There is an ongoing wait for the new definitions of building and structure for property tax purposes to come into effect from 2025, which is just a few months away. One group of taxpayers for whom the announced regulations will be relevant are owners of various types of tent structures, such as tent covers, inflatable…
After a series of favorable rulings for CIT taxpayers by provincial administrative courts in cases concerning CIT exemptions for compensation granted to energy-intensive sectors, the Supreme Administrative Court [NSA] has issued a ruling with reference II FSK 397/24, which broke the previous line of jurisprudence. Previous case law In the judgments issued so far, provincial…
Should it be inferred from the draft that the concept of a structure takes precedence over the definition of a building? The intention of the drafters was to resolve disputes in the “structure or building” area. It is relatively clear to indicate that the precedence of the definition of a building applies to complex structures…
With many taxpayers, the attitude persists that all structures owned by an entrepreneur are subject to property tax (PON). This may be the result of their experience with the tax authorities. Most often, tax authorities do not check whether a given structure is actually related to the entrepreneur’s business, which is the wrong approach. This…
The ESG taxonomy is crucial for ESG reporting as it focuses on technical criteria that must be met for an entity’s activity to be considered environmentally sustainable. Taxonomic disclosures are based on three key performance indicators (KPIs), i.e., CapEx, OpEx, and turnover. The results for each indicator must be presented separately, showing the percentage share…
Recently, intangible services have been one of the key areas reviewed during tax audits. As statistics made available to us by the Ministry of Finance show, service transactions account for almost 30% of all transactions reported by taxpayers in 2020-2021 in the TPR form, of which as much as 10% are intangible services. Intangible services…
On January 1, 2024, the minimum corporate income tax provisions of Article 24ca of the CIT Law will begin to apply. Therefore, we are starting a series of publications in which we will introduce the assumptions of minimum income tax and indicate how to determine whether it will apply to a particular organization and, ultimately,…
Or rather, on the premise of beneficial ownership, since, despite the name of the project (‘clarifications on withholding tax collection’), their scope is limited to the aforementioned aspect. The deadline for comments is 10 October. The draft clarifications raise even more questions than the original one from June 2019. Lack of precision and confusion of…
The lifting of the state of epidemic in Poland and taxes By the regulation of the Minister of Health published in the Journal of Law, the state of epidemic in Poland is cancelled. At the same time, the other published regulation of Ministry of Health introduced in Poland the state of epidemic emergency. What will…