Author: ts_pm

Changes regarding VAT settlements will be introduced already on 1 October. Submission of tax returns will be replaced by a new uniform control file (JPK), in which much more detailed information will have to be provided than before, and errors in the new JPK will result in severe penalties.

The changes were supposed to be facilitation for taxpayers, but the reality may not be so rosy.

– When reading the new regulations on the detailed scope of data to be included in tax returns and records in the field of tax on goods and services allows an assumption that the new rules for keeping records and reporting them will cause a lot of problems to taxpayers, not only of an interpretative nature – says Krzysztof Czekaj.

An article on the JPK_VAT file with a commentary by Krzysztof Czekaj, an expert on VAT, was published in today's edition of Prawo.pl: https://www.prawo.pl/podatki/jpk_vat-rejestr-vat-i-deklaracja-od-pazdziernika-2020,502631.html

A shareholders of a limited liability company (spółka z o.o.) may be excluded from such a company in the event of losing shares as a result of their redemption. It may be voluntary – with the shareholder’s consent, or compulsory – without his consent. Can redemption of shares be used to remove a shareholder from a company?

We will find an article by Marcin Borkowski, Ph. D, in today's edition of Dziennik Gazeta Prawna.

1 January 2021 is getting closer and closer, which means that the new public procurement law will soon become effective. We invite all those interested in broadening their knowledge in this field to visit Lexplorers.pl, where Marta Lipińska elaborates on the basic procedure in the new Public Procurement Law.

Link to the article: http://lexplorers.pl/tryb-podstawowy-w-nowym-pzp-zamowienia-ponizej-progow-unijnych/

In 2 weeks, a training will be held in Warsaw with an expert in the field of construction law, attorney-at-law and partner at GWW, Joanna Sebzda-Załuska. During the session, we will focus on practical aspect of using new regulations in connection with the amendment to the Construction Law.

The training is especially recommended to architects and investors.

Program and registration available at: https://kompetencja.com.pl/opisy-szkolen/nowelizacja-prawa-budowlanego-warszawa/

Regulations introduced on July 1 this year to the Tax Ordinance provide for the possibility of concluding a cooperation agreement between taxpayers and the head of the National Revenue Administration (KAS). However, it is to be a pilot project for the first 2 years and it will apply to a limited number of the largest companies interested.

More on this subject in an article by Marta Surmacz, available on the Lexplorers legal portal: http://lexplorers.pl/umowa-o-wspoldzialanie-z-szefem-kas/

The latest interpretation shows that it is not always necessary to keep a register of vehicle mileage to be able to deduct 100 percent VAT from expenses related to car rental. An appropriate contract should be concluded and procedures followed. Courts also order to take into account the so-called the human factor and attempts to circumvent rules of law.

In an article by Krzysztof Koślicki on Prawo.pl we will find a comment by GWW’s expert on VAT proceedings, Piotr Świstak

We invite you to read today's topic of the day on Prawo.pl:
https://www.prawo.pl/podatki/odliczenie-calego-vat-od-samochodow-zastepczych-bez-ewidencji,502491.html

As part of the started process of creating a financial outsourcing practice, we have opened the recruitment process for the following positions:

• HR and Payroll Specialist
• Independent Accountant
• Settlement and Payment Specialist

The team will provide accounting, HR and payroll services, as well as debt collection and management reporting issues. 

Feel free to apply and forward the job advertisement.

Companies often merge by acquisitions. Assets of the acquired company are then transferred onto the acquiring company. After the merger, the acquired entity ceases to exist and is removed from the National Court Register. Is the acquiring company responsible for its breaches of law?

An article by Marcin Borkowski, Ph. D., attorney-at-law at GWW, was published in today's issue of Dziennik Gazeta Prawna.

Today's Dziennik Gazeta Prawna writes about judgments of the Supreme Administrative Court of 30 July this year issued in connection with the initiation of penal fiscal proceedings only with the aim of preventing time limitation of the tax liability.

Tax advisor and managing partner Andrzej Ladziński presents his opinion "It would be good to reverse the roles".

COMMENT

It is good that in the judgments of 30 July this year the Supreme Administrative Court challenged the suspension of the limitation period. It did so in quite obvious circumstances, showing instrumental actions of the tax administration. In this sense, these are not breakthrough judgments. However, they allow us to expect that in the future, in not so obvious cases, the courts will also question the suspension of the limitation period due to the initiation of fiscal penal proceedings before the end of tax proceedings. We could talk about a breakthrough if the court said that it is the authority's responsibility to prove that the initiation of fiscal penal proceedings was not instrumental and therefore the limitation period was suspended. It would be good if roles could be reserved this way, since we already know when and to what extent the tax administration initiates penal fiscal proceedings before final completion of the tax proceedings.

https://edgp.gazetaprawna.pl/e-wydanie/57345,17-sierpnia-2020/70963,Gazeta-Prawna.html/728821,Sady-pietnuja-naduzywanie-prawa-przez-skarbowke.html 

On 25 August, the Congress of Accountants and Financial Experts will be held (online), in which Marcin Kopczyk, our expert in VAT practice, tax disputes and e-taxes, will be a speaker. 

Marcin Kopczyk will discuss revolutionary changes in JPK_VAT file and present practical issues regarding the automated process of creating and verifying VAT returns.

The Congress is organized by the Polish Institute for Business Development. GWW became a professional partner of the event.

More information available at: http://pirbinstytut.pl/index.php/kongres-ksiegowych