{"id":2482,"date":"2025-02-03T13:41:12","date_gmt":"2025-02-03T12:41:12","guid":{"rendered":"https:\/\/dmstax.com\/dms-taxpress-nr-3-2025\/"},"modified":"2025-02-10T10:37:46","modified_gmt":"2025-02-10T09:37:46","slug":"dms-taxpress-nr-3-2025","status":"publish","type":"post","link":"https:\/\/dmstax.com\/en\/tax-press\/dms-taxpress-nr-3-2025\/","title":{"rendered":"DMS TaxPress 3\/2025"},"content":{"rendered":"\n<p>In today&#8217;s issue of <em>DMS TAX Press<\/em>, we recommend the article by Mariusz Szulc titled <em><strong>&#8220;CIT: A Family Foundation Cannot Even Consider Selling Real Estate&#8221;<\/strong><\/em>, as well as the article by Joanna Marciniak titled <em><strong>&#8220;The R&amp;D Tax Relief Does Not Cover Depreciation of Self-Created or Improved Fixed Assets.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>Also important is the article by Aleksandra Tarka titled <strong><em>&#8220;Withdrawing from a Preliminary Agreement for the Sale of Used Goods? NSA: You Can Avoid VAT&#8221;,<\/em><\/strong> along with Przemys\u0142aw Wojtasik\u2019s article <em>&#8220;<strong>Fees for Product Display with VAT Deduction.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>Other significant articles include Joanna Marciniak\u2019s <strong><em>&#8220;PIT: A CEO Has Taxable Income When a Company Funds Their MBA Studies&#8221;,<\/em><\/strong> and <em>&#8220;<strong>Compensation for Harm Is Exempt from PIT, but Severance for Unlawful Dismissal Is Taxable.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>We also recommend Mariusz Szulc\u2019s article <em><strong>&#8220;Tax Deadlines Will Not Be Missed Due to Issues with e-Delivery&#8221;<\/strong><\/em>, which explains that for meeting tax deadlines, the key factor is the date of sending correspondence via the e-Delivery system, not the date it is received by the tax authorities.<\/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-3_2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DMS TAX PRESS 3_2025.\"><\/object><a id=\"wp-block-file--media-597a3446-b6dc-40bd-adf0-746481a1af5b\" href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-3_2025.pdf\">DMS TAX PRESS 3_2025<\/a><a href=\"https:\/\/dmstax.com\/wp-content\/uploads\/2025\/02\/DMS-TAX-PRESS-3_2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-597a3446-b6dc-40bd-adf0-746481a1af5b\">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 Mariusz Szulc titled &#8220;CIT: A Family Foundation Cannot Even Consider Selling Real Estate&#8221;, as well as the article&#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-2482","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 3\/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-3-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMS TaxPress 3\/2025 &gt; 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