Competition law – new important act

It is expected that any day, the Act of November 17, 2021 on counteracting the unfair use of contractual advantage in trade in agricultural and food products will be published in the Journal of Laws. The new act replaces the existing one. Its purpose is to implement the provisions of EU law, and in relation

Bonus for the vaccinated – is it permissible?

Employers are increasingly considering rewarding employees for vaccination against SARS-COVID-19. From the employer’s point of view, such a solution brings specific business benefits. First of all, in the field of preventing sickness absenteeism of employees. At the moment, there are no direct legal regulations in this regard. There are some discussions to empower the employers

The protection of whistleblowers draft act

Today, a draft act on the protection of persons who report violations of the law (the so-called whistleblower act) has appeared on the website of the Government Legislation Center. According to the proposed solutions, employers employing more than 50 employees will be required to establish the internal reporting regulations, specifying the internal procedure for reporting

Real estate tax – resolution of the Supreme Administrative Court

Today, the Supreme Administrative Court has adopted an important resolution in the field of real estate tax (sign. III FSK 1/12): “A building object, which is a construction within the meaning of Art. 3 point 3 of the Construction Law in connection with Art. 1a paragraph 1 point 2 of the Act on Local Taxes

The “Polish Deal” significantly modified and passed to the Sejm

The Council of Ministers adopted a substantially modified draft amendment to tax regulations under the “Polish Deal” programme. The document has now been submitted to the Sejm. Below we present a synthetic overview of the most important changes in relation to the original proposals. 1. Health insurance contribution The adopted project specifies that the basis

SLIM VAT 2 and signing of financial statements

We would like to inform you about two important events in the tax and legal field. “SLIM VAT 2” package Any day an amendment to the VAT Act will be published in the Journal of Laws, implementing the so-called “SLIM VAT 2” package. The most important changes within the package include: resignation from the condition

Significant tax reform

The Ministry of Finance has published a comprehensive draft amendment to tax regulations as part of the “Polish Deal” program. A very extensive document (225 pages) includes many changes in various taxes (PIT, CIT, VAT). Below we present a synthetic overview of the most important of them. 1. Principles of tax progression (PIT) As part

No tax on redemption (Financial Shield)

The Minister of Finance signed a decree on redemption of tax on income (revenues) due to redemption of financial subsidies granted from the Financial Shield of the Polish Development Fund. The non-collection of tax will apply to the income (revenue) obtained by the beneficiaries of the support from June 1, 2021 to December 31, 2022.

  • Published in CIT

Failure to pay VAT by the contractor and the right to deduct input tax

The right to deduct input tax is a fundamental right of a taxpayer under VAT regulations. However, there may be a situation in which our contractor does not pay the output tax, which was the input tax for us. In such a situation, does the taxpayer lose the right to deduct input tax? It is

  • Published in VAT

Telematics services and withholding tax

Telematics services are becoming more and more popular, especially for companies with a large fleet of vehicles. The vehicles are fitted with devices that enable their tracking (using GPS), downloading data from on-board computers, etc. Such effects are achieved thanks to special software. In practice, as in the case of many other services, suppliers of

  • Published in CIT