Author: ts_pm

Yesterday there was a solemn announcement of results of a Ranking of Tax Advisory Companies 2019 organized by Rzeczpospolita, during which we received a distinction in the category of the prestigious win in real estate tax courts. In this category, the jury awarded for the winnings in administrative courts, in groundbreaking tax matters.

 

• Tax advisory team received a distinction in the category of the prestigious win in real estate tax courts in 2018. People who played a key role in the case were: attorney Kamil Szczęsny and Dr. Tomasz Nowak.

  Justification: For the judgment of the Supreme Administrative Court of November 29, 2018, regarding tax qualification of buildings owned by operators from the gas industry, the court found it incorrect to define a building as a subject to property tax based on the regulation of the Minister of Economy of 30 April 2001. According to the NSA, it is not possible to formulate definitions of statutory terms in a lower-order act.
   

• The jury of the ranking also appreciated another ruling of the GWW real estate Tax team:

  The judgment of the Supreme Administrative Court of April 6, 2019, regarding taxation of property on telecommunications facilities. According to the judgment, the declaration made by the buyer is not evidence of relevant circumstances arise on the property tax to the seller. The key role in the case was played by the attorney Kamil Szczęsny.

Complete results: https://www.rp.pl/Rankingi/304189978-Ranking-firm-doradztwa-podatkowego-2019-doradcy-podatkowi-skuteczni-przed-sadem.html

In the list of GWW Tax Advisory Companies, Tax took:

• 9th place in terms of the number of tax advisors – maintaining the position from last year
• 9th place in terms of the number of listed companies
• 12th place in terms of revenues for 2018, with an increase in revenues from the previous year.

We would like to thank the jury for the distinction and congratulate the awarded team on the well-deserved win.

Photo: https://www.rp.pl/

We would like to kindly remind you that our offices will be closed on April 22nd.

The amendment to the Code of Commercial Companies and Partnerships, which entered into force on 1 March 2019, was intended to answer the question of who can sit on the  board of a professional partnership. The amended regulations determine that apart from partners, third parties may also become members of the management board of the professional partnership. However, a new problem has arisen. The amended regulations require that at least one partner should be a board member. This means that partners must choose one from among them who will become a member of the board.

As a consequence, the amended regulations result in deterioration of the position of partners. Instead of facilitating their exercising of a free profession in the form of a professional partnership, new obligations are imposed on them.

A full text of the article by Marcin Borkowski, PhD, is available at the following link: https://www.wprost.pl/gospodarka/10208449/zarzad-spolki-partnerskiej-czyli-uszczesliwianie-na-sile.html 

In the latest, April issue of Przegląd Komunalny managzine, GWW was included in the list of law firms specializing in environmental protection.

We would like to remind you that tomorrow, on April 11, in Rzeszów, a training will be held on Environmental protection in an enterprise – a study for environmental protection specialists. More information is available here

Joanna Sebzda-Załuska, attorney-at-law and managing partner at GWW Legal, talks about her excursion to Peru and search for what is important in life. “Nowadays, you can often hear people saying: “Actually, I have everything – a family, professional fulfillment, not so bad financial situation, and yet, in everyday dealing, something eludes me.” We invite you to read the article that appeared in the weekend supplement of Puls Biznesu.

Download here.

The environment protection team invites you to training in the field of environmental protection for entrepreneurs.

On 11 April in Inkubator Podkarpackiego Parku Naukowo – Technicznego AEROPOLIS in Jasionka (near Rzeszów), a meeting will be held devoted to legal aspects of environmental protection, entitled:
ENVIRONMENTAL PROTECTION IN AN ENTERPRISE – A STUDY FOR ENVIRONMENTAL PROTECTION SPECIALISTS.

We invite everyone who is particularly close to conducting business in accordance with environmental regulations.

More information can be downloaded here.

Registration: martyna.lipinska@gww.pl 

During the “Digitization of the Polish Economy” Congress, which took place on 27 March this year, there was an official announcement of results of the current 13^th edition of the Ranking of Tax Firms and Advisors organized by Dziennik Gazeta Prawna.

 

In the list of the largest tax advisory companies, in the category of large companies, GWW Tax was ranked 7^th.

Kamil Szczęsny, was the winner in the category of the best advisors – local taxes, taking 1^st place!

In the justification of Kamil's choice, we can read:
The jury appreciated numerous cases won before the Supreme Administrative Court regarding disputes about the taxation with real estate tax of elements of gas networks, telecommunications facilities. The jury also took into account activities undertaken in connection with the overpayment which occurred after the Constitutional Tribunal's judgment of 13 December 2017. In the case of the gas network, the dispute concerned taxation of equipment as a structure (value-based taxation) and the application of non-statutory regulations. The dispute regarding telecommunications facilities boiled down to the method of determining the tax base. The issue of overpayment after a clear judgment by the Constitutional Tribunal should not be a problem. In practice, it raises doubts of municipal tax authorities and, as a result, disputes with taxpayers. Therefore it is not easy to obtain it, even though after the judgment of the Constitutional Tribunal it seemed just a formality.

The ranking supplement is available at the following link: https://edgp.gazetaprawna.pl/wydanie/56310,28-marca-2019/67356,Ranking-firm-i-doradcow-podatkowych/1

Justification for the choice can be found here.

Insurance coverage as part the carrier's liability insurance (CLI) should be as wide as possible and adequate to the type and scope of transports performed. It is in the interest of both the carrier and its client. CLI insurance is a voluntary insurance, however it is today a market standard that the carrier holds it. The scope and parameters of this insurance should be one of the key criteria for the carrier assessment and selection.

In the TFL (Transport Forwarding Logistics) Guide developed by Gazeta Finansowa, Krzysztof Wysocki, attorney-at-law, discusses the issues of providing transport security to customers and answers the question of the third party liability insurance importance in the TFL industry.

Article by Krzysztof Wysocki, attorney-at-law.

TFL Guide.

 

The European Parliament has announced that a provisional agreement has been reached between the European Parliament and the EU Council on the shape of the directive, which will aim at ensuring legal regulations in all European Union member states regarding protection of persons reporting breaches of European Union law.

Article by Ines Borkowska, legal counsel at GWW, was published in the online edition of Wprost.

https://www.wprost.pl/kraj/10200588/jest-porozumienie-w-ue-w-sprawie-sygnalistow.html 

The GWW team led by Krzysztof Kasprzyk represented Budimex S.A. before the Voivodship Administrative Court in the won case, which concerned the recognition as tax costs of expenses related to joint and several liability towards further subcontractors. The Court shared the arguments of Krzysztof Kasprzyk. The Voivodship Administrative Court ruled that in a situation where a company (a general contractor) conducts business activities and there are prerequisites for joint and several liability, as referred to in Article 6471 of the Civil Code, an expense made to a further subcontractor as a result of such liability will be the tax deductible cost, even if it has already make payment to the subcontractor, and regardless of a direct basis for such payment (court judgment, court settlement, settlement or claim recognition).

The judgment in favor of our Client, Budimex S.A. with its registered office in Warsaw, was issued by the Voivodship Administrative Court on 6 March 2019, ref. No. III SA/Wa 1265/18.