Tax Newsletter No 36 - April 2013
In this issue we present the following topics:
• VAT: Changes to VAT rules from 1 April
• CIT: Recognition in time of corrective invoices adjusting direct costs after the preparation of financial statements
• CIT: Unfavourable NSA judgment on the assignment of lease agreements
• VAT: Doubts about the right to deduct VAT arising from invoices documenting the purchase of a complex marketing service
• Real estate tax: Taxation of internal roads – a resolution of the Supreme Administrative Court to be adopted
• VAT: Changes to VAT rules from 1 April
• CIT: Recognition in time of corrective invoices adjusting direct costs after the preparation of financial statements
• CIT: Unfavourable NSA judgment on the assignment of lease agreements
• VAT: Doubts about the right to deduct VAT arising from invoices documenting the purchase of a complex marketing service
• Real estate tax: Taxation of internal roads – a resolution of the Supreme Administrative Court to be adopted
