{"id":2393,"date":"2024-12-16T15:19:44","date_gmt":"2024-12-16T14:19:44","guid":{"rendered":"https:\/\/dmstax.com\/?p=2393"},"modified":"2024-12-16T15:19:46","modified_gmt":"2024-12-16T14:19:46","slug":"dms-taxpress-nr-46-2024","status":"publish","type":"post","link":"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/","title":{"rendered":"DMS TaxPress Nr 46\/2024"},"content":{"rendered":"\n<p>In today&#8217;s issue of DMS TAX Press, we recommend the article by Pawe\u0142 Jastrz\u0119bowski and Katarzyna J\u0119drzejewska titled &#8220;Company car used privately by a related person is hidden profit&#8221; and the article by Mariusz Szulc titled &#8220;It will be easier to exempt dividends from withholding tax.&#8221;<\/p>\n\n\n\n<p>Another important article is by Mariusz Szulc titled &#8220;VAT can be deducted even if the invoice does not include the VAT ID&#8221; and the article by Tomasz Piotrowski titled &#8220;Lack of an invoice does not exclude the right to deduct VAT.&#8221;<\/p>\n\n\n\n<p>Also significant is the article by Agnieszka Pokojsk\u0105 titled &#8220;External shutters are not window joinery&#8221; and the article by Monika Pogroszewska titled &#8220;Accommodation is not employee income \u2013 ruled another court.&#8221;<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/12\/DMS-TAX-PRESS-46_2024.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DMS-TAX-PRESS-46_2024.\"><\/object><a id=\"wp-block-file--media-d2451aef-bec1-41af-832c-63d6a6bd4e6a\" href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/12\/DMS-TAX-PRESS-46_2024.pdf\">DMS-TAX-PRESS-46_2024<\/a><a href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/12\/DMS-TAX-PRESS-46_2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d2451aef-bec1-41af-832c-63d6a6bd4e6a\">Pobierz<\/a><\/div>\n\n\n\n<p>We also recommend the article by Agnieszka Pokojsk\u0105 titled &#8220;Tax authorities may challenge mergers of companies.&#8221; 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In today&#8217;s issue of DMS TAX Press, we recommend the article by Pawe\u0142 Jastrz\u0119bowski and Katarzyna J\u0119drzejewska titled &#8220;Company car used privately by a related person is hidden profit&#8221; and&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-2393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-press"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DMS TaxPress Nr 46\/2024 &gt; DMS TAX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMS TaxPress Nr 46\/2024 &gt; DMS TAX\" \/>\n<meta property=\"og:description\" content=\"In today&#8217;s issue of DMS TAX Press, we recommend the article by Pawe\u0142 Jastrz\u0119bowski and Katarzyna J\u0119drzejewska titled &#8220;Company car used privately by a related person is hidden profit&#8221; and...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"DMS TAX\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-16T14:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-16T14:19:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/03\/TAX-PRESS.png\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"dms_stage\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dms_stage\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\"},\"author\":{\"name\":\"dms_stage\",\"@id\":\"https:\/\/dmstax.com\/en\/#\/schema\/person\/ec9570502a13cffb898c0e6b9636e72a\"},\"headline\":\"DMS TaxPress Nr 46\/2024\",\"datePublished\":\"2024-12-16T14:19:44+00:00\",\"dateModified\":\"2024-12-16T14:19:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\"},\"wordCount\":193,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/dmstax.com\/en\/#organization\"},\"articleSection\":[\"TaxPress\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\",\"url\":\"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-46-2024\/\",\"name\":\"DMS TaxPress Nr 46\/2024 &gt; 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