OUR TAX BLOG
Corporation TAX treatment of NET BILLING continues to be highly controversial
With the Renewables Act, including its corporation tax provisions, being very imprecise, doubts continue to abound about whether and when taxable income should be recognised for corporation tax purposes by prosumers who generate electricity from
Issuing fake invoices by an employee
On 3 September 2024, the Supreme Administrative Court (SAC) issued a judgement on the employer’s liability for issuing fake invoices by employees (ref. I FSK 1212/18), which follows the judgement of the Court of Justice
Deadline to file a CIT-CFC return is approaching
This is to remind you that on 30 September 2024 the time limit to file CIT-CFC return and pay tax due for 2023 expires. Pursuant to art. 24a of the Corporate Income Tax Act of
New version of TPR FAQ
On Wednesday, 4 September, the Ministry of Finance published the fifth edition of frequently asked questions (FAQ) about TPR. The FAQ relating to transfer pricing reports is aimed to facilitate tax compliance by taxpayers and
Changes to the real estate tax – new proposal
The ultimate wording of the real estate tax regulations is still being worked on; they are supposed to apply as of 1 January 2025. On 3 September 2024, a new legislative draft to amend the
Additional explanations to JPK_CIT logic structures
On 26 August 2024 the Ministry of Finance published information brochures on JPK_KR_PD and JPK_ST_KR logic structures, which show the data in tables and contain information on: entities obliged to submit JPK_CIT files, time limits
