MDDP Insight

MDDP Insight

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Personal Taxes
Tech TAX
Transfer pricing
VAT
Tax obligation in intra-community acquisition and supply of goods
Poland’s accession to the European Union on May 1st, 2004, brought changes to the rules governing...
What are the key elements for calculating ESG taxonomy results?
The ESG taxonomy is crucial for ESG reporting as it focuses on technical criteria that must be met for...
Tax obligation in VAT – how to distinguish a tax obligation from a tax liability
The concept of a tax obligation is defined in Article 4 of the Tax Ordinance, which states that it is...
VAT deduction for CSR expenses not always obvious
By judgment of February 2nd, 2023, ref. I FSK 1474/20, the Supreme Administrative Court (NSA) denied...
Why is it important to accurately determinate the functional profile?
Why is it important to accurately determine the functional profile? The functional profile should be...
CJEU to assess Polish legislation on board members' liability for company tax debts
The CJEU will settle on the compliance of polish law on management board members liability for tax arrears...
Benefit test under the magnifying glass of tax authorities and KAS
Recently, intangible services have been one of the key areas reviewed during tax audits. As statistics...
Gift vouchers and VAT – uncovering the complexities
This article explores the topic of gift vouchers in light of Articles 8a and 8b of the Polish VAT Act. This...
Offering complimentary accommodation for an international job candidate
The topic of providing accommodation free of personal income tax (PIT) has raised many controversies...
IFT-1R also for non-residents receiving PIT-exempt benefits
The deadline for payers of personal income tax to issue the IFT-1R information expires soon. The form...
Establishment a permanent establishment and transfer pricing obligations
Establishment a permanent establishment and transfer pricing obligations Conducting business in another...
VAT taxpayer – how to understand the legal definition?
The definition of a taxpayer in the VAT Act is key to understanding which entities are required to settle...
Are you submitting a TPR? - Don't forget about complimentary services
Are you submitting a TPR? – Don’t forget about complimentary services There are only 3 days...
Gifts of an insignificant value and samples – about "donations" which you will not pay VAT on
On the VAT ground, if someone passes on some goods to another person for free, (i) sometimes VAT has...
Last call: Significant changes to take info account before submitting TPR
When planning to submit transfer pricing information (hereinafter: TPR) for the tax year beginning after...
Impact of classification of goods on customs duties - opinion of the Advocate General of the CJEU in case C-104/23
On January 18, 2024, the Advocate General of the Court of Justice of the European Union issued an opinion...
What is subject to VAT taxation? About the rules worth knowing and exceptions that confirm the rule
When it comes to taxes – including VAT – one of the fundamental questions that taxpayers often ask themselves...
Who submits the TPR form after a merger?
The dynamically changing economic situation, continuous development of competition in most industries...
CJEU reminds that VAT taxpayers do not have to control their contractors
The Court of Justice of the European Union, in its judgment of 11 January 2024 in Case C-537/22, reminded...
Planning, rather than mere compliance, is the essence of transfer pricing
For most taxpayers, transfer pricing is associated with numerous and complex formal requirements that...
What will change in the JPK VAT in terms of KSeF?
Despite the festive period and personnel changes in the structures of the Ministry of Finance, work on...
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