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Income from participation in a partnership earned by managers cannot be subject to flat tax
- Squire Sanders
- -
- Poland
- -
- May 6 2010
On 26 April 2010 seven judges of the Supreme Administrative Court of Poland in Warsaw (file No. II FPS 1009) resolved that the income of partners referred to in Art. 5b Section 2 of the Personal Income Tax (PIT) Act that is earned after 1 January 2008 from participation in a registered partnership earning income on the basis of enterprise management contracts, management contracts or contracts of a similar nature is not subject to the flat tax stipulated in Art. 30c Section 1 of the PIT Act
Court reinterprets VAT rules for imported services
- Squire Sanders
- -
- Poland
- -
- August 10 2009
Services do not qualify as imported when they are provided by a branch of a company registered as a value added tax (VAT) payer in Poland, according to a judgment by the District Administrative Court (WSA) in Warsaw
Poland court reinterprets VAT rules for imported services
- Squire Sanders
- -
- Poland
- -
- August 11 2009
Services do not qualify as imported when they are provided by a branch of a company registered as a value added tax (VAT) payer in Poland, according to a judgment by the District Administrative Court (WSA) in Warsaw
Current Search
- Jurisdiction - Poland
- Workarea - Corporate Tax
- Workarea - Litigation
- Author - Tomasz Hatylak