Objęcie omawianym zwolnieniem podatkowym wydatków przeznaczonych na spłatę kredytu (pożyczki) zaciągniętego na zakup (budowę, rozbudowę) zbywanej nieruchomości prowadziłoby do dwukrotnego obniżenia...
SUMMARY The meaning of international law regarding evaluation of the qualifications of an expense as tax deductible The subject of this article is a question whether and within what scope foreign...
SUMMARY Health professions within the meaning of Article 43 (1) (19) (c) of the VAT Act The purpose of the article is to clarify who can be recognised as a health profession and exempt from VAT. In...
SUMMARY Discrepancy in taxation of belonging premises with real estate tax Taxation of the associated premises depends on their location. If an accessory is located in the same building as a flat,...
SUMMARY E-mail service to an agent The purpose of this article is to present the rules of service of process to an agent to an e-mail address in a situation when they did not provide the address....
SUMMARY Polish holding company – a new instrument to stimulate further investment Holding structures that benefit from tax preferences are popular in many tax jurisdictions - such a solution has...
SUMMARY Evolution of tax law provisions regarding CIT taxation The lawmaker introduced provisions to the act on corporate income tax that aim to amend existing taxation rules regarding: lump sum...
