Publications

Boxes of products, transferred by a company without consideration, containing the same goods as well as boxes with mixed goods constitute samples referred to in Article 7.7 of the VAT Act.

After the expiry of the term of a tax capital group agreement or after the loss of the status of a tax capital group, member entities of such group have the right to deduct losses incurred before the group was created, in the nearest consecutive five years – such confirmation was given by the Director of Fiscal Chamber in Katowice in an individual binding ruling of 13 April 2016, ref. no. IBPB-1-1/4510-49/16/BK.

Starting as of 1 July 2016, the amendment of the Tax Regulations will impose the obligation to send to tax authorities information originated from tax ledgers and accounting records via means of electronic communication or on data carriers as the Uniform Control File (UCF).