Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Pursuant to Article 34(1) of the Entrepreneurs Act, an entrepreneur may submit a request to the competent authority or the relevant state body for clarification regarding …
This is because the legislator gave taxpayers the option to choose how to tax their rental agreements – when filing their 2022 PIT return in 2023, …
So what exactly is the issuer’s signature on a bill of exchange? A signature is a graphic mark that identifies the issuer of a bill of …
Although the minimum tax regulations have been in force for almost two years, the Ministry of Finance has exempted legal entities from the obligation to pay …
1. The existence of a relationship of subordination between companies The regulation concerning binding instructions applies only to companies that are in a relationship of dependence …
What the case concerned The judgment was delivered in connection with a complaint lodged by the taxpayer against an individual tax ruling issued by the Director …
What is the limitation period? What is the limitation period? The limitation period is a legal concept whereby, after a specified period of time has elapsed, …
Removal from the VAT register Section 96 of the VAT Act provides for several circumstances in which a taxpayer may be removed from the VAT register. …
Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has …
Recently, the issue of taxation on foreign inheritances and gifts has been the subject of, for example, a parliamentary question (dated 16 December 2021, No. 29417), …
This amendment, resulting from the transposition of the aforementioned directives into national law, addresses a number of practical issues relating to company reorganisation, covering a broader …
Our new office is located in the heart of the city, making us even more accessible to our clients. The space has been designed to be …
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