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The Tax Practice has successfully represented the client in a dispute in administrative courts over the amount of CIT liabilities for 2009.
In its judgment of 28 May 2019 in case no. II FSK 575/18, the Supreme Administrative Court dismissed the authority’s last resort appeal against the judgment of the Voivodship Administrative Court (VAC) in Warsaw, which was favourable for the taxpayer. The above judgment finally ended the dispute with the tax authorities, which had lasted since mid-2015. The outcome of the win in the administrative courts is the obligation for the authorities to refund to the taxpayer the tax paid plus interest.
The tax authorities at both instances had questioned the taxpayer’s right to treat as tax costs expenditure documented by invoices issued by one of its business partners. The authorities stated that the invoice issuer could not have performed the services indicated on the invoices and thus that they were unreliable documents which did not entitle the taxpayer to include the amounts invoiced in tax costs. Consequently, the tax authorities set the taxpayer tax arrears, which were paid with interest.
In representing the client, DZP filed an appeal with the VAC in Warsaw, which upheld the attorneys’ arguments and in a judgment of 6 September 2017 case no. III SA/Wa 2872/16 not only set aside the decisions passed by both instance authorities, but also discontinued the tax proceedings. A last resort appeal was filed against the judgment by the Director of the Revenue Administration Chamber in Warsaw.
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: firstname.lastname@example.org.
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