In today’s issue of DMS TAX Press, we recommend the article by Mariusz Szulc titled “CIT: A Family Foundation Cannot Even Consider Selling Real Estate”, as well as the article by Joanna Marciniak titled “The R&D Tax Relief Does Not Cover Depreciation of Self-Created or Improved Fixed Assets.”

Also important is the article by Aleksandra Tarka titled “Withdrawing from a Preliminary Agreement for the Sale of Used Goods? NSA: You Can Avoid VAT”, along with Przemysław Wojtasik’s article “Fees for Product Display with VAT Deduction.”

Other significant articles include Joanna Marciniak’s “PIT: A CEO Has Taxable Income When a Company Funds Their MBA Studies”, and “Compensation for Harm Is Exempt from PIT, but Severance for Unlawful Dismissal Is Taxable.”

We also recommend Mariusz Szulc’s article “Tax Deadlines Will Not Be Missed Due to Issues with e-Delivery”, which explains that for meeting tax deadlines, the key factor is the date of sending correspondence via the e-Delivery system, not the date it is received by the tax authorities.

To access the full bulletin, we encourage you to download the material. If you are interested in obtaining additional information, please feel free to contact us.