Among others, this Commentary explains practically issues related to:

• the scope of VAT on the supply of goods, including intra-Community acquisition and delivery, and provision of services;
• determination of the place of supply for the supply of goods, intra-Community acquisition and delivery of goods, import of goods and provision of services;
• determination of the tax point, including for small taxpayers and of the tax base;
• tax assessment and collection rules;
• current tax rates and the catalogue of exemptions;
• deduction rules and tax refund conditions;
• forms of tax payment, including submission of SAF-Ts and VAT returns;
• special procedures regarding small entrepreneurs, farmers, tourist services, supplies of second-hand goods, works of art, tax refunds for travellers.

The most important amendments introduced in 2019 include:

• new rules for applying bad debt relief;
• no requirement to submit a separate application for a refund of excess VAT;
• changes in VAT exemptions regarding PPK management services, debt collection services, including factoring;
• extending the exemptions from the obligation to run cash registers;
• indefinite retention of increased VAT rates of 8% and 23%, with the possibility of their reduction depending on the condition of the economy;
• facilitating the use of the MOSS procedure for taxation of digital services;
• succession of the obligation to pay VAT regarding the enterprise inheritance;
• new VAT rules related to the issue of vouchers.

In addition, in the publication the author refers to planned amendments, including:

• a flat-rate scheme for farmers;
• on-line cash registers and restrictions of the possibility of keeping turnover records and tax amounts by means of cash registers that will not have a connection with the Central Repository and the possibility of sending information from the cash register to this Repository;
• simplifying tax settlements and streamlining compliance with obligations towards the tax authorities by introducing SAF_VDEK – replacing the existing VAT returns and SAF_VAT;
• introduction of regulations regarding the Central Register of Invoices.

The Commentary in question is intended for:

• tax and accounting advisors supporting companies, foundations and associations, cooperatives and local government units;
• chartered accountants;
• employees of tax and customs and tax offices, including tax control inspectors (National Revenue Administration);
• employees of local government and state administration, including appeal bodies;
• judges of administrative courts;
• legal advisers and lawyers;
• VAT taxpayers, including “small taxpayers”.

You are kindly invited to learn more about this publication on the website of C.H. Beck publishing house

The publication consists of two parts. The first part describes the most important institutions related to the application of SPM, such as the essence of this mechanism, VAT account, transfer message, benefits of using SPM and joint and several liability. It also discusses announced amendments that could potentially apply from 2019.

The second part includes a set of questions and doubts related to the use of SPM, which appear in the authors’ practice, in press publications, or taxpayer questions, including those formally reported to tax authorities in the form of applications for individual advanced tax rulings.

The biggest advantage of the presented publication is over 100 specific questions. These questions are frequently very detailed and require careful analysis. Thanks to this, the answer is comprehensive and presented in a transparent way.

You are kindly invited to learn more about this publication on the publisher’s website.

What distinguishes the publication is an innovative way of combining real estate taxation issues and the newly introduced tax on building revenues. The authors cite numerous body of case law, including key judgments of the Constitutional Tribunal of December 2017. They indicate possible ways of interpreting the provisions of the Act on local taxes and charges and the Building Law against the issues that entrepreneurs most frequently face in practice.

The book addresses such issues as:

• taxation of buildings, structures and land belonging to entrepreneurs operating in various industries (including development, industrial, energy, railway business),
• leasing vs property tax,
• determining the property taxpayer in various situations;
• fixed assets and the subject of property tax;
• tax on revenues from the rental of buildings according to the rules in force in 2018 and changes planned for 2019.

The book is now available in bookstores.

The authors of the study are both reputable practitioners, including judges, and academics. The publication is intended for tax advisers, lawyers, legal counsels and judges. It will be a valuable source of knowledge for employees of government and local government administration bodies.

More: https://www.profinfo.pl/sklep/orzecznictwo-w-sprawach-podatowych,58548.html