Would you be informed about all events in ATAFinance?
You do not have time to keep track of our site?

Sign up for the newsletter!

Judgment of the Regional Administrative Court in Wrocław of 23 November 2015 – fixed allowance for the use of a company car for private purposes includes also fuel

2015-12-10
On 23 November 2015, the Regional Administrative Court in Wrocław issued an unprecedented judgment (ref. no. I SA/Wr 1595/15) by finding that the employer’s free of charge performance which consists in
read more

New principles governing the issuance of binding rulings

2015-12-23

1 January 2016 will be the date of entry of the new provisions of law amending the principles which have governed the issuance of binding rulings to date. The new provisions have been enacted in order to assure

read more

New principles for adjusting tax revenues and costs applicable as of 1 January 2016

2015-12-28

As of 1 January 2016, the provisions of law will clarify precisely when revenues and tax deductible costs are to be adjusted if a corrective invoice is issued or received by taxpayers. Previously this issue was not

read more

Possibility to apply for VAT refund by a foreign entity after liquidation of its branch in Poland – decision of the Regional Administrative Court in Warsaw of 10 November 2015

2015-11-26
In its judgment of 10 November 2015 (ref. no. III SA/Wa 118/15 i III SA/Wa 119/15), the Regional Administrative Court in Warsaw confirmed that a foreign entity performing tax chargeable transactions in the
read more

Retention of invoices, receipts and tickets in scanned form does not deprive the taxable person of the right to VAT deduction

2015-11-26

In the binding ruling issued on 19 October 2015 (ref. no. IBPP2/4512-718/15/BW), Director of the Fiscal Chamber in Katowice confirmed that invoices retained by the taxable person in electronic form (i.e. as scans)

read more

Invoice issued by a non-existent entity may authorise to VAT deduction

2015-11-26

In principle, the taxable person cannot be refused the right to deduct VAT due or paid in respect of goods that were delivered to him on the grounds that the invoice was issued by an entity which is to be regarded

read more

Possibility to deduct VAT on fixed sums paid for availability to provide services

2015-10-28
In the judgment of 3 September 2015 given in Case C‑463/14 (Asparuchowo Lake Investment Company OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno
read more

Participation in the integration event and the employee’s revenue

2015-10-28

End of the year is usually associated with company events organised for employees, and often also for their families. Until recently, the consequences of such events for personal income tax have been raising many

read more

Additional criteria may apply for tax exemptions in the case of dividend payments as of 1 January 2016

2015-10-28
The Act on the amendment of the personal income tax act, corporate income tax act and certain other acts is waiting to be signed by the President. The Act, generally discussed in connection with changes in regards to
read more

Fundamental changes in documentation of transfer pricing

2015-08-28

In line with a new draft of amendments to the Acts on PIT and CIT of 21 July 2015, soon we may expect significant changes to the laws regulating the documentation obligation for the purpose of transfer pricing.

read more