What's new at DZP?
Current projects.
19.07.2018
Autorzy:
Practice:
Specialisations:
The Tax Practice has successfully advised mBank S.A. in a dispute before the Voivodship Administrative Court (VAC) in Warsaw. The dispute concerned a negative individual ruling issued to the Bank on whether prudential fees payable to the Bank Guarantee Fund in 2016 could be treated as tax costs. The win enabled the Bank to increase its 2016 tax costs by several million zloty.
In the appealed ruling, the Director of the National Revenue Information office refused to allow the Bank to include prudential fees for 2016 in tax costs. The tax authorities’ negative stance covered, inter alia, the prudential fee for Q4 2016. The Director of the National Revenue Information office questioned the inclusion of this fee in tax costs despite, at the time the fee was paid, the Bank no longer being covered by the provision excluding this expenditure from tax costs.
In the past, prudential fees (incurred by banks under the Act on the Bank Guarantee Fund, the Deposit Guarantee Scheme and Compulsory Restructuring of 14 December 1994) could not be included in tax costs. These fees met almost all the grounds for being treated as an indirect cost. However, the possibility of them being included in tax costs was explicitly excluded by art. 16(1)(68) of the CIT Act. This provision was repealed by the legislator on 9 October 2016. After this date, the prudential fee for Q4 2016 became due. Despite the legislative amendments, the Director of the National Revenue Information office questioned its inclusion in tax costs. The authority’s stance was criticised by the VAC in Warsaw. The negative individual ruling was set aside by a judgment of 30 May 2018 (case no. III SA/Wa 2595/17).
The win before the VAC in Warsaw should bring the client significant tax savings. The win is also important for the entire banking sector – it gives banks a valid argument for increasing their 2016 tax costs by including the prudential fee for the last quarter of this year.
The case was conducted by DZP lawyers Artur Nowak and Piotr Prokocki from the Tax Practice.
From 25 May 2018 the General Data Protection Regulation (GDPR) applies in Poland and other European Union countries. We would therefore like to give you several details on the subject of how DZP processes personal data.
The administrator of the personal data is Domański Zakrzewski Palinka Sp.k. (“DZP”; address: Rondo ONZ 1, 00-124 Warszawa). Data are processed for contact purposes and to impart information on changes to provisions and authority practices and on other issues, including events concerning day-to-day legal, economic and cultural issues, inter alia, by sending DZP newsletters. The above is carried out on the basis of legitimate interests, i.e. in accordance with art. 6(1)(f) of the GDPR. Data can also be processed where necessary for the conclusion or performance of a contract and for compliance with a legal obligation to which DZP is subject, i.e. pursuant to art. 6(1)(b) and (c) of the GDPR. Data can be transferred to entities with whose help DZP achieves the indicated aims, including entities maintaining IT infrastructure. Giving data is voluntary and in contractual relations is a requirement for concluding and performing a contract. It is possible to object to data processing, request access to, rectification and erasure of personal data or restriction of processing and data portability. Data are kept until an objection is made, and in contractual relations – throughout the term of the contract and thereafter for a period specified in provisions on archiving and limitations period for claims. Anyone has the right to file a complaint with the President of the Personal Data Protection Office. Questions concerning privacy at DZP can be sent to DZP’s Data Protection Inspector, Macieja Maciejewskiego, at: iod@dzp.pl.
New rules on cookies: Domański Zakrzewski Palinka sp.k., as the service provider of the www.dzp.pl website, stores and accesses cookies, i.e. small text information fles sent by a web server and stored on your hard drive, or other data storage medium of a user, for the purposes of: proper functioning of the www.dzp.pl website, confguring the www.dzp.pl website, security and reliability of the www.dzp.pl website, session monitoring, providing advertisements, personalization of the displayed information to the user, or analysis, statistics, research and website trafc auditing.
You can specify the conditions for storage of or access to cookies via your browser settings. Consent to the storage of or access to cookies by Domański Zakrzewski Palinka sp.k. on your device, is acknowledged by the settings of the browser installed on your device. For more information, see our cookie policy.