From the beginning of the year, KSP experts have delivered training and workshops on the new regulations governing the tax scheme reporting. Additionally, we implement comprehensive projects in this respect, in particular by identifying schemes to be reported and the roles of enterprises, i.e. the beneficiary, the supporting entity or the promoter; we also prepare the MDR procedures and provide technical and substantive support in preparation and submission of MDR-1, MDR-2, MDR-3 and MDR-4 reports. We believe the knowledge and experience acquired during implementation of the MDR projects will give rise to other interesting challenges.
The beginning of 2019 saw some critical amendments to the tax legislation. As regards CIT, some new rules were adopted for payment of the withholding tax and new regulations governing documentation of controlled transactions. Also, the exit tax and innovation box were implemented. There are some modifications of the regulations governing the use of motor vehicles. The Tax Ordinance Act provides for a new regime: the MDR, i.e. the mandatory disclosure rules. Also the tax avoidance law was changed and cases of additional tax liability were extended.
Changes also affected the VAT. New rules were laid down for taxation of vouchers for goods and services. The bad debt relief was modified. Additionally, separate rules for taxation of electronic services provided to foreign consumers were adopted. Legislation procedures are pending to develop a VAT rate list and on-line cash registers.
Since October 2018 the KSP tax practice has provided training for tax and accounting personnel in companies. Our experts have delivered closed sessions on tax changes to large entities operating in the power, automotive, transport and production sectors.
The open training session held on 8 January entitled 2018 CIT Settlement in Practice and New CIT and VAT Regulations in 2019 was received with great interest.
We hope all attendees of our training events have been provided with sufficient practical knowledge and skills.
If you are interested in future tax training events, please contact Elżbieta Lis.
The Province Administrative Court of Warsaw shared the arguments presented by KSP lawyers in an appeal against a decision issued by the Minister of Environment upholding the decision of the Province Marshall in a case of withdrawal of an integrated permit for a waste management plant operation without compensation. The administrative court emphasized that a permit may only be withdrawn based on evidence gathered by a public administration authority in the course of its proceedings, and not on evidence supplied by third parties. Moreover, the court held that the provision of Article 195(2) of the Environmental Law (whereby the authority shall request that the plant operator remove the non-compliance within a specified time limit prior to issuance of a decision withdrawing or limiting the integrated permit) must be construed strictly. This means that the request for removal of non-compliance within a specified time must be equivalent to the premises which justify withdrawal of the permit without compensation.