaczyk, tax advisor and head of the CIT team, and Artur Bubrowiecki, tax advisor in the CIT team, provide an in-depth analysis of this topic.
The article was published today on the Prawo.pl portal: https://www.prawo.pl/podatki/kontrole-polskich-firm-i-slowackich-spolek-komandytowych-opinia,503970.html
The Wrocław Branch of the Polish Association of Developers (PZFD) initiated cooperation with the GWW law firm, which belongs to the largest and best law firms in Poland. Signing of the partnership agreement is in line with the PZFD strategy, in which educating of all stakeholders in the development market plays an important role.
Decisions we take in the investment process require awareness of currently existing conditions and moving with certainty in the area of dynamic changes in legislation – not only in the current, very demanding time. Regular consultations, education and advice from GWW experts will give us this opportunity. – says Tomasz Stoga, President of the Wrocław Branch of the Polish Association of Developers in and President of the Management Board of Profit Development S.A. As emphasized by Paweł Wójcik, head of the real estate trading practice at GWW – The trust of an industry organization associating over 200 largest development companies in Poland is a great honor for us. Joint activities to improve the investment process and active participation in the creation of good legislation is the goal that we have a chance to achieve together – adds Joanna Sebzda-Załuska, head of the Investment process practice at GWW.
The partnership between GWW and the Wrocław branch of PZFD does not limit the area of cooperation only to the capital of Lower Silesia. The regional branch of the Association is the organizer of one of the largest housing market events in Poland – the Developer Days conference, which during each edition gathers several hundred representatives of the industry and its stakeholders from all over Poland. Periodic training, exchanges of experiences, analyzes – everything that PZFD plans to implement within the framework of the partnership with GWW is focused on broad education of the development industry.
Starting from June 2019, the Act on Shaping the Agricultural System no longer covers agricultural properties located within administrative boundaries of towns with an area of less than 1 ha. However, it is still a significant obstacle in planning new investments. The Act was subject to numerous amendments in recent years and new legal acts often raised doubts.
On 27 February 2020, the Ministry of Agriculture and Rural Development, the National Center for Agricultural Support and the National Council of Notaries issued a common position on the practical application of the Act on Shaping the Agricultural System. It is of no formal legal effect, but it will undoubtedly have some impact on the practice of trading, just like similar positions issued in previous years.
Tomasz Wojtczak, a trainee attorney at law in the real estate practice of GWW, writes about what results from the issued “position” on the practical application of the Act on Shaping the Agricultural System on the legal portal.
Link to the publication: http://lexplorers.pl/mniej-niejasnosci-w-obrocie-nieruchomosciami-rolnymi/
From Monday, the Supreme Administrative Court (NSA) and voivodeship administrative courts located in the red zone adjudicate in camera. This may speed up consideration of complaints, but also deprive parties of professional arguments of their representatives, which may be priceless to the outcome of the case.
COMMENTARY by KAMIL SZCZĘSNY
– I consider the fact that most of the cases, often against the will of the parties, will be handled in closed session as quite negative. The lack of a hearing deprives – especially the applicant party – of the last chance to invoke arguments aimed at challenging decisions of the administrative authorities. Thus, the party is prevented from saying the “last word”, often of key importance to determination of the wording of judgment, says Kamil Szczęsny, attorney at GWW.
My experience shows that as regards a significant number of cases in respect of which the voivodeship administrative courts dismissed complaints in closed sessions, cassation appeals were considered as justified at the hearing held by the Supreme Administrative Court.
– Therefore, in my professional practice, as a rule, I do not submit applications for consideration of a case in closed session, since I believe that this has influence on the quality of settlement of the case. In the existing situation, since the parties often waited even three years for the case to be heard before the Supreme Administrative Court, these additional three or four months should not be an argument for considering the case in a simplified procedure, especially against the will of the parties – emphasizes Kamil.
An article with our expert's comment was published in the portal Prawo.pl: https://www.prawo.pl/podatki/rozpatrywanie-spraw-podatkowych-w-trybie-niejawnym-w-czasie,503914.html
It turns out that it is worth referring unfavorable decisions to the Court of Justice of the European Union (CJEU). A report recently published by Editors of LEX Electronic Publication shows that as many as 70% of judgments in Polish cases adjudicated by the Tribunal were favorable for taxpayers. Many of them are of importance for the application of law.
COMMENTARY by Małgorzata Militz
Requests for a preliminary ruling in the field of VAT (which represented a majority among all requests submitted by national administrative courts) also led to changes in legislation; examples include judgments issued in the cases of A. Sosnowska, Magoora, Kozuba Premium Selection, Aviva, the Municipality of Wrocław. Some of the judgments also issued led to changes in the practice of tax authorities, specifying correct understanding of certain terms (BGZ Leasing, Wojskowa Agencja Mieszkaniowa, Kuć i Sły, Budimex). Words of praise should be referred not only to national administrative courts, but also to legal representatives, who due to their determination “inspire” adjudicating panels to submit requests for a preliminary ruling.
Małgorzata Militz, a GWW tax advisor and partner managing the VAT procedure practice, is one of the most successful representatives of taxpayers in disputes before the CJEU.
A whole article by Krzysztof Koślicki with the commentary of our expert is available in the portal Prawo.pl: https://www.prawo.pl/podatki/wyroki-tsue-w-sprawach-podatkowych-korzystne-dla-podatnikow,503888.html
Photo:https://consumergoods.blogactiv.eu/tag/cjue/
