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 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…
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 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…
MDDP advised European Student Housing Fund II on another PBSA transaction MDDP advised European Student Housing Fund II, a pan-European owner and operator of student housing assets, on the sale of a purpose-built student accommodation (PBSA) project located on Sienkiewicza Street in Wrocław to Xior Student Housing. Formerly home to the Mamut Bakery, the Basecamp Wrocław…
Five awards for MDDP in the Rzeczpospolita Ranking In the latest edition of the Rzeczpospolita Tax Advisory Firm Ranking, MDDP has been recognised in five distinct categories. Justyna Bauta-Szostak awarded as the best corporate income tax expert Among Justyna Bauta-Szostak’s 2024 achievements was a project analysing the interplay between Polish corporate income tax (CIT) provisions…
Happy Easter! Regardless of where we are, we are all united by the need for security – in our private lives, as well as in our business relationships. May the upcoming Easter be a time to reflect on what truly matters – our responsibility towards the world, care for the common good and the…
Eight awards for MDDP in the Dziennik Gazeta Prawna Ranking We are delighted to announce that in the 19th edition of Dziennik Gazeta Prawna’s Ranking of Tax Firms and Advisors, MDDP has received as many as eight distinctions. Anna Misiak recognised for personal income tax (PIT) Anna Misiak completed numerous challenging advisory projects in 2024,…
MDDP advised LifeSpot on its latest project on the PRS market MDDP experts provided tax advisory support to LifeSpot in a transaction concerning the acquisition of a land plot in Warsaw, where a new Private Rented Sector (PRS) project is set to be developed. This marks another investment by LifeSpot in the capital, with its…
Tomasz Michalik again honoured in Chambers Europe ranking! We are delighted to share great news – once again Tomasz Michalik has been awarded a prestigious distinction in the most recent edition of the Chambers Europe ranking. For the 19th time in a row, Tomasz has been placed in Band 1, the top category among tax…