{"id":2471,"date":"2025-01-01T10:26:00","date_gmt":"2025-01-01T09:26:00","guid":{"rendered":"https:\/\/dmstax.com\/?p=2471"},"modified":"2025-02-10T10:30:29","modified_gmt":"2025-02-10T09:30:29","slug":"dms-taxpress-1-2025","status":"publish","type":"post","link":"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/","title":{"rendered":"DMS TaxPress 1\/2025"},"content":{"rendered":"\n<p>In today&#8217;s issue of <em>DMS TAX Press<\/em>, we recommend the article by Joanna Marciniak titled <strong><em>&#8220;Revenue from a Future Investment: Someone Else\u2019s Expenses Are Not Your Own Cost&#8221;,<\/em><\/strong> as well as the article by Mariusz Szulc titled<strong><em> &#8220;A Foreign Tax Identification Number Does Not Exclude Estonian CIT.&#8221;<\/em><\/strong><\/p>\n\n\n\n<p>Another important piece is Mariusz Szulc\u2019s article <em><strong>&#8220;<\/strong>The CJEU Facilitates VAT Deduction on Intra-Group Services.&#8221;<\/em><\/p>\n\n\n\n<p>Also noteworthy is the article by Katarzyna J\u0119drzejewska titled <em><strong>&#8220;Interpretations by the Director of KIS: Anniversary Gifts from Employers Are Exempt from PIT&#8221;<\/strong><\/em>, along with Monika Pogroszewska\u2019s article <em><strong>&#8220;MF: <\/strong>Reimbursement for a Business Taxi Ride Is Not Considered Employee Income After All.&#8221;<\/em><\/p>\n\n\n\n<p>We also recommend Monika Pogroszewska\u2019s article <em>&#8220;<\/em><strong><em>MF Plans Changes to the Tax Ordinance from 2026&#8243;,<\/em><\/strong> which reveals that the Ministry of Finance is preparing amendments to tax ordinance regulations. Among other changes, it aims to replace the suspension of the statute of limitations on tax liabilities due to the initiation of criminal or fiscal offense proceedings with an alternative legislative solution.<\/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\/2025\/02\/DMS-TAX-PRESS-1_2025-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DMS TAX PRESS 1_2025.\"><\/object><a id=\"wp-block-file--media-0ea5e777-2d72-4526-890f-627f4d142e09\" href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-1_2025-1.pdf\">DMS TAX PRESS 1_2025<\/a><a href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-1_2025-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0ea5e777-2d72-4526-890f-627f4d142e09\">Pobierz<\/a><\/div>\n\n\n\n<p><strong>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.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In today&#8217;s issue of DMS TAX Press, we recommend the article by Joanna Marciniak titled &#8220;Revenue from a Future Investment: Someone Else\u2019s Expenses Are Not Your Own Cost&#8221;, as well&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualnosci"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DMS TaxPress 1\/2025 &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\/aktualnosci\/dms-taxpress-1-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMS TaxPress 1\/2025 &gt; DMS TAX\" \/>\n<meta property=\"og:description\" content=\"In today&#8217;s issue of DMS TAX Press, we recommend the article by Joanna Marciniak titled &#8220;Revenue from a Future Investment: Someone Else\u2019s Expenses Are Not Your Own Cost&#8221;, as well...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"DMS TAX\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-01T09:26:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-10T09:30:29+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\/aktualnosci\/dms-taxpress-1-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/\"},\"author\":{\"name\":\"dms_stage\",\"@id\":\"https:\/\/dmstax.com\/en\/#\/schema\/person\/ec9570502a13cffb898c0e6b9636e72a\"},\"headline\":\"DMS TaxPress 1\/2025\",\"datePublished\":\"2025-01-01T09:26:00+00:00\",\"dateModified\":\"2025-02-10T09:30:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/\"},\"wordCount\":201,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/dmstax.com\/en\/#organization\"},\"articleSection\":[\"Aktualno\u015bci\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/\",\"url\":\"https:\/\/dmstax.com\/en\/aktualnosci\/dms-taxpress-1-2025\/\",\"name\":\"DMS TaxPress 1\/2025 &gt; 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