vPPA (virtual power purchases agreement) VAT treatment
vPPA in Poland: analysis of MDDP’s tax interpretation regarding financial transactions related to renewable energy and their tax implications.
MDDP advised Ghelamco on the sale of the VIBE building
MDDP advised Ghelamco on the sale of the VIBE building Experts from MDDP Michalik Dłuska Dziedzic i Partnerzy provided tax advisory services to Ghelamco on the sale of the VIBE building to Manova Partners. The transaction, one of the largest office deals in the CEE region in 2025, involved a modern office complex located in…
MDDP with 10 nominations in ITR EMEA Tax Awards 2025
MDDP with 10 nominations in ITR EMEA Tax Awards 2025 International Tax Review has announced this year’s shortlist, and MDDP has once again been recognised among Europe’s leading advisory firms, securing an impressive 10 nominations – both for team achievements and individual excellence. Regional categories (EMEA): 🏆 Tax Advisory Firm of the Year 🏆 Indirect…
MDDP advised the Adventum Group on the combined acquisition of four properties under a sale and leaseback structure
MDDP advised the Adventum Group on the combined acquisition of four properties under a sale and leaseback structure MDDP experts once again had the pleasure of supporting the Adventum Group – this time in a transaction involving the acquisition of industrial properties, including buildings and accompanying infrastructure, with a total leasable area of approximately 185,000…
Entrepreneurs under increasing pressure – MDDP and Confederation Lewiatan report points to uneasy relations with tax authorities
Entrepreneurs under increasing pressure – MDDP and Confederation Lewiatan report points to uneasy relations with tax authorities The tax advisory firm MDDP has published a report entitled “Entrepreneurs under the fiscal microscope 2025. “Entrepreneurs under the fiscal magnifying glass 2025“, prepared in cooperation with Konfederacja Lewiatan. The document analyses the control activities of the tax…
MDDP at the Withholding Tax Conference
MDDP at the Withholding Tax Conference We are pleased to announce that Justyna Bauta-Szostak, Partner, Tax Advisor, and Legal Counsel at MDDP, will participate in the 1st Nicolai Copernici Global Tax Talks: Withholding Tax Challenges conference. This prestigious event will take place on May 9–10, 2025, at the Faculty of Law and Administration, Nicolaus Copernicus…
Exemption from WHT without recognising the recipient as the beneficial owner
Exemption from WHT without recognising the recipient as the beneficial owner The Supreme Administrative Court (NSA) ruling concerning one of the most problematic issues in the area of withholding tax (WHT), confirming that, in order to apply the WHT exemption, it is not always necessary for the dividend recipient to meet the conditions required to…
Successful defence of the right to input VAT deduction
Successful defence of the right to input VAT deduction Case concerning the right to the input VAT deduction on complex supplies related to the major project involving the production and outfitting of innovative modular buildings. The tax authority denied the company the right to deduct VAT in an amount of approximately PLN 40 million, disputing…
Right to a tax overpayment refund in a Tax Capital Group after its dissolution – precedential judgment
Precedential judgment on the right to a tax overpayment refund in a Tax Capital Group after its dissolution The first final judgments in Poland confirmed that the right to recover tax overpayment by a tax capital group (TCG) following its dissolution is granted to each company that was previously a member of that group. The…
Winning defence of the right to deduct expenses as tax-deductible costs after the limitation period for tax liability
Winning defence of the right to deduct expenses as tax-deductible costs after the limitation period for tax liability The tax authorities challenged the client’s right to deduct multi-million expenditures on the purchase of goods as tax deductible costs. The goods were acquired in one tax year but resold in the following year. According to the…