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.