199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
In the case of taxpayers seeking an individual tax ruling, they are sent requests asking them to specify the PKWiU classification, failing which the application will …
Position of the National Tax Information Service To date, the Director of the National Tax Information Service has maintained the position that the provisions concerning the …
As a general rule, to the extent that goods and services are used for the purposes of carrying out taxable activities, a taxable person engaged in …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
THE ABOLITION OF THE MIDDLE-CLASS TAX RELIEF Praised by some, but criticised by most due to the complexity of the calculations and the rules governing its …
In order to fulfil the above obligations, the company must first have financial statements prepared by its accounting department, which must be signed by both the …
What is a VAT group? A VAT group is defined as a taxpayer comprising a group of entities linked financially, economically and organisationally, which enter into …
A pro forma invoice, provided that its content complies with the provisions of Article 66(1) of the Civil Code, may be treated as a commercial offer. …
In accordance with Article 55(1) of the Public Procurement Law, the total duration of all inspections carried out by the supervisory authority at a business’s premises …
One of the most significant changes envisaged in the Draft is the reduction of the tax rate in the so-called first tax bracket. It currently stands …
Mateusz Kowalski, a lawyer in the tax team at HWW Law Firm, wrote in December 2021 about the Authority’s flawed practice and another favourable ruling by …
What was the case about? The taxpayer ran a sole proprietorship providing legal services. The taxpayer’s business was her sole source of income. The business was …
page 16 of 17
