Submission of VAT-R registration applications in the field of VAT by accounting offices is the norm. However, it should be remembered to perform these activities with great caution, as they may be associated with many costly consequences, such as liability for the taxpayer’s VAT arrears. However, what is important, this responsibility is not automatic and

The issue of renting residential premises (e.g. for employees) seems to be such a common issue that it would seem that it should no longer raise any tax doubts. Nevertheless, the interpretation of the provisions determining the appropriate VAT rate or exemption has changed over the years, and as a result, in economic practice, there

Below we present a short summary of the most important changes in tax/business law and practice in March. Legislation A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Fiscal Penal Code Act has been published on the website of the Government Legislation Centre – including liberalization of the