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Expenses for alcohol during integration meetings and tax deductible costs

2017-09-29
The company will not treat alcohol served at a meeting of one if its departments as tax deductible costs, even if the purpose of department meetings is to enhance the level of motivation for work and integration, which should bring about an increase in the company’s revenues.
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Continuous supplies and tax point

2017-09-29
In a judgment of 12 July 2017, court ref. no. I FSK 1714/15, the Supreme Administrative Court confirmed that the provisions regulating the tax point appropriate for services supplied on a continuous basis may be applied to a supply of goods. This judgment may give hope to taxpayers that the favourable case law of administrative courts in this regard will be established and the tax point will be deferred for supplies of goods which are accounted for in settlement periods.
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Regulations on transfer pricing documentation finally published

2017-10-02

On 18 September 2017, nearly 12 months after the proposals, the Decrees regarding information to be included by PIT and CIT taxpayers in the prepared tax documentation were published. The Decrees clarify the scope of information which should be presented in the so called local file and master file documentations, implemented by the amendment which has been effective already since the beginning of this year.

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