Poland – Positive ruling of the Supreme Administrative Court with respect to preferential 50% costs

The Supreme Administrative Court in Poland agreed with a taxpayer that royalties from copyrights may be determined as a lump sum. Should you have considered introducing preferential costs amounting to 50% of revenues for creative employees, there has never been a better moment. Please contact our experts who will support you in the preparation of […]

SLIM VAT 3 – changes in value-added tax

The Ministry of Finance presented a package of simplifications in value-added tax so-called SLIM VAT 3 (Simple Local And Modern VAT). Planned changes are divided into 7 areas: impact on the financial liquidity of companies; less formalities in VAT in international trade; extension of the scope of VAT exemptions; changes in VAT settlement; changes in […]

Draft Directive for preventing the misuse of shell entities (ATAD 3)

On 22 December 2021, the European Commission published a draft EU Directive (2021/0434 (CNS), called ATAD3. ATAD 3 is a key initiative to fight against the misuse of shell entities, i.e. entities without sufficient business substance to obtain unjustified tax benefits.  The directive defines the criteria – so-called substance conditions – for additional reporting obligations. In […]

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