Tax Newsletter No 33 - January 2013
In this issue we present the follwoing topics:
• PIT/CIT: company paid lunches – tax implications based on the judgments of the Supreme Administration Court (NSA)
• PIT/CIT: Lease of the perpetual usufruct of land
• CIT: Taxation of individuals being shareholders of the partnership limited by shares (SKA) will be subject to the NSA resolution
• VAT: Facilitation of bank credits for entrepreneurs who declared reimbursable VAT in their VAT declaration
• Proceedings: delay in introducing changes in court fees in respect of complaints filed to the Voivodship Administrative Court (WSA) and Supreme Administrative Court (NSA)
• PIT/CIT: company paid lunches – tax implications based on the judgments of the Supreme Administration Court (NSA)
• PIT/CIT: Lease of the perpetual usufruct of land
• CIT: Taxation of individuals being shareholders of the partnership limited by shares (SKA) will be subject to the NSA resolution
• VAT: Facilitation of bank credits for entrepreneurs who declared reimbursable VAT in their VAT declaration
• Proceedings: delay in introducing changes in court fees in respect of complaints filed to the Voivodship Administrative Court (WSA) and Supreme Administrative Court (NSA)
