The principle that the increase in the foundation’s assets would not be subject to income tax was also enshrin. It’s a good solution. Moving away from the “taxation with exceptions” formula should simplify the settlements of the family foundation comments Bartosz Głowacki, tax advisor at MDDP. Read in LEX How to ensure longevity structures of…

He also point out that such a foundation is to help family businesses continue to run their business for more than one generation. Read in LEX The measure of success gratitude. An interview with Adrianna Lewowska, president of the Family Business Institute Dozens of Senate amendments In the course of legislative work on the new…

The activity of representatives of the municipality in the form of selecting a company a fuel seller concluding a contract with it, the fact that an invoice for the supply of coal was issu to the municipality as the buyer of the goods. In order to carry out the task, the public authority does not…

Share the article add to Favorites The commune as a register active VAT payer, performing its own tasks of a local government unit, uses the exemption from VAT on the basis of art. of the VAT Act, in the remaining scope, as a rule, acts as a VAT payer. Due to the special situation on…

At the same time, as Art. point krio, the. Personal property of the spouses includes. Inter alia, property items acquir by donation, unless the donor decid otherwise The above implies the principle that property items including money acquir by the spouses by way of donation are includ in their personal property. This also applies to…

The cost of products employees’ salaries contributions calculat on these salaries canteen maintenance costs. Without any margin. The company’s activities are not for profit. The starost, bas on general interpretations, indicat that sales to students school employees fall within the poviat’s own tasks in the field of public ucation, therefore it is not subject to…

Grazyna Lesniak February , Withholding tax regulations have been relax, but the risk of fines remains high CIT TAX ADVISOR POLISH ŁAD At the beginning of January, new regulations regarding the settlement of withholding tax enter into force. In principle, they were suppos to introduce many simplifications. However, it turns out that the amendment did…

February Tax rollercoaster legislative chaos in the law is growing CIT PIT VAT TAX ADVISOR Recent changes in the law have not made the work of accountants tax advisors any easier. In addition, the frequency of their introduction is increasing. The main areas of interest of the tax administration authorities include, among others issues of…

Share the article add to Favorites At the beginning of the year. The tax authorities receive many requests for interpretation regarding the appropriate lump sum rate on register income. Unfortunately, there is a problem with this, because the tax authorities do not always take a position on such matters. Why? Natural persons inherit enterprises earning…

Therefore there are no grounds to indicate that the taxpayer earn income on this account, stress the judgerapporteur. The Supreme Administrative Court inform that in such a similar case, where it was a hospital doctors, the director of the KIS accept the position of the court of first instance withdrew the cassation complaint, but in…

The obligation to correctly calculate pay these contributions rests with the payer. This was confirm by the Supreme Administrative Court. Share the article add to Favorites The correct calculation of insurance premiums after the recent tax reforms of the border is almost a miracle. Hence payers taxpayers are expos to various types of adjustments, subsidies…

The applicable limits have not been chang since except for the increase in taxfree amounts to the extent corresponding to the increase in prices last year. It has been years, so their real value has significantly decreas as a result of inflation. However, I negatively assess the implementation of collective limits for donations from several…