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Wyrażam zgodę na otrzymywanie informacji o charakterze reklamowym, marketingowym i handlowym jako Newsletter od kancelarii Spaczyński, Szczepaniak i Wspólnicy sp.k. z siedzibą Rondo ONZ 1, 00-124 Warszawa, za pomocą środków komunikacji elektronicznej, zgodnie z ustawą z dnia 18 lipca 2002 roku o świadczeniu usług drogą elektroniczną (Dz.U. z 2013, poz. 1422 t.j.).


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Publications

Extended scope of investment fund taxation as of 1 January 2018 – real estate income becomes chargeable | SSW TAX Alert

    Patrycja Goździowska  Tomasz Wickel 

Following the significant limitation of income tax exemptions for investment funds effective 1 January 2017, as of the beginning of the new year, the law makers are planning to introduce further regulations to broaden the scope of taxation...

Important communication of the Polish Financial Supervision Authority concerning investment restrictions relevant to the investment funds market | Legal Alert

    Szymon Okoń  Katarzyna Dymel 

On 29 November 2017, the Polish Financial Supervision Authority (KNF) published an important communication concerning investment restrictions applicable to the investment funds market. The Polish Financial Supervision Authority...

UOKiK keeps close tabs on bid rigging | SSW Alert

    Jakub Jędrzejewski  Filip Drgas 

The Office of Competition and Consumer Protection (UOKiK) has recently made public information about searches carried out at premises of entrepreneurs involved in road maintenance and construction in connection with the suspected collusion...

UOKiK investigates the clothing market | SSW Alert

    Jakub Jędrzejewski  Filip Drgas 

The President of the Polish Office of Competition and Consumer Protection (UOKiK or Regulator) has decided to extend the term of the merger control proceedings regarding concentration of Vistula Group and Bytom. According to UOKiK, in order...

Use of a building by a taxpayer for their own purposes ruled to be first occupation and, as such, eligible for exemption from VAT | SSW TAX Alert

    Łukasz Karpiesiuk  Sławomir Mikołajuk 

On the application of the Supreme Administrative Court of the Republic of Poland, the Court of Justice of the European Union (CJEU) in its decision of 16 November 2017 made a ruling on the issue of whether the definition of the first occupation...

VAT revolution from April 2018 – Split Payment mechanism is approaching | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

On Thursday, 9 November, the Sejm unanimously adopted the governmental proposal for the amendment of the VAT Act, introducing the split payment mechanism, which is expected to close the VAT gap. According to the proposal, obligatory...

The government’s proposal on the amendment of the Act on the social insurance system | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

During Thursday’s session, the Sejm decided to reject the opposition’s motion and to approve, for further parliamentary procedure, the government’s proposal on the amendment of the Act on the social insurance system (parliamentary...

New rules for taxation of incentive schemes | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

According to the Act of 27 October 2017 amending the PIT Act contains significant modifications with regard to the taxation of income from incentive schemes based, among other things, on derivative financial instruments and shares.

Income sources in CIT to be distinguished between capital gains and other sources | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

According to the Act of 27 October 2017 amending the CIT Act, as of 1 January 2018, the income from capital gains and from other sources will be taxable. The introduction of this division into de facto two separate sources of income...

New regulation to limit tax-deductibility of expenses on intangible services | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

As stipulated in the law passed on 27 October 2017, amending the laws on income tax payable by legal entities (CIT) and income tax payable by natural persons (PIT), tax deductibility of expenses on broadly considered intangible services from...

New tax to be levied on commercial real estate from 1 January 2018 | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

As of 1 January 2018, a new tax will be levied on commercial real estate, as stipulated in the law passed on 27 October 2017, amending the laws on income tax payable by legal entities (CIT) and income tax payable by natural persons (PIT). The...

Planned modifications in income taxation of controlled foreign companies (CFC) | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

In the course of the ongoing work on amendments to income tax legislation (PIT and CIT Acts), which would come into effect as of 1 January 2018, we wish to bring your attention to the planned changes concerning the taxation of controlled...

Poland takes further steps to adjust to the GDPR - article authored by Dr Joanna Tomaszewska and Filip Drgas in the International Report

    Joanna Tomaszewska  Filip Drgas 

What is the draft of new regulations implementing GDPR in the area of labour law? To what extent will the processing of employee’s personal data including biometric data allowed? How will the question of monitoring at work be regulated? The...

New Guidelines from Ministry of Finance Concerning Application of VAT to Company Management Contracts | SSW Tax Alert

    Patrycja Goździowska  Sławomir Mikołajuk 

Ladies and Gentlemen, On 6 October, the Ministry of Finance issued a general interpretation as to how company management activities performed under civil law agreements (i.e. as contract work or under a managerial contract) are...

Yesterday (September, 21st) the CETA agreement between Canada and EU came into force (in the scope not requiring full ratification by EU Member States)

    Piotr Spaczyński  Łukasz Karpiesiuk 

CETA is a free trade agreement between EU and Canada, its key element being tariff elimination/reduction. As of its entry into force, 98% of tariff lines (types of goods) have been made subject to duty-free trade between the parties...

Tax relief for CEFs in the context of income of controlled foreign companies – interpretation of tax authorities | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

Since 1 January 2017 new CIT regulations are in place, which provide for an exemption for income generated by closed-end investment funds (CEF), excluding the income categories indicated in the CIT Act such as: income from...

“Polish aviation sector on cruising altitude” – article by Joanna Wieczorek in DlaPilota.pl online portal

    Joanna Wieczorek 

On 18 September 2017, DlaPilota.pl published an article authored by Joanna Wieczorek (the leader of the Aviation Practice in SSW) and Ireneusz Oziembała (Chairman of the Board of LOT Classic Foundation and President of the Management Board...

“Law governing the use of drones” – article by Joanna Wieczorek in Harvard Business Review Polska

    Joanna Wieczorek 

On 17 September, the online service of Harvard Business Review Polska published an article by Joanna Wieczorek (the leader of the Aviation Practice in SSW) and Jerzy Makula (President of LOT Crew) discussing the future and applications of...

“Battle over investment protection” – article with a commentary by Dr Filip Balcerzak in Gazeta Wyborcza

    Filip Balcerzak 

On 11 September 2017, Gazeta Wyborcza published an article with the commentary of Dr Filip Balcerzak, concerning the phasing out of BITs, i.e. Bilateral Investment Treaties with EU member states.

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“How to draw up agreements for the supply of agricultural products” – article by Michał Badowski and Katarzyna Walusiak in Rzeczpospolita

    Michał Badowski 

On 8 September 2017, Rzeczpospolita published an article authored by Michał Badowski and Katarzyna Walusiak, concerning the amendment of the Act on Agricultural Market Agency and organisation of certain agricultural markets, which came into...

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