Małgorzata Olejnik
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Intra-Community acquisitions and VAT: a CJEU judgment favourable to Polish taxpayers
In its judgment of 18 March 2021, the Court of Justice of the European Union (CJEU) considered a question referred for a preliminary ruling by the Regional Administrative Court in Gliwice. The case concerned whether the conditions for deducting input VAT on an intra-Community acquisition…
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Employee poaching: when competitors target your workforce
Where does fair competition for employees end, and the risk of breaching confidentiality or competition law begin? We distinguish employees’ non-compete obligations from agreements between businesses.
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Polish registered partnerships: a new category of CIT taxpayer
Registered partnerships with their registered office or management in Poland are CIT taxpayers if their partners include legal persons as well as individuals. As a result, tax may apply both at partnership and partner level…
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Polish Employee Capital Plans (PPK) and microenterprises
Polish Employee Capital Plans (PPK) in a small business: employer and employee contributions, the exemption for micro-enterprises and the clearly separated historical implementation deadlines from 2021.
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Estonian CIT: eligibility requirements and risks for companies
How to assess eligibility for Poland’s Estonian-style corporate income tax, distinguish the company’s tax rate from the combined tax burden and identify risks before opting in.
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Trade marks: planning your brand protection
How should you select the goods, services and territory for brand protection? We explain search tools and the main components of official fees.
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Estonian CIT: the assumptions behind the 2020 proposal
For many years, businesses have associated Estonia with exceptionally user-friendly tax procedures. It ranked a strong 12th in Paying Taxes 2020, compared with Poland’s 77th place. It appears an attractive place to do business, particularly through companies with share capital. Tax procedures…
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CJEU: Poland’s conditions for bad debt relief are too strict
The mechanism known as ‘bad debt relief’ allows the taxpayer (creditor) to adjust the VAT taxable amount and the VAT due. To do so, the business must satisfy the conditions set out in Article 89a of the VAT Act, as follows:
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Limited partnerships as CIT taxpayers: what you need to know
The idea of subjecting limited partnerships to CIT first arose in 2013. It was abandoned during legislative work, and only partnerships limited by shares were brought within the CIT Act. The main reason for this was that…
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Pitfalls in PFR financial subsidy agreements
Under § 9(1) of the subsidy agreement, the business must provide the bank, no later than 31 December 2020, with documents confirming that the person who accepted the agreement and expressed the intention to conclude it on…