In today’s issue of DMS TAX Press, we recommend the article by Agnieszka Pokojską titled “Passive income is not just a discount” and the article by Paweł Jastrzębowski titled “Not only the geographical criterion determines the tax exemption in CIT.”

Another important article is by Agnieszka Pokojską titled “Soon, two VAT exemption limits” and the article by Paweł Jastrzębowski titled “Sale of collectibles by a family foundation is exempt from VAT.”

Also significant is the article by Monika Pogroszewska titled “Does an employee pay PIT on travel expenses? The NSA ruling is a problem for companies” and the article by Aleksandra Tarka titled “Is a cell and garage a luxury without the right to a housing allowance? NSA ruling.”

We also recommend the article by Aleksandra Tarka titled “Are financial and health problems enough to cancel a tax? NSA ruling,” which explains that granting discretionary relief, based on the taxpayer’s legitimate interest, does not only apply to extraordinary situations. The tax authorities must also consider the individual circumstances of the taxpayer, including their financial situation.

To read the full content of the newsletter, we encourage you to download the material. If you are interested in obtaining additional information, please feel free to contact us.