GWW Tax in the Ranking of Tax Consulting Companies of Rzeczpospolita

In the current ranking of top tax consulting companies in 2017 organized by Rzeczpospolita, GWW Tax ranked:

• 9^th in the category of the largest companies according to the number of tax advisors (promotion by one position as compared to last year),
• 10^th in the category of the largest companies by revenue (another year in a row),
• 7^th among companies advising the largest number of listed companies.

We received an additional distinction in the category of prestigious transactions for tax consultancy in the transaction concerning the takeover of a Cypriot company, Metalem by Cyfrowy Polsat. Our services concerned the development of the transaction concept and we also provided support in the process of its implementation. We also obtained individual interpretations for our client, which confirm the tax neutrality of the conducted process.

We are also a leader in the category of other interesting judgments submitted by the participants of the ranking and recognized by the Competition Jury. GWW made it in as many as 3 out of 12 judgments:

• two judgements in the VAT category / Małgorzata Militz

1. Referral of a preliminary ruling to the EU Court of Justice – a decision of the Supreme Administrative Court (file ref.no. I FSK 65/16) of 28 November 2017 – regarding the time when the tax obligation arose. Regardless of the outcome of the decision, the case will have ground-breaking significance for the construction industry, as it determines the correctness of VAT settlements.

2. The final ruling of the Provincial Administrative Court in Wroclaw (file ref. no. I SA / Wr 343/17) of 31 October 2017, which leads to the development of a very advantageous interpretation of VAT provisions regarding the right to deduct input tax related to the use of reverse charge. Taxpayers who did not declare the tax due to transactions subject to reverse charge do not have to fear that in the case of the tax amount being determined by the office, they will be deprived of the right to deduct tax due.

• one ruling from the substantive and procedural law category / Kamil Szczęsny

The verdict of the Supreme Administrative Court (file ref. no. II FSK 163/15) of 21 February 2017, concerning the impact of the delivery of the limitation period. The Supreme Administrative Court stated that it is important – with the obligation arising in the manner specified in art. 21 § 1 point 1 of the Tax Code – the date of the decision of the appeal body, and not the date of its delivery.