Jednocześnie zwrócić należy uwagę, że skarżąca spółka poniosła wydatek mający w rzeczywistości na celu ochronę interesów właściciela wzoru, czyli spółki „X”. (…) Tym samym nie sposób uznać, aby...
SUMMARY Sugar tax regulations should be improved “The first pancake is always spoiled”, you might say about the sugar tax introduced in Poland. However, some gaps and errors can be corrected based...
SUMMARY Tax effects of a judgement or settlement regarding the Swiss franc issue Credit recipients, who drew indexed or denominated loans in CHF, increasingly question the validity of their loan...
SUMMARY Indirect tax haven transactions at transfer pricing from January 1, 2021 The article attempts to obtain an answer to the question of whether the amendment to the provisions of the Act of...
SUMMARY The Polish "VAT Group" scheme compared with regulations in the other EU Member States The Polish regulation on the so-called VAT groups comes into force as of the 1st of January, 2023. The...
SUMMARY VAT - closer to the introduction of the definitive VAT system The introduction of the definitive VAT system applicable to the taxation of trade between individual Member States of the...
W obrocie gospodarczym, szczególnie wśród spółek kapitałowych należących do jednej grupy, często dochodzi do przejęcia długu na podstawie art. 519 Kodeksu cywilnego (dalej: KC). Przejęcie długu wiąże...
