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!

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

2018-01-18

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.

read more

Design documentation prepared by a construction company chargeable with VAT in accordance with general principles as a separate service

2018-01-18

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.

read more

Master File not for selected business division but for all group entities

2018-01-24
Taxpayers have less and less time for preparing tax documentation for 2017 which, in accordance with Polish regulations, in the case of taxpayers whose revenues or costs within the meaning of the Accounting Act exceeded in 2016 the equivalent of EUR 20 million should include also information about the group of related parties (the so called group documentation – Master File).
read more