Our tax team – Michał Zdanowski, Mateusz Krawczyński and Damian Kuszewski – discussed the introduction of a minimum tax, the upcoming obligation to use the National e-Faktur System, as well as changes in the provisions of the Tax Ordinance, the PIT Act, the CIT Act, the AT Act, the Local Fees Act and the PCC Act. The subject of the so-called "minimum tax" is also coming back – after a two-year suspension period, the provisions of the Corporate Income Tax Act will apply to it.
In analyses and studies Darya Bannaya also summarizes recent changes in tax legislation – this time taking part in the workshop Polish Deal and package SLIM VAT3.
The texts by Olga Skonieczna and Dominika Markowska concern limited liability companies – In the first the development was indicated most frequently in practice the restriction of the marketability of the shares in the company z o.o., In the second – the statement of the shareholder from the company was discussed – sale/disposal of shares.
Anna Szwed's article deals with labour law – the author considers when it is permissible to deduct the employer from the employee's salary.
Make New Year 2024 will be full of successful, successful plans and favourable decisions in the legal and tax sphere
Dr. Andrzej Dmowski Editor-in-Chief of the monthly “Legal and Tax Advice RB Newsletter”