Last autumn, the courts dealt with an issue that had troubled many tax payers. Is it possible to claim a tax relief arising from investment incentives during the additional assessment procedure? The courts have…
In a recent judgment, the Supreme Administrative Court (“SAC”) heard a case proving the right to deduct VAT on purchased cleaning services and guarding. Beyond the unreviewability of the Regional Court’s judgme…
In a current judgment, the Supreme Administrative Court addressed the issue of the moment of tax audit commencement. It is important to determine this moment precisely as it is the point when the current lapse …