Court decisions and Tax Rulings
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In an individual interpretation dated 21 May 2018, (no. 0111-KDIB1-1.4010.68.2018.3.BS), the Head of the National Fiscal Information Office declared that the tax on commercial properties is to be paid irrespective of the area of a building used for lucrative purposes.
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In the judgement dated 15 March 2018, (file no. II FSK 610/16), the Supreme Administrative Court concluded that tax authorities cannot, in the course of a tax inspection, change their opinion as expressed in a tax interpretation that had previously been obtained by the taxpayer, especially if it was advantageous for the taxpayer.
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The Administrative Court of the Małopolskie Province in Kraków, in its decision granted on 1 December 2017 (file no. I SA/Kr 1036/17) determined that accounting for the VAT on the basis of the reverse charge mechanism was not applicable to additional construction works performed in favour of one of the lessees.
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The Administrative Court of Wielkopolskie Province in Poznań, in its judgement dated 10 January 2018 (file no. I SA/ Po 988/17) stated that a transfer of employees was an unnecessary condition for determining that the contribution in kind of a set of assets and rights constituted a contribution of an organised part of an enterprise.
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New Bills
Bill on companies investing in real property designated for leasing
The Minister of Finance presented a bill introducing favourable tax conditions for investing in residential properties designated for leasing.
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