Doniec Górecki & Partnerzy / Law · Business · Perspective
Know-how
Law in a business context.
Analysis, commentary and perspectives from the lawyers at Doniec Górecki & Partnerzy. For those who want a deeper understanding before making a decision.
Texts marked “Archive” retain their original dates and may not reflect the law currently in force.
The Doniec Górecki & Partnerzy library
Wyniki wyszukiwania
Tax
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…
Tax
Polish registered partnerships: a new category of CIT taxpayer
An archive discussion of the extension of corporate income tax to certain Polish registered partnerships and the related disclosure obligations.
Tax
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.
Tax
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:
Tax
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…
Tax
Bad debt relief
VAT bad debt relief is an established mechanism and has been available in its current form for a year. The new development is simplified bad debt relief for PIT and CIT, which does not require court proceedings.…