Author: ts_pm

The GWW tax advisory team has been joined by the tax adviser Marcin Kopczyk, who previously acted as Director of the Control Supervision Department at the Ministry of Finance. He also held managerial positions in the Masovian Customs and Tax Office and the Tax Administration Chamber in Warsaw. At GWW, he will represent clients in tax proceedings and develop e-tax department tools, in particular JPK Insight – GWW's proprietary application used to verify and control information made available to tax authorities on the state of current settlements in the form of JPK_VAT files.

Broadly understood so-called “removal of ng restrictions in business” often boils down to imposing new obligations on entrepreneurs. An example of such a practice may be the Act amending certain acts to reduce payment gridlocks of 19 July 2019. The main part of the Act entered into force on 1 January this year and introduced amendments to essential legal acts.

Marcin Borkowski, PhD, attorney-at-law, GWW of counsel, writes about new obligations imposed on entrepreneurs in his latest article at Lexplorers.

Full text of the article can be read here: http://lexplorers.pl/ograniczenia-zatorow-platniczych-nowe-obowiazki-przedsiebiorcow/

Today, in the Wrocław branch of GWW, we organized a Linkedin training for our colleagues .

The training was conducted by Piotr Czajka, attorney-at-law, an expert in the practice of IP and New Technologies.

The procedure for declaring invalidity of a decision is an extraordinary procedure. Only exceptionally can decisions issued in gross violation of law be declared invalid and such a view has been shared for almost 100 years – stated the Supreme Administrative Court in the yesterday judgment regarding victims of the residency relief, thus closing the way to recover unduly paid tax.

– As the substantive law regulations establishing the residence relief were clearly unconstitutional, then in what cases, if not in this one, final and binding decisions should be declared invalid due to a gross violation of law? If the interpretation and application of tax law regulations leads to violation of the constitutional principles of establishing tax law, then it violates the Constitution of the Republic of Poland by interfering with rights and freedoms protected by this act, and thus grossly violating law – assessed taxpayer's attorney Kamil Szczęsny. 

The article is available at: https://www.prawo.pl/podatki/ulgowicze-bez-szans-na-odzyskanie-zaplaconego-podatku-wyrok-nsa,497439.html

Last Thursday, experts from the advisory team for individual clients, attorney-at-law, GWW partner Aldona Leszczyńska Mikulska and trainee lawyer  Tomasz Piejak, conducted workshops on identifying the real beneficiary and registering companies in the Register of Real Beneficiaries.

This complex subject enjoyed great interest. Thank you for your attendance and interesting discussions.

We set the next workshop date for 27 February. We encourage you to register, the number of places is limited!

We are developing the team dealing with income tax: https://gww.pl/pl/praktyki/podatek-dochodowy/ 
We are therefore looking for an experienced CIT expert. 

Scope of duties:

• representing clients as an attorney in inspections and proceedings conducted by tax authorities and customs and tax authorities in the field of CIT
• preparing tax opinions and reports in Polish and English
• regular advice in the field of tax law
• preparing requests addressed to tax authorities, including requests for individual interpretations
• conducting tax reviews and audits
• tax verification of CIT calculations prepared by the client, including settlements in the field of withholding tax and correctness of preparing relevant tax returns
• ongoing monitoring of changes in tax law and preparing relevant information on this subject, as needed by clients

Requirements:

• professional license of a tax counsel, attorney-at-law or lawyer
• minimum 3 years of experience in taxes
• fluent English
• very good knowledge of MS Office
• good organization and ability to work under time pressure

We offer:

• work on interesting projects implemented for Polish and international clients, often leaders in their respective industries
• attractive financial conditions
• bonus depends on results and commitment
• private medical care on preferential terms
• flexible working hours
• friendly and casual atmosphere
• employment in a stable company with an established position on the market
• a modern and easily accessible office in Powiśle district of Warsaw

We invite you to send your applications with an annotation “Rekrutacja CIT” (“CIT recruitment”) to the address: warszawa@gww.pl. 

Starting from 7 November 2019, an amendment to the Code of Civil Procedure and certain other acts has been in force, which has introduced important changes regarding, inter alia, entrepreneurs settling disputes in court.

An article by Marcina Borkowski, PhD, attorney-at-law, GWW of counsel, regarding new regulations can be found in today's issue of Dziennik Gazeta Prawna.

From January 2020, invoices can be issued only to receipts provided with tax identification numbers. However, the regulations are imprecise. Doubts relate to, among other issues, to sales up to PLN 450. Some sellers believe that such a receipt is a simplified invoice and refuses to issue a regular invoice on the basis thereof.

Today's article “A receipt with tax identification number will not always replace an invoice”" with a commentary by Zdzisław Modzelewski, a VAT expert and a GWW partner, is available at Prawo.pl.

The fate of several thousand taxpayers, called victims of the residency relief, will be decided in a few days before the Supreme Administrative Court. According to experts, they were trapped in a trap set by the state for citizens. The judgment may also be crucial for other taxpayers.

In essence, the Supreme Administrative Court will decide whether the violation of constitutional principles suffered by the victims of the relief constitutes the basis for declaring invalidity of tax assessment decisions requiring taxpayers to pay an unduly determined tax.

As the representative of the victims of the residency relief, Kamil Szczęsny, pointed out, the Supreme Administrative Court may comment on how administrative courts should take into account the order referred to in Article 8 paragraph 2 of the Constitution, i.e. decide independently, taking into account the provisions of the Constitution. This, in turn, would mean that the significance of these judgments would be much greater and would not only include the victims of the residency relief, but also tens of thousands of other taxpayers.

The judgment will be announced on January 23 this year, at. 14:30.

An article related to this issue can be read at Prawo.pl: https://www.prawo.pl/podatki/ulga-meldunkowa-dla-ulgowiczow-bedzie-przedmiotem-wyroku-nsa,497258.html