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Summary 198 posts

VAT Exemption in the Insurance Sector

Facts of the ECJ – Aspiro case (C-40/15) - The Polish Aspiro company supplies, in the name and on behalf of an insurance company, on the basis of a contact concluded with that company, comprehensive services for the settlement of insurance claims.

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Corporate tax changes

In relation to the Act on Corporate Tax and Dividend Tax (the Corporate Tax Act),the proposal would fundamentally change the definition of royalty with effect from 1 July 2016.

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