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Judgment: “exit tax” does not apply to private property of natural persons

In accordance with the provisions of the PIT Act: taxation with the tax on income from unrealized profits (“exit tax”) is subject to, inter alia, transfer of an asset outside the territory of Poland, as a result of which Poland loses the right to tax income from the sale of this asset, while the transferred

Judgment: undocumented costs are tax non-deductible

The taxpayer purchased a number of intangible services (advertising / market research / advisory services), which he classified as tax-deductible costs in CIT. Tax authorities ruled on their exclusion from tax-deductible costs due to the lack of documentation confirming their performance. The decision was appealed against to the District Administrative Court in Gliwice. The taxpayer

  • Published in CIT

Christmas wishes

Ulve Tax & Legal team would like to wish you all the best for Christmas!

General interpretation – participatory exemption, general partnerships and limited partnerships

The Minister of Finance issued a general interpretation (sign. DD5.8203.2.2021) regarding the application of the so-called “participatory exemption” of income (profits) obtained from participation in the profits of general partnerships and limited partnerships which are CIT taxpayers (pol. spółka komandytowa and Spółka jawna). The Minister stated that this exemption may apply to income (profits) generated

  • Published in CIT

Judgment: indication of the fixed asset symbol as part of the individual interpretation

The Supreme Administrative Court in its judgment of 9th December 2021 (sign. II FSK 672/19) ruled that the Director of the National Tax Information should define the Fixed Assets Classifications symbol as part of an individual interpretation, but does not have to consult statistical authorities for this purpose. The taxpayer wanted to ask the authority

“Transfer” of real estate between the spouses’ business assets

In business practice, it often happens that the spouses are co-owners of real estate, e.g. commercial premises. If one of them conducts economic activity, then he enters this real estate into his register of fixed assets. But what if the other spouse also becomes an entrepreneur, and the common will is that such a fixed

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

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