Tax Blog

Digitalisation is affecting more and more areas of our lives. It is no different in the tax sphere. TPR forms for transfer pricing reporting, because a few words about it today, are, as of those for 2022, filed as online forms. Nevertheless, despite the obvious benefits of digitisation, taxpayers often encounter various problems, particularly technical ones, when filing the indicated form in the new form.

In the interpretation in question, the Head of the KIS once again addressed the VAT implications of the transfer of real estate to a family foundation, but this time the authority assessed the free-of-charge lending activity. The interpretation in question was issued at the request of an individual who was the owner of several dozen residential premises (the ‘Applicant’). The properties were rented as part of a sole proprietorship.

The WSA in Rzeszów, in a judgement of 28 May 2024, ref. I SA/Rz 77/24, dismissed the foundation’s complaint against the individual interpretation regarding the refusal to apply individual VAT pre-coefficients. The court agreed with the head of the KIS that the pre-factors proposed by the foundation for VAT deduction are imprecise and do not reflect the specific nature of the foundation’s activity.

Transfer pricing is one of the most difficult areas of tax law. The regulation of transactions between related parties aims to ensure that the prices determined reflect market conditions and do not lead to tax avoidance. In this context, the transfer pricing adjustment becomes an important tool to align tax settlements with actual economic conditions. It is worthwhile to understand what exactly a transfer pricing adjustment is, under what circumstances it can be applied and what risks are associated with it.

The decision to sell a business is one of the most important steps for an entrepreneur. This process involves not only legal and business aspects, but also tax obligations. It is advisable to find out in advance which taxes apply to the sale of a business in order to prepare well for the transaction and avoid unpleasant surprises. In this article, we explain which taxes apply to the sale of a business and what the amount depends on.

The Estonian CIT, or flat rate on corporate income, is a popular tax arrangement that defers taxation of company profits until they are distributed. However, to take advantage of this favorable system, entrepreneurs must meet several conditions. One of the most important is the employment requirement. In this article we explain what this condition is and how to meet it.

In today’s global business environment, transactions between related parties are the order of the day. As a result, tax authorities are increasingly focusing on controlling transfer pricing to prevent erosion of the tax base and shifting of profits to lower-tax jurisdictions. One of the key responsibilities of companies is to prepare appropriate transfer pricing documentation within certain deadlines. In this article, we will outline the most important deadlines related to transfer pricing documentation and tips on how to prepare for them.

The opinion in question was issued on April 25, 2024 in Case C-60/23 Skatteverket v. Digital Charging Solutions GmbH (DSC). DSC is in the business of providing electric vehicle users with access to a network of charging points operated by operators with whom DSC has entered into separate agreements. DCS provides EV users with a card and an authentication application to charge their vehicles at these points. Based on invoices received from the said operators, DCS invoices users monthly for the amount of electricity supplied to them. DCS also charges its customers a monthly fixed fee for access to the application, regardless of whether the user actually purchased electricity during the period.