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Results: 1-10 of 489

VAT tax point for construction and construction-assembling services
  • Dentons
  • Poland
  • August 26 2015

In its ruling of 30 July 2015 (Case No. III SAWa 39315), the Province Administrative Court in Warsaw (WSA) pronounced that, for the purposes of VAT


Remuneration in consideration of loans extended and calculated as a percentage of profits achieved is not classifiable as tax deductible cost for the remuneration paying company
  • Dentons
  • Poland
  • August 26 2015

In June 2015 the Supreme Administrative Court (NSA) handed down a judgment (Case No. II FSK 327214) concerning the classification for tax purposes


Principles of revenue and tax deductible costs adjustment made in connection with issuedreceived correction invoices
  • Dentons
  • Poland
  • August 26 2015

The Provincial Administrative Court in Gliwice in its rulings of July 15, 2015 (case file number I SAGI 11215, I SAGl 11315) ruled that, if a


Civil law transactions tax consequences of the sale of receivables due from a Polish company by a foreign company to a Polish taxpayer
  • Dentons
  • Poland
  • August 26 2015

The Provincial Administrative Court in Łódź in its judgment of July 16, 2015 (Case No. I SAŁd 51715) resolved that due to the fact that the Act on


No possibility to change the qualification of revenue upon discharge of an obligation
  • Dentons
  • Poland
  • August 26 2015

In an award of 29 July 2015, the Province Administrative Court in Warsaw (“WSA”) held that the company does not have the possibility to make an


Managing a foreign fund in a manner that differs from the Polish model does not preclude the right to a CIT exemption in Poland for the income of a foreign investment fund
  • Dentons
  • Poland
  • August 26 2015

In its award of 24 July 2015, Case No. II FSK 145513, the Supreme Administrative Court stated that the CIT exemption for the income of foreign funds


Changes to the Civil Code. Improving the business environment thanks to new document form
  • CMS Cameron McKenna
  • Poland
  • August 18 2015

On 31 July 2015 the president signed a law amending the Civil Code and the Code of Civil Procedure. Whereas in our eAlert of 12.08.2015 we


Important changes of criminal proceedings part 2: impact on the role of internal investigations
  • CMS Cameron McKenna
  • Poland
  • August 13 2015

As mentioned in our Law-now eAlert of 23.07.2015 all clients who are or may become involved in criminal proceedings, should be aware of a significant


Polish legislation newsletter July 2015
  • Clifford Chance LLP
  • Poland
  • August 13 2015

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


The verdict - Summer 2015
  • CMS Cameron McKenna
  • Austria, Germany, Italy, Netherlands, Poland, Switzerland, United Kingdom
  • August 13 2015

On 3 June 2015, the council of states (a chamber of the federal parliament) (the 'Council') approved new rules designed to combat private sector