{"id":2479,"date":"2025-02-03T13:39:15","date_gmt":"2025-02-03T12:39:15","guid":{"rendered":"https:\/\/dmstax.com\/dms-taxpress-nr-2-2025\/"},"modified":"2025-02-10T10:34:05","modified_gmt":"2025-02-10T09:34:05","slug":"dms-taxpress-nr-2-2025","status":"publish","type":"post","link":"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-2-2025\/","title":{"rendered":"DMS TaxPress Nr 2\/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;Ruling: Only Income from Direct Zone Activities Is Exempt from CIT&#8221;,<\/em><\/strong> as well as the article by Agnieszka Pokojska titled <em><strong>&#8220;Interpretation: A Dividend Advance Will Not Help Save Money.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>Also important are the articles by Mariusz Szulc titled <em><strong>&#8220;The Supply of a Multifunctional Device to a School Qualifies for 0% VAT&#8221;<\/strong><\/em>, and Agnieszka Pokojska\u2019s article <em><strong>&#8220;Some Private Tutoring Is Subject to VAT, Some Is Not.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>Another noteworthy piece is Mariusz Szulc\u2019s article <em><strong>&#8220;Winning in Court Is Not the End of Problems for Swiss Franc Borrowers\u2014They May Be Surprised When Settling PIT&#8221;<\/strong><\/em>, as well as Aleksandra Tarka\u2019s article <em><strong>&#8220;Changing Disciplinary Dismissal to Termination by Mutual Agreement: Compensation Without PIT Exemption?&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>In today&#8217;s issue of <em>DMS TAX Press<\/em>, we recommend the article by Joanna Marciniak titled <em>&#8220;Ruling: Only Income from Direct Zone Activities Is Exempt from CIT&#8221;<\/em>, as well as the article by Agnieszka Pokojska titled <em><strong>&#8220;Interpretation: A Dividend Advance Will Not Help Save Money.&#8221;<\/strong><\/em><\/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-2_2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DMS TAX PRESS 2_2025.\"><\/object><a id=\"wp-block-file--media-259951ff-711d-4596-96e8-9dc7c4928923\" href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-2_2025.pdf\">DMS TAX PRESS 2_2025<\/a><a href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-2_2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-259951ff-711d-4596-96e8-9dc7c4928923\">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\n\n\n<p><\/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;Ruling: Only Income from Direct Zone Activities Is Exempt from CIT&#8221;, as well as the&#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-2479","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 2\/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\/tax-press\/dms-taxpress-nr-2-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMS TaxPress Nr 2\/2025 &gt; 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