Tax & Legal Highlights PL/EN

We discuss i.e. limitation on tax deductibility expenses for intangible services, the mandatory split payment, withholding tax and CIT minimal tax.

We present i.e. the latest interpretation regarding VAT as well as we resolve doubts concerning price agreements and new withholding tax obligation.

We present i.e. Ministry’s of Finance clarifications, new WHT regime deferral and resolve doubts regarding the income from free of charge benefits.

In this edition we resolve doubts regarding i.e. the minimum income tax, the withholding tax and settlements in the construction.

In the May edition we explain i.e. when does the tax obligation arise in construction or construction-assmbly service and has the buyer ot the real estate the right to claim reimbursment of the overpaid tax due to VAT improperly calculated by the seller.