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…
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 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…
A marriage may be regarded as a VAT taxpayer! – Groundbreaking CJEU ruling in Case C-213/24, Grzera On 3rd April 2025, the CJEU delivered a highly significant judgment in the Polish Case C-213/24, Grzera. The ruling concerns, firstly, whether a seller can be considered a VAT taxpayer if they order the preparation of the transaction…
A Transactionally significant judgment on the redemption of shares The combined efforts of MDDP’s Real Estate and Tax Litigation teams have successfully concluded proceedings regarding the redemption of shares, specifically concerning the abuse of law clause for one of our clients. In a recent judgment, the Voivodeship Administrative Court (WSA) in Białystok overturned an unfavourable…
MDDP advised European Student Housing Fund II on its latest transaction on the PBSA market MDDP advised European Student Housing Fund II, an owner and operator of student housing across Europe, on the sale of a PBSA project on Ciołka Street in Warsaw. This latest transaction shows how dynamically the PBSA sector is developing on…
MDDP provided comprehensive advice to Student Depot on another transaction on the PBSA market Experts from MDDP Michalik Dłuska Dziedzic advised Student Depot on a transaction involving the acquisition of a land property located on Ciołka Street in Warsaw’s Wola district. A new private dormitory – the Group’s third investment in Warsaw – will soon…