A building structure satisfying the criteria of a building cannot be treated as a construction structure – ruling of the Constitutional Tribunal of 13 December 2017, ref. no. SK 48/15
On 13 December 2017, the Constitutional Tribunal gave a ruling in case ref. no. SK 48/15, according to which Article 1a paragraph 1 item 2 of the Act on Taxes and Local Charges of 12 January 1991 (where a legal definition of a construction structure is included), to the extent where it makes possible to find that a building structure satisfying the criteria for a building, as envisaged in Article 1a paragraph 1 item 1 of the above law, is a construction structure, is contradictory with the principle of special specification of regulations on public levies, derived from Article 84 in conjunction with Article 217, in conjunction with Article 64 paragraph 3 of the Constitution of the Republic of Poland.
Design documentation prepared by a construction company chargeable with VAT in accordance with general principles as a separate service
Since the reverse charge mechanism was implemented for subcontractors of construction services, proper classification of transactions and identification of an entity obligated to settle VAT has been causing a lot of problems for taxpayers.
In a situation where the second supply has taken place before the intra-Community transport occurs, the intra-Community transport cannot be
What we can conclude from our contacts with specialists from other continents is how attractive Polish economy is in the age of globalisation. Poland is getting more and more appealing to our Asian partners.
Many social and cultural events kept company in Warsaw. PrimeGlobal members were enchanted by Polish capital city. We hope it is a good forecast for successful cooperation between PG members.