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An incorrect rate on the invoice does not block VAT deduction

The issue of tax rate is of secondary importance. If general conditions are met and the expense was related to taxable business, the buyer of the good or service may deduct VAT. This is confirmed by the latest interpretation of the director of the National Treasury Information. However, the case law shows the opposite conclusion. An in-depth commentary by Małgorzata Militz, an expert on VAT, can be found in the article at  Prawo.pl.

The article is available at the following link: https://www.prawo.pl/podatki/bledna-zanizona-zawyzona-stawka-na-fakturze-a-prawo-do,497911.html 

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STEP Europe 2020 conference, The 2020s: new era for transparency, innovation and mobility

The prestigious STEP Europe 2020 conference will be held in Vienna on 20-21 February, at which Tomasz Krzywanski, GWW's lawyer from the Private Client team will be the speaker. Tomasz will take part in discussion related to regulations on reporting tax schemes, identification of the real beneficiary and the impact of these regulations on lawyers’ secrecy. He will present Polish experiences in implementing EU regulations and talk about problems related to their application.

Aldona Leszczyńska Mikulska, a member of the Private Client team, will also participate in the conference.

STEP (Society of Trust and Estate Practitioners) is the largest international organization of specialists in the field of property planning, taxes and inheritance matters.

Agenda of the event: https://www.step.org/sites/default/files/Europe_Vienna_Agenda_2020_140220.pdf 

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5th Toruń Review of Tax Decisions

On 6-7 March, the 5th Toruń Review of Tax Decisions will be held at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń. The conference will focus on the analysis of the most important and most representative court and tribunal rulings regarding tax issues issued in 2019.

To ensure a multilateral analysis of the state of the case law, among speakers we will host judges, tax advisors, attorneys-at-law, as well as academics. Among the invited experts, there is a tax advisor and partner of GWW Andrzej Ladziński, who will present the following topics:

  • GAAR and security opinions – refusal to issue a security opinion
  • Tax capital group – an agreement on establishing a tax capital group in the context of Article 199a of the Tax Code

During the tax breakfast (7 March), organized as part of the conference, Andrzej Ladziński and Alicja Sarna will lead a discussion on tax criminal proceedings in the context of the statutes of limitation.

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Report from the Wroclaw conference on the investment process in “Zawód: Architekt” magazine

In the current issue of the nationwide magazine of the Chamber of Architects of the Republic of Poland “Zawód: Architekt”, an article was published about the conference organized by the Lower Silesian Chamber of Architects of the Republic of Poland, which focused on key issues of the investment process. The conference created an opportunity to develop a uniform practice where there are doubts at the stage of applying legal regulations. A postulate regarding publication by the Lower Silesian Chamber of Architects of the Republic of Poland of information on the interpretation of regulations was adopted as one of the conference outcomes.

The article was drawn up by Joanna Sebzda-Załuska, attorney-at-law and managing partner at GWW Legal, who spoke at the conference as an expert in the construction process.

The material is available at the link: http://www.zawod-architekt.pl/pokaz/wroclawska_konferencja__o_procesach_inwestycyjnych,478/ 

Photo: zawod-architekt.pl

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Tax workshops at the Kozminski University luty 2020

GWW together with the Student Tax Law Club functioning at the Kozminski University organizes a series of workshops for students of the University. During the workshops, GWW experts will discuss the following issues:

  • Tax law evasion clause
    Speaker: tax advisor Andrzej Ladziński
  • Identification of the actual beneficiary in practice
    Speaker: attorney-at-law Aldona Leszczyńska-Mikulska, trainee attorney-at-law Tomasz Piejak
  • Abuse of law in terms of VAT – a principle o EU law
    Speaker: tax advisor Małgorzata Militz

3rd Public Forum on Procurement for supplies and services

The 3rd Public Forum on Procurement for supplies and services will take place in Zakopane on 1-3 April 2020. Grzegorz Karwatowicz, GWW's of counsel, will have a lecture devoted to establishing conditions for participation by the contracting authority in terms of having required experience in the implementation of services financed from European Union funds.

More information on the 3rd Public Procurement Forum: https://zakopane.przetargipubliczne.pl/dt_team/grzegorz-karwatowicz/

And on 25 February in Warsaw, we will have the opportunity to participate in the conference on Public Procurement in EU projects, during which Grzegorz Karwatowicz will be one of experts. More information and registration on: https://ue.przetargipubliczne.pl/ 

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Looking for winter in GWW

Last Saturday in Warsaw, children of our colleagues got to know every nook and cranny of their parents' office, spending time on… THE SEARCH FOR WINTER! Nearly 40 young participants could enjoy such attractions as slime playing, experiments, LEGO robotics, creating soaps, there were even carnival masks! Games, competitions and contests did not let them get bored, and the toddler's corner was never empty. 

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Workshops: Register of Real Beneficiaries – How to handle it?

Shortly after the Warsaw winter holidays, on 27 February 2020, we are meeting at the GWW Warsaw office to discuss doubts regarding the identification of the beneficiary and registration of companies in the Register of Real Beneficiaries.

The meeting will be led by Aldona Leszczyńska Mikulska, attorney-at-law, partner, and Tomasz Piejak, trainee lawyer from the advisory practice for individual clients of GWW.

Registration: warszawa@gww.pl

Participation in the workshops is free of charge.
The number of places is limited. The order of registrations decides.

Agenda to download in pdf.

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Cooperation with the Lower Silesian District Chamber of Architects of the Republic of Poland

GWW strengthens cooperation with the Lower Silesian Regional Chamber of Architects of the Republic of Poland!

From February this year, Joanna Sebzda-Załuska and her team will advise members of the Chamber on matters related to regulations of the Construction Law, the Regulation on technical conditions to be met by buildings and their location, and local laws.

 

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24th place of Małgorzata Militz in the Ranking of the 50 Most Influential Lawyers

Małgorzata Militz, a VAT expert and GWW partner, was ranked 24th in the Ranking of the 50 Most Influential Lawyers published by Dziennik Gazeta Prawna!

Małgorzata is a tax advisor with extensive experience both in work in tax administration institutions and in law firms.

As we can read in the justification of the ranking, “in 2019, she caused a true headache to the tax authorities”. And all this due to the famous winning case before the CJEU, important for the entire construction industry and more. According to the judgment of the CJEU and the judgment of the Supreme Administrative Court issued as a consequence thereof, a contractor of construction works may postpone the tax obligation until the date of signing an acceptance report for the works performed.

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