Doniec Górecki & Partnerzy / Law · Business · Perspective
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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.…
Tax
Share exchanges — the dispute over tax neutrality
The tax exemption for share exchanges, set out in Polish law in Article 24(8a) of the Personal Income Tax Act and Article 12(4d) of the Corporate Income Tax Act respectively, perfectly illustrates a situation in which the way a transaction is carried out…