13th Edition of REal Knowledge Newsletter available now!

In this 13th REal Knowledge Newsletter we are presenting the latest news about changes in commercial real estate laws and tax regulations. This edition of the newsletter contains information about changes in wind energy laws and new, controversial policy pursued by tax authorities and administrative courts with regard to the opinions about withholding tax preferences. We are also discussing the ordinance expected to withdraw the state of epidemic threat as from 1 July 2023 bringing in changes in certain tax deadlines for taxpayers, and mandatory ESG reporting.

Have an interesting read!

Download the newsletter (full version)

TAX

Withholding tax (WHT): has there been a revolution in practice applied by tax authorities and administrative courts with regard to opinions on the preferential treatment?

At the turn of 2022 and 2023, within its judgements, VAC in Lublin begun referring to the judgement of the European Court of Justice of no. C-448/15 dated 8 March 2017 (regarding a background where the entire income of the payments recipient was taxed with 0% rate). As a result, a jurisprudence line of VAC has emerged with regard to dividend and interest payments.

Read full article >>

End of the state of epidemic emergency

In the beginning of May 2023 a draft regulation was published under which the state of epidemic emergency would be repealed as of 1 July 2023. If the regulation comes into force, it will bring several changes for taxpayers regarding certain fiscal deadlines, currently suspended or extended in relation to COVID-19.

Read full article >>

LEGAL

Changes in regulations regarding wind farms: new tasks for local authorities

As of 3 April 2023, the Act of 9 March 2023 amending the Act on investing in wind farms and certain other acts came into force (henceforth: the “Act”). The amendments have raised considerable controversies in mass media and resulted in a political discussion.

Read full article >>

BUSINESS PROCESS SOLUTIONS

ESG reporting as part of the obligatory reporting procedure: scope and time horizon

EU is pursuing the Green Deal, which is to achieve the net zero level in line with the Paris Agreement.The programme goal is to define the climate-related challenge and turn it into a new opportunity determining the target to reduce CO2 emission by 55% until 2030 and becoming climate-neutral in 2050.

Read full article >>