News

Wypłata dywidendy zwolniona z podatku w przypadku gdy poprzednik prawny otrzymującego dywidendę posiadał udziały (akcje) nieprzerwanie przez dwa lata

Payment of dividend exempt from tax if the legal predecessor of the dividend recipient held shares for two consecutive years

25 April 2020

Payment of a shareholder’s remuneration for the automatic redemption of shares or dividends may benefit from tax exemption pursuant to art. 22 paragraph 4 et seq. of the CIT Act, in a situation where the legal predecessor of a shareholder had shares continuously for a period of 2 years.

Sprawca szkody komunikacyjnej lub ubezpieczyciel pokryje koszt wynajęcia auta zastępczego

The perpetrator of motor damage or insurer will cover the cost of renting a replacement car

As a victim in a traffic accident you have the right to a replacement car. The fee for renting a car also constitutes damage to the victim, which the perpetrator of motor damage or insurer is obliged to cover.

Wypłaty za usługi hostingowe na rzecz zagranicznego kontrahenta bez podatku u źródła

Payments for hosting services to a foreign contractor without withholding tax

The tax authorities are of the opinion that services involving the provision of server space should be subject to withholding tax (WHT) due to the classification of the server as an industrial equipment.

Dochodzenie zapłaty należności w oparciu o dokument faktury

Claiming payment of amounts due based on an invoice document

How to recover amounts due from a contractor when there is no contract between the parties and the only document is a VAT invoice issued by the supplier of goods/services, in a situation where the Supreme Court in the judgment dated 10.10.2000, reference No. V CKN 1139/00, considered that the mere issue of invoices is not a proof of the existence of an obligation?

Opodatkowanie sprzedaży świadectw pochodzenia energii elektrycznej ze źródeł odnawialnych (OZE)

Taxation of sales of certificates of origin for electricity from renewable sources (RES)

The director of the National Tax Information issued a favorable tax interpretation on the taxation of RES certificates (Individual Interpretation dated 19/02/2020, No. 0114-KDIP2-1.4010.533.2019.1.KS). Despite the fact that RES certificates of origin constitute property rights, the tax authority decided that revenues from the sale of such certificates do not constitute capital gains, as they were not mentioned in art. 7b paragraph 1 point 6 lit. a or lit. b of the CIT Act.