Extended powers of tax offices. Who will look into our accounts?

Until now, strictly defined tax authorities have been able to request bank information on individuals who have the status of suspects, i.e. those who have been formally charged. From the beginning of July, the request will be able to apply to everyone without exception, and the heads of 400 tax...

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Advocate of CJEU on sub-participation in VAT

The Advocate General of the CJEU has delivered an opinion in Case C-250/21 regarding services provided by investment funds under a sub-participation agreement for VAT purposes, stating that they are not exempt from VAT. This surprising opinion will be relevant to all financial institutions that use or provide financing in...

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Landmark ruling on debt financing. Threat or opportunity?

In a verdict on April 26, 2022, the Supreme Administrative Court ruled that debt financing cost limits do not apply to operating leases. This is good news for the beneficiaries, because even in significantly indebted entities it will not be necessary to exclude financing from tax costs due to exceeding...

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July 1, 2022 – an important date on excise tax grounds!

It will soon be a year since the amendment to the Excise Tax Law came into effect. This is important information, because exactly on July 1, 2022, entities that have made "modifications" to registered vehicles, which as a result have changed type to a passenger car, will have a tax...

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Protecting whistleblowers. Continuation of legislative work and a new project

After several months, work on regulating a new set of obligations for entrepreneurs - the creation of an internal protection apparatus for so-called whistleblowers, i.e. individuals who report violations of law in enterprises and public entities - is back on the legislative track. By implementing an effective whistleblower procedure, these...

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