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...
SUMMARY Statute of limitations on loss in income tax Tax loss is not a tax liability within the understanding of Article 5 of the Tax Ordinance Act. Statute of limitations on a tax liability...
Interpretacja indywidualna przepisów prawa podatkowego wydana przez Dyrektora Krajowej Informacji Skarbowej 29.9.2022 r., 0111-KDIB1-3.4010.241.2022.1.IZ Zdaniem Dyrektora Krajowej Informacji...
Interpretacja indywidualna Dyrektora Krajowej Informacji Skarbowej z 18.2.2022 r., 0111-KDIB1-2.4010.655.2021.2.BD Zatrudnienie pracowników spółki niemieckiej w formule home office w Polsce może...
