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Marcin Czajkowski



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Principles of revenue and tax deductible costs adjustment made in connection with issuedreceived correction invoices

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...

Tax review, June 2015

Poland - June 26 2015 The Supreme Administrative Court (NSA) awarded in its judgment of May 21, 2015 (Case No. I FSK 73914 NSA) that compensation for uncollectible debts...

Maciej Sopel, Bartosz Cozac, Rafal Mikulski, Sylwia Kulczycka, Tomasz Krasowski.

VAT taxation of in-kind redemption of shares

Poland - March 26 2015 The Supreme Administrative Court (NSA) ruled on February 12, 2015 in Case No. I FSK 181413 that there are no legal grounds for taxing non-monetary...

Guidelines on CIT exemption for the foreign investment funds

Poland, European Union - 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...

Succession of the period of qualified shareholding in the context of tax exemption of dividends

Poland - August 26 2014 The Provincial Administrative Court in Wrocław found in a judgment of July 15, 2014 (case file no. I SAWr 149314) that a company does not lose the...