The tax authorities consider free-of-charge voluntary redemption of shares in companies to be a controlled transaction and impose on taxpayers obligations under transfer pricing regulations. A different view is expressed in the judicature. The article by Radosław Chudy was published in "Rzeczpospolita" – we encourage you to read it.
Author: ts_pm
Tax advisors – where do we go from here?
Andrzej Ladzinski was a guest on the latest episode of the "Dzień dobry podatki" podcast. He talked about the present and future of tax advisors with the author of the podcast, Dr. Michał Wilk. We encourage you to listen to it.
Components of the enterprise must be functionally connected
Sale of an enterprise belonging to a commercial company is a special type of transaction. Depending on the company's line of business, its enterprise may include various components. So how to conduct such sale properly? The question is answered by Dr Marcin Borkowski in "Dziennik Gazeta Prawna".
Link to the article: https://www.gazetaprawna.pl/firma-i-prawo/artykuly/8424109,sprzedaz-przedsiebiorstwa-funkcjonalnie-powiazane-skladniki.html
Transfer of a decision legalising arbitrary construction is uncertain – controversial interpretation
Some district building supervision inspectors, at the request of an investor, transfer a decision legalising a building will. In the opinion of the Chief Inspector of Building Supervision, this is a mistake. The Construction Law does not provide for such a possibility. Not all lawyers agree with this interpretation, because the regulations must be viewed more broadly, not only literally, and the case law must not be forgotten. Martyna Sługocka comments on the case in the article on Prawo.pl.
Material under the following link: https://www.prawo.pl/biznes/przenoszenie-decyzji-legalizacyjnej,515177.html
Mazovian Debates on Taxes and Law
The Mazovian Division of KIDP is organizing the 1st edition of Mazovian Debates on Taxes and Law on 3-4 June, which will begin an annual cycle of June conferences aimed at discussing tax issues in the context of a selected branch of law or analyzing a specific, important aspect of tax law. This year's meeting will focus on tax law in the context of some civil law regulations. Our lawyers, Małgorzata Militz, Andrzej Ladziński and Tomasz Krzywański, will speak at the conference. On their and our behalf, we sincerely invite you to attend!
The Constitutional Tribunal’s ruling changes the current approach to the taxing connected with economic activity
In the latest article on Lexplorers, Kamil Szczęsny describes the case he won for our client before the voivodship administrative court. The court confirmed the interpretation of the regulations which our lawyer had made based on the Constitutional Tribunal's judgment of 24 February 2021 on the fact that it should be examined each time when an increased rate of real estate tax connected with conducting business activity may be applied. As the court admitted, the higher rate cannot be applied automatically – it must be verified whether the entrepreneur actually uses the land for business purposes.
Link to article: http://lexplorers.pl/stawki-podateku-zwiazanego-z-prowadzeniem-dzialalnosci-gospodarczej/.
GWW among top law firms servicing companies listed on WSE
WSE-listed companies are primarily interested in compliance services consisting in mitigating tax risks by verifying the accuracy of settlements or creating procedures for reporting tax schemes or withholding tax.
– The reliability and top quality of such procedures can have a positive impact on a company's finances, for example, by reducing the need to make provisions for disputes with tax authorities," points out Artur Cmoch, managing partner at GWW.
GWW's tax practice is among the leading tax firms providing services to companies listed on the Warsaw Stock Exchange, according to the 16th edition of the Tax Advisory Firms Ranking.
https://www.rp.pl/prawnicy/art36258231-gieldowi-prymusi-w-rankingu-firm-doradztwa-podatkowego
Tax practice of GWW in top 10 largest tax firms in Poland – ranking by Rzeczpospolita
The results of the 16th Ranking of Tax Advisory Firms organized by Rzeczpospolita have been announced.
In the three main categories of the ranking, GWW's tax practice was ranked among the top 10 largest tax firms.
- 7th place in terms of the number of listed companies served
- 9th place in terms of the number of tax advisors
- 10th place in terms of revenue for 2021. (up by one position)
It is worth noting that the ranking is not divided into large, medium, and small firms. It is an open category.
See the whole ranking: https://www.rp.pl/zawody-prawnicze/art36258541-wybralismy-najlepszych-ekspertow-i-firmy-doradztwa
A tank for property tax purposes may be a structure, but only exceptionally
The Supreme Administrative Court was supposed to dispel doubts which arose when trying to resolve the issue of whether tanks can be treated as structures for tax purposes. According to Kamil Szczęsny, GWW's real estate tax expert, the opposite happened – the judgment caused more confusion. Additional criteria were created for recognising as a building a structure which already meets the statutory characteristics of a building. Thus the NSA limited the application of the judgment of the Constitutional Tribunal from five years ago, which had pronounced on this issue.
The entire commentary of our specialist is available here: https://www.prawo.pl/podatki/czy-zbiornik-to-budynek-czy-budowla-dla-podatku-od-nieruchomosci,514525.html
GWW on Forbes list: Poland’s Best Law Firms 2022
The list of "Poland's Best Law Firms 2022" has been published! The list was created by Forbes magazine in cooperation with research company Statista. GWW was listed in the list of 101 Best Law Firms 2022 and was recognized as the first choice law firm in the tax category.
The list was compiled based on recommendations given by lawyers working in law firms (peer-to-peer survey) and business clients (e.g. in-house lawyers in corporate legal departments) in 24 different areas of law. More than 1,662 lawyers and business clients participated in the survey. The order in the list is alphabetical.
The full list can be found on the Forbes website:
https://www.forbes.pl/prawo-i-podatki/najlepsze-kancelarie-w-polsce-2022-polands-best-law-firms-2022-lista-magazynu-forbes/qpw9nm4