CIT

Currently, the tax authorities take the position that the depreciability of premises or buildings is determined by the classification of the object as residential or commercial, and not by the actual use of the object for purposes other than residential.

The legislator has already acclimated us to annual changes in transfer pricing regulations, especially during the Covid-19 pandemic period. Therefore, in order to properly fulfill reporting obligations, it is important to stay up-to-date and be aware of the changes that have been made in this regard for 2022. One of the most important changes is one concerning the deadlines for the preparation of the documentation itself and the related forms.