Author: ts_pm

Rules for settling passenger car lease agreements changed last year. A possibility of considering full lease installment expenses as tax deductible expenses was limited. The regulations set limits on the value of vehicles, which give the possibility to charge part of the lease installment to costs – in the proportion of the limit to the value of the vehicle.

The change mainly affected entrepreneurs who concluded after 31 December 2018 lease agreements relating to passenger cars with a value exceeding PLN 150 thousand and PLN 225 thousand in the case of electric cars. They cannot recognize the full amount of lease installments as tax deductible expenses.

The whole article by Piotr Świstak, a lawyer, is available on Prawo.pl website: https://www.prawo.pl/podatki/aneks-umowy-leasingu-nie-pozwoli-na-korzystne-rozliczanie-rat,497158.html 

 

At the end of last year, at the request of the Head of the National Tax Administration, the Council for the Prevention of Tax Avoidance issued three precedent opinions on the application of the general clause against tax avoidance. The most interesting thing about them is a statement that the clause can be used when all activities were carried out by the taxpayer before it entered into force. According to experts, the opinion of the Council is incorrect.

Andrzej Ladziński's commentary can be found in today's issue of Dziennik Gazeta Prawna.
https://gospodarka.dziennik.pl/news/artykuly/6420528,eksperci-fiskus-podatki.html 

Continuation of the great scandal. Andrzej Ladziński, tax advisor, co-author of the Report on Instrumental Initiation of Treasury Criminal Proceedings (https://gww.pl/pl/aktualnosci/raport-instrumentalne-wszczynanie-postepowan-karny/) was invited as an expert to the “Państwo w Państwie” program on Polsat TV.

The program was devoted to the case of a businessman who was treated like a dangerous bandit just to suspend the limitation period for tax liability by presenting him with criminal tax charges.

The authors of the program also call for support of the civic legislative initiative, which aims at repealing Article 70 paragraph 6 item 1 of the Tax Code. We wholeheartedly support this appeal and the initiative itself.

https://www.polsatnews.pl/wideo-program/panstwo-w-panstwie-biznesmen-potraktowany-jak-bandyta_6763164/

 

In today's program "Winien i ma” of the Third Program of Polish Radio we will hear the comment by Zdzisław Modzelewski, tax advisor, on tax changes that came into force on January 1 this year. Placing a tax identification number NIP on a cash receipt, White List, online cash registers are some of these changes.

The program can be heard at: https://www.polskieradio.pl/9,Trojka/6253,Winien-i-ma 

Not only failure to submit explanations, but also insufficient submission thereof may be punishable by an administrative penalty. A taxpayer who believes that the penalty has been imposed after the expiry of the limitation period may possibly not pay it and defend their views in separate proceedings. This is confirmed by a recent judgment of the Supreme Administrative Court. Commentary by Kamil Szczęsny, lawyer, court representative of the company concerned can be read in today's article at Prawo.pl: https://www.prawo.pl/podatki/kary-porzadkowe-po-uplywie-terminu-przedawnienia-zobowiazania,496979.html

When establishing a limited liability company (sp. z o.o.), shareholders are obliged make contributions to cover its share capital. The contributions can be made in cash or in kind, for instance immovables or movables. However, are the shareholders entitled to withdraw such contributions made?

Today's article by Marcin Borkowski, Ph.D., attorney-at-law, of counsel at GWW can be found in Dziennik Gazeta Prawna.

A PDF scan can be downloaded here.

GWW partners and associates wish you a wonderful Christmas!

 

We would like to inform that our offices will be closed on the 24th of December. On the 23rd and 27th of December, we work until 5 pm.

 

Failure to register in the Register of Real Beneficiaries (UBO) within the statutory deadline may result in a fine of up to PLN 1 million, whereas reporting false data may result in criminal liability of representatives of the registering company.

On 16 January 2020 in Warsaw, we will conduct workshops during which we will discuss doubts arising during identification of the beneficiary and registration of companies in the Register of Real Beneficiaries. The meeting will be chaired by Aldona Leszczyńska Mikulska, attorney-at-law, partner, and Tomasz Piejak, trainee attorney-at-law 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. Registration is made on a first come, first served basis.

Program to download in pdf.

 

On 7-8 November 2019, a conference of the Lower Silesian Regional Chamber of Architects of the Republic of Poland was held covering matters related to issuing use permit decisions in respect of buildings. The managing partner of GWW Legal, Joanna Sebzda-Załuska, attorney-at-law, investment process expert, took part in discussion panels regarding the investment process, including the quality of cooperation between architects and public administration authorities from the region. Ms. Joanna Sebzda-Załuska also gave a lecture on “Building permit design vs. building law vs, construction supervision”.

Apart from representatives of the Lower Silesian Regional Chamber of Architects of the Republic of Poland, the conference was attended by representatives of architectural and building administration authorities, as well as building supervision authorities at the poviat and voivodship level. During the conference, important issues were discussed and experience was shared, in order to standardize and streamline procedures applicable in these areas. The dialogue opened up the possibility of developing a uniform practice in areas that at the stage of applying legal regulations raise a number of doubts and problems. The conference was held at the Wojanów Palace in Wojanów.

More information available at: https://izbaarchitektow.wroc.pl/aktualnosci/konferencja-dot-zagadnien-zwiazanych-z-wydawaniem-decyzji-o-pozwoleniu-na-uzytkowanie-budynkow-palac-wojanow-listopad-2019/

Joanna Sebzda-Załuska, expert in the field of investment process, attorney-at-law, managing partner at GWW Legal, conducted a training in Wroclaw on “Preparation of an investment for the use permit".

And on 26 February 2020 in Warsaw, another training will be conducted by Joanna Sebzda-Załuska. The meetings are primarily addressed to investors, general contractors as well as designers and construction site managers. More information and registration for the training: https://kompetencja.com.pl/opisy-szkolen/przygotowanie-inwestycji-do-pozwolenia-na-uzytkowanie-2/ 

The trainings on “Preparation of an investment for the use permit” are carried out under the auspices of GWW.