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Crido Taxand Flash - November 2015

30 November 2015

In this number:

  • Is it possible to pay tax exempt dividend after merger?
  • Minister of Finance amends rulings regarding free of charge benefits – in favor of taxpayers.
  • Exemption from tax on civil law transactions applies only in case of actual intermediation of investment company.
  • New PIT rate for selected ones.
  • Delivery of real estate under redemption of shares is subject to VAT.
  • Does Poland need retail tax?
  • Minister of Finance resolves disputes concerning restructurings of limited joint-stock partnerships (SKA).
  • Invoices should be issued and output VAT should be paid even if tenant leaves premises.
  • Repayment of loan principal before interest payment makes it possible to avoid thin-capitalisation restrictions.