RSM Poland


Entries from March 2019


29 March 2019

The amendment of the Act on the National Court Register, awaited by entrepreneurs, has become a fact: trading companies can now file their annual financial statements through a proxy.

15 March 2019

As promised earlier, I will try to present some practical solutions prepared by the German Desk Team of RSM Poland which make it easier for foreign investors, in particular entities from German-speaking countries, to start or expand their business in Poland in the context of complex and often changing legal and tax regulations.

14 March 2019
Aleksandra SYSIAK

IFRS 15 includes detailed principles to be applied in certain areas of industry-specific accounting, and we have already presented some of them in our recent posts. It should be recalled that the additional guidance included in Appendix B to the standard is obligatory. In this article, we are going to focus on a general discussion of some of these issues.

8 March 2019

The turn of 2018 and 2019 is the time of publishing new regulations on transfer pricing. These regulations are included in Chapter 1a of the CIT Act and Chapter 4b of the PIT Act. On 29 and 31 December 2018, regulations of the Minister of Finance were published in the Journal of Laws, being secondary legislation to transfer pricing provisions.

5 March 2019
Przemysław POWIERZA

In today’s post I would like to continue the series on good faith concerning VAT we have addressed because of a very interesting ruling of the Provincial Administrative Court in Wrocław of 10 July 2018 file ref. no. I SA/Wr 256/18. You can read more about it in the previous post (part 1). Now I would like to focus on the prerequisites of good faith presented by both the Polish administrative courts and the Court of Justice of the European Union (CJEU).