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Results: 1-10 of 156

Judgment of the Constitutional Tribunal concerning so-called “tacit tax rulings”

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

In its judgment of September 25, 2014 (case file no. K 4912), the Constitutional Tribunal found that Article 14(o) 1 of the Tax Ordinance, construed

Fees paid by companies to motivate their business partners to enter into agreements with them on specific terms and conditions are subject to VAT

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

On September 4, 2014 the Supreme Administrative Court (NSA) ruled in Case No. I FSK 131013 that a business partner agreeing to enter into an

Guidelines on CIT exemption for the foreign investment funds

  • Dentons
  • -
  • European Union, Poland
  • -
  • October 24 2014

The Provincial Administrative Court in Warsaw in rulings dated September 18, 2014 (case Nos. III SAWa 169114, III SAWa 169212) and September 19

In the event of assignment of a loan together with interest due, the interest will also be tax deductible cost

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

The Provincial Administrative Court (WSA) in Cracow issued a ruling on September 10, 2014 (Case No. I SA Kr 82914) in which it held that the terms

Repayment of credit by transfer of the borrower’s assets to the creditor triggers taxable income for the borrower

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

The Provincial Administrative Court (WSA) in Warsaw issued a judgment on September 11, 2014 in Case No. III SAWa 320613 in which it found that if a

Transfer of shares created to increase share capital and paid for out of the company’s spare capital

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

The Provincial Administrative Court (WSA) in Wrocław found in a judgment of September 24, 2014 issued in Case No. II FSK 179912 contrary to what

Polish legislation newsletter August - September 2014

  • Clifford Chance LLP
  • -
  • Poland
  • -
  • October 13 2014

This legislation newsletter summarises selected changes to Polish law. It is not comprehensive and does not present all the changes to Polish law

Changes to rules regarding fixed-term contracts and payment for Saturday work

  • Eversheds LLP
  • -
  • European Union, Poland
  • -
  • October 2 2014

In Nierodzik v. Independent Public Psychiatric Hospital Health Care Centre in Choroszcza (case C-3813), the Court of Justice of the European Union

The difference between an accident at work and on the way to or from work

  • Taylor Wessing
  • -
  • Poland
  • -
  • September 30 2014

An accident at work is understood to mean: a sudden event caused by external factors; which results in injury or death; and which takes place when

In 2014, a limited joint-stock partnership may continue a financial year other than the calendar year even if it had natural persons among its partners

  • Dentons
  • -
  • Poland
  • -
  • August 26 2014

The Provincial Administrative Court in Gdańsk in its judgment of July 9, 2014 (case no. I SAGd 65014) and the Provincial Administrative Court in