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From January 1, 2010 the Second Tax Office Warszawa-ÅšródmieÅ›cie [Drugi UrzÄ…d Skarbowy Warszawa-ÅšródmieÅ›cie] has been responsible for VAT refunds.
New regulations regarding real estate tax.
Persons, who have an idea for their own business activity but who at the same time lack the capital, should hurry with filing motions for EU subsidies.
The Voivodship Administrative Court in Poznań in the judgment of July 29, 2010 (case file no.: I SA/Po 265/10) decided that a tax payer has the right to include paid contractual penalties among the tax deductibles.
Tax authorities are of the opinion that advertising materials of companies may be included among either tax deductibles or costs of representation depending on the group of addressees to whom they are directed.
The Office’s actions in the recent months resulted in eight decisions regarding seven banks and one lawsuit filed with court.
On September 18, the act on medical products will come into force.
Sejm’s deputies have started work on a new legislation to the act on family benefits.
The decree of the Minister of Finance of June 2, 2010 came into force on August 4, 2010. The decree introduced VAT exemption for phone calls and SMS for charity purposes.
The Supreme Court decided that unless the deed of association stipulates otherwise, the term of office of a Management Board member in a limited liability company (Sp. z o.o.) expires on the day of the Shareholders’ Meeting which approves the financial statement for the first full financial year of holding the position by the Management Board member even if by resolution of the shareholders of the company the appointment was for indefinite period of time (court file no. III CZP 23/10).
On July 8, 2010, the act of May 6, 2010 came into force which amends the Act on Shaping Agricultural System. The changed provisions concern possibilities of exercising the pre-emption right of agricultural real properties by the Agricultural Property Agency.
New judgement of the Constitutional Tribunal.
The Sejm approved a draft amendment to the Act on Real Estate Management and the Act on Spatial Planning and the amendment is now to be discussed by the Senate.
From January 1, 2011 the decree of the Ministry of Finance will be binding with regard to cash registers. The decree imposes a duty to use fiscal cash registers for recording provided services by persons of such professions as i.a. a lawyer, doctor, expert, detective or a security guard.
With its judgment of June 23, 2010 (court file no.: I SA/Po 194/10), the Voivodship Administrative Court in Poznań decided that it is rightful to deduct the VAT from invoices received as a result of their printing from PDF files sent by e-mail. In such situation, invoices should be printed and archived as paper copies.
The Ministry of Finance intends that the Act on VAT should restrict the possibility to deduct VAT by entrepreneurs from the beginning of 2011 in case of purchase of cars with partition grille frames, i.e. cars with LCV homologation, of the payload exceeding 500 kg and the permissible maximum mass not exceeding 3.5 tons and in case of purchase of fuel to such cars.
The Ministry of Regional Development has started work on a draft decree relating to public aid granted under the Human Capital Operational Programme.
On July 13, the Government accepted the Assumptions for the Draft State Budget for 2011 which refer i.a. to major macroeconomic indices, i.e. GDP rise of 3.5%, the average remuneration of PLN 3,359, the unemployment rate of 9.9% at the end of the year.
From July 16, 2010, new regulations have been binding which relate to rules of employees’ qualifications improvement. Under Article 1031 § 1 of the Labour Code, professional qualifications improvement is understood as gaining or supplementing knowledge or skills by an employee at the employer’s initiative or with the employer’s consent.
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