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Summary 193 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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2017 tax package proposal: KATA, KIVA

KATA (small taxpayers’ itemized lump sum tax) The 2017 tax law proposal modifies the definition of the income of small taxpayer enterprises. According the new definition, the KATA-taxpayer may disregard in the calculation of his income the amount of subsidies provided to cover costs and for development purposes.

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