PODATKOWE PODSUMOWANIE MIESIĄCA - CZERWIEC 2024

Another monthly tax roundup - the most interesting topics along with substantive and ironic commentary 😎 This time, a unique meeting - not only the longest in history, but also with a special guest 👩‍🎓 So sit back, grab a cup of coffee, and let's go ❗ You're welcome 🔥 🚀Facebook:   / marcinzarzyckidoradca   🚀Instagram:   / marcinzarzycki.pl   Links to changes and reference numbers of interpretations and rulings: Property tax - https://legislacja.rcl.gov.pl/projekt... Changes in health insurance premiums - https://orka.sejm.gov.pl/Druki10ka.ns... Act on the National Pension Fund - https://dziennikustaw.gov.pl/DU/2024/852 Contribution holidays - https://dziennikustaw.gov.pl/DU/rok/2... DAC7 - https://isap.sejm.gov.pl/isap.nsf/Doc... The higher exemption limit for the Social Insurance Fund will not return - case number DD3.8223.123.2024 Expenses for hearing aids may be considered expenses - Interpretation amending the Act of the Head of the National Revenue Administration (KAS), case number DOP3.8220.31.2024.HTCE The thermal modernization tax relief may be lost if the municipality makes a correction - reference number 0115-KDIT3.4011.164.2024. 1.AWO Two leased cars included in company expenses - 0112-KDIL2-2.4011.182.2024.1.AA NSA: Will a suit cover the attorney's fees? - reference number II FSK 1116/21 NSA: Trademark lease with a lump sum - reference number II FSK 796/22 Lawyer's apprenticeship with costs - reference number 0113-KDIPT2-1. 4011.143.2024.2.KD Brokerage and promotion services and a lump sum - reference number 0112-KDSL1-2.4011.313.2024.1.KS Sponsorship relief: The association does not meet the definition of a sports club - reference number 0112-KDIL2-2.4011.221.2021.2.KP Gabinet+ and income - reference number 0111-KDIB2-2.4015.6.2024.3.PB; 0111-KDIB2-3.4015.44.2024.1.BD A disabled person can deduct the rehabilitation relief for the purchase of a phone and laptop - reference number 0112-KDIL2-1.4011.317.2024.2.KP; 0112-KDIL2-1.4011.275.2024.2.KP Lump sum for the use of private cars - reference number II FSK 1203/21 The tax office approves expenses for married couples - reference number 0113-KDIPT2-1.4011.208.2024.2.AP Expenses for hairdressing and beauty services are not tax-deductible - reference number 0112-KDIL2-2.4011.363.2024.2.MW A bank transfer alone is not sufficient to change the taxation form - reference number 0112-KDSL1-2.4011.200.2024.2.PSZ The bank transfer confirmation does not document the investment in real estate - reference number 0115-KDIT3.4011.350.2024.2.JS Did you receive a car as a gift? You can deduct depreciation from your tax - reference number 0113-KDIPT2-1.4011.295.2024.2.AP Postgraduate studies included in the costs - reference number 0112-KDIL2-2.4011. 168.2024.1.WS Supreme Administrative Court: Several hundred waste containers can be rented without establishing a company - reference number II FSK 1044/21 Provincial Administrative Court: How to qualify expenses related to a development project - reference number III SA/Wa 2491/23 Loans and Estonian Corporate Income Tax - reference number III SA/Wa 448/24; reference number Case No. I SA/Wr 516/23, Case No. I SA/Gl 1566/23 Family foundation and personal income tax exemption - Case No. 0114-KDIP3-2.4011.397.2024.1.JK2, 0115-KDIT1.4011.299.2024.1.MST Family foundation and foreign companies - Case No. 0114-KDIP2-2.4010.145.2024.1.SJ; 0113-KDIPT2-3.4011.261.2024.1.NM, Case No. I SA/Łd 178/24 Provincial Administrative Court: A family foundation may rent apartments for short periods - Case No. Case No. I SA/Gd 219/24 An honest company unknowingly involved in fraud will not include VAT in its costs - Case No. II FSK 2047/23 Money spent on subcontractors can be included in tax-deductible costs - Case No. I SA/Gd 231/24 An entrepreneur defrauded by a hacker will find it difficult to deduct losses - Case No. 0111-KDIB1-2.4010.82.2024.1.END Processing a finished product will not provide expansion relief - Case No. 0111-KDIB1-3.4010.161.2024.1.JG Remote work abroad and the tax office - Case No. 0114-KDIP3-2.4011.174.2024.3.JM Universities and hotels exempt from building income tax - case file reference II FSK 1190/21 NSA: Police towing and storage of vehicles is not subject to VAT - case file reference I FSK 1232/20 NSA: Advance payment must be subject to VAT immediately, regardless of the transaction outcome - case file reference I FSK 1199/20 NSA: Assignment of a development agreement is a service, not a supply of goods - case file reference I FSK 1661/20 NSA: Resolution regarding takeaway meals. The applicable VAT rate was 5% - case file reference I FPS 1/24 NSA: Unlawful use of heat or electricity is subject to tax - case file reference Case No. I FSK 1154/19 Provincial Administrative Court: Apartment rental tax at ...