ASB Poland Sp. z o.o.

Złote Tarasy - Skylight, ul. Złota 59

00-120 Warszawa, Poland

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

ASB Poland Sp. z o.o.

Kościuszki 71,

87-100 Toruń, Poland

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

Direct contact

Dan Ledvinka Group Business Development Director +420 222 500 648 dledvinka@asbgroup.eu

Apply for VAT refund

On 18 March 2021 the Court of Justice of the European Union (case C-895/19) confirmed that the Polish provision excluding the possibility of settlement of output VAT and input VAT in the same tax period after 3 months from the date on which the tax obligation arose is inconsistent with the VAT Directive.

RE rich companies are eligible for a lower tax rate

The mere ownership of real estate by an entrepreneur does not determine the real estate tax rate. This is the outcome of important judgments issued in 2021 - first, by the Constitutional Tribunal (TK) in February (ref. no SK 39/19) and then by the Supreme Administrative Court (NSA) in March (ref. no III FSK 895/21 - III FSK 899/21).