Language version:
Accreo Taxand Flash - April 2012
April 2012
- Leaving leasehold improvements by the tenant constitute provision of services – Judgment of the SAC
- Interest paid for the use of a fixed asset which is not included in a register is a tax deductible cost – Judgment of the SAC,
- Tax point in VAT in the case of a tender bond payment – Judgment of the SAC,
- Losses incurred as a result of liquidation of not fully depreciated fixed asset, which is not a result of the change of business activity, can be treated as a tax deductible cost – Judgment of the SAC,
- Fee for car rental is an unlimited tax deductible cost – Judgment of the SAC,
- Event as part of the marketing strategy of product is a form of advertisement, not representation – Judgment of the SAC,
- Giving in payment (lat. Datio in solutum) is a form of payment – Judgment of the SAC
- Alcohol purchased for the company events is not a tax deductible cost – Judgment of the SAC
Taxand's Take - your regular update on the latest tax issues.
April 2012
Taxand's Take - your regular update on the latest tax issues affecting multinationals can now be found on the Taxand website.
more »
Accreo Taxand Flash - March 2012
March 2012
- How to calculate the amount of debt for the purpose of thin capitalization - Judgment of the SAC,
- Contractual penalty may be treated as a tax deductible cost - Judgment of the SAC,
- Free of charge disposal of building part allows tax depreciation - Judgment of the SAC,
- Expenses incurred by a Polish company in connection with liquidation of a foreign company and take-over of its production, do not constitute a tax deductible cost - Judgment of the PAC,
- Garage being subject of separate ownership is taxable with real estate tax at a rate applicable to business premises - Resolution of the SAC,
- Input VAT from invoices received before the registration is deductible - Judgment of the ECJ
Accreo Taxand Flash - February 2012
February 2012
- Attendance at integration party is income for employee - Judgment of the SAC,
- Condition of possessing confirmation of correcting invoice receipt is as a rule consistent with EU Law - Judgment of the ECJ,
- Expenditures for business lunch with client do not constitute tax deductible costs - Judgment of the SAC,
- Supply of utilities (water, sewage) reinvoiced to tenants is subject to 23% VAT rate - Judgment of the SAC,
- Payment of in-kind dividend does not constitute income for its payer - Judgment of the SAC,
- Excise duty on lubricating oils violates EU Law - Judgment of the SAC,
- As a rule TACL on in-kind contribution does not infringe EU Law - Judgment of the ECJ,
- Transfer of property of liquidated company to its shareholder being a legal person is not subject to VAT - Judgment of the PAC in Opole
Accreo Taxand Flash - January 2012
January 2012
- Income derived from an ancillary business in the Special Economic Zone may benefit from the CIT exemption - Judgment of the SAC,
- Remuneration for the acquisition of rights and obligations of previous tenants constitutes tax deductible cost at the date of its incurrence - Judgment of the SAC,
- Qualification of a pecuniary bonus for the VAT purposes depends on the decision of an entrepreneur - Judgment of the PAC in Poznań,
- Sale of plots of land by an individual may be subject to VAT - Judgment of the SAC,
- Cable lines placed in cable ducting system are not subject to real estate tax - Judgment of the PAC in Gdańsk,
- In the case of a voluntary redemption of shares acquired by way of inheritance/donation solely paid inheritance or donation tax constitutes tax deductible cost - Judgment of the PAC in Gdańsk
