In today’s issue of DMS TAX Press, we recommend the article by Paweł Jastrzębowski and Katarzyna Jędrzejewska titled “Company car used privately by a related person is hidden profit” and the article by Mariusz Szulc titled “It will be easier to exempt dividends from withholding tax.”

Another important article is by Mariusz Szulc titled “VAT can be deducted even if the invoice does not include the VAT ID” and the article by Tomasz Piotrowski titled “Lack of an invoice does not exclude the right to deduct VAT.”

Also significant is the article by Agnieszka Pokojską titled “External shutters are not window joinery” and the article by Monika Pogroszewska titled “Accommodation is not employee income – ruled another court.”

We also recommend the article by Agnieszka Pokojską titled “Tax authorities may challenge mergers of companies.” 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. The key takeaway is that a merger of companies solely to eliminate an unnecessary entity in the capital structure is considered an artificial action.