Uniform European TIN – better control of taxpayers at EU level
2013-04-08
The European Commission (EC) intends to introduce a uniform European Tax Identification Number for all taxpayers. Through such number all EU Member States would have access to information about taxpayers. According
Tax may be paid for another taxpayer – verdict of the Supreme Court
2013-04-16
A company acting as a third party may effectively pay tax for another taxpayer. So ruled the Supreme Court in its verdict of 11 April 2013 (ref. no. CSK 368/12).
To date tax
Take-up of investment certificates in exchange for securities and shares in a limited liability company (sp. z o.o.) is not treated as revenue – new verdict of the Supreme Administrative Court
2013-04-18
Contribution of securities and shares in sp. z o.o. to a closed end investment fund in exchange for investment certificates does not create revenue on account of the transfer of such assets. So ruled the
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