In this issue of DMS TAX Press, we recommend the articles by Agnieszka Pokojską titled “Payment for lost goods without Estonian CIT” and “Transformation is not the start of business activity.”

Also important is the article by Aleksandra Tarka titled “When tutoring is provided by someone else, there are no VAT preferences.”

Another significant article is by Mariusz Szulc titled “The innovation tax relief for employees reduces the salary of a diligent taxpayer,” as well as the article by Monika Pogroszewska titled “Who invalidates a foreign currency loan may lose the housing relief.”

We also recommend the text by Mariusz Szulc titled “MF: A payment transfer allows you to change the tax form,” which states that if a taxpayer makes a payment of the first installment within the statutory deadline for submitting a statement on the choice or change of tax form, and from the description of the payment (e.g., the payment title) it is clear which type of tax the payment concerns, such a payment receipt can be considered as submitting the declaration.

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