{"id":2400,"date":"2024-12-16T15:21:56","date_gmt":"2024-12-16T14:21:56","guid":{"rendered":"https:\/\/dmstax.com\/?p=2400"},"modified":"2024-12-16T15:21:58","modified_gmt":"2024-12-16T14:21:58","slug":"dms-taxpress-nr-47-2024","status":"publish","type":"post","link":"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-47-2024\/","title":{"rendered":"DMS TaxPress Nr 47\/2024"},"content":{"rendered":"\n<p>In today&#8217;s issue of DMS TAX Press, we recommend the article by Agnieszka Pokojsk\u0105 titled &#8220;Passive income is not just a discount&#8221; and the article by Pawe\u0142 Jastrz\u0119bowski titled &#8220;Not only the geographical criterion determines the tax exemption in CIT.&#8221;<\/p>\n\n\n\n<p>Another important article is by Agnieszka Pokojsk\u0105 titled &#8220;Soon, two VAT exemption limits&#8221; and the article by Pawe\u0142 Jastrz\u0119bowski titled &#8220;Sale of collectibles by a family foundation is exempt from VAT.&#8221;<\/p>\n\n\n\n<p>Also significant is the article by Monika Pogroszewska titled &#8220;Does an employee pay PIT on travel expenses? The NSA ruling is a problem for companies&#8221; and the article by Aleksandra Tarka titled &#8220;Is a cell and garage a luxury without the right to a housing allowance? NSA ruling.&#8221;<\/p>\n\n\n\n<p>We also recommend the article by Aleksandra Tarka titled &#8220;Are financial and health problems enough to cancel a tax? NSA ruling,&#8221; which explains that granting discretionary relief, based on the taxpayer&#8217;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.<\/p>\n\n\n\n<p><\/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-47_2024-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DMS-TAX-PRESS-47_2024.\"><\/object><a id=\"wp-block-file--media-9adaaaa8-2fb8-41a7-886f-d9b674c59b0d\" href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/12\/DMS-TAX-PRESS-47_2024-1.pdf\">DMS-TAX-PRESS-47_2024<\/a><a href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2024\/12\/DMS-TAX-PRESS-47_2024-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9adaaaa8-2fb8-41a7-886f-d9b674c59b0d\">Pobierz<\/a><\/div>\n\n\n\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In today&#8217;s issue of DMS TAX Press, we recommend the article by Agnieszka Pokojsk\u0105 titled &#8220;Passive income is not just a discount&#8221; and the article by Pawe\u0142 Jastrz\u0119bowski titled &#8220;Not&#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-2400","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 47\/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-47-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMS TaxPress Nr 47\/2024 &gt; 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