Check our new real estate website!
We are delighted to officially announce our website dedicated to ASB's Group services for the real estate sector.
We are pleased to announce that ASB Tax was ranked 5th fastest-growing tax advisory firm in Poland by Rzeczpospolita.
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.
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).
Starting 1 June 2021, there will be a fundamental change concerning the Register of Beneficial Owners, in connection with the entry into force of Act No. 37/2021 Coll. on the Registration of Beneficial Owners.
Our tax team has clearly prepared the practical implications of the amendment to the Tax Code in the area of deadlines and sanctions.
Since last year, there has been a practical regrouping of corporate benefits in connection with the global pandemic.
We are pleased to announce that ASB Tax was ranked 4th middle-sized tax advisory firm in Poland by the Dziennik Gazeta Prawna.
Regulations regarding settlements with tax havens have been part of the TP regulations since 2000. Since then, obligations to document transactions with related entities were indirectly transferred to settlements executed by taxpayers with tax haven-based entities.
For instance, consulting firms are a typical illustration of an environment where you need to innovate, simultaneously, being a certain size firm means it can take a long time to achieve.