The year 2020 contributed to the surge of digital transformation. Organizations, in the face of the epidemic, implemented remote work more willingly, seeing in this solution not only business benefits but also often organizational and social coercion. Undoubtedly, the result of growing popularity of such work provision, both in the employees’ and employers’ environment was the implementation of remote work in Polish law. The amendment to the Labour Code regarding remote work has already been signed by the President and announced in the Journal of Laws, which means that from 7 April employers can officially implement the solutions provided for by the amendment. The upcoming changes and the many fears employers have about it have created many questions and at the same time many answers, quite a few of which significantly miss the truth. In this article, we debunk the 7 most common myths about remote working.
Author: Redaktor
From 2022, payers of withholding tax (WHT) are subject to the pay and refund mechanism. An amendment introduced in the Corporate Income Tax Act (CIT Act) allows a taxpayer or payer to request an opinion on the application of WHT preference in order to omit the application of the aforementioned mechanism. Such a request should be made to the competent head of the tax office, and the fee for its issuance is PLN 2,000. The opinion must be issued no later than within six months of the application being received by the office.
As part of the opinion on the application of WHT preferences, the office may confirm the possibility of applying an exemption from the collection of this tax on the basis of specific provisions or even not collecting the tax or collecting it at a lower rate on the basis of a relevant double taxation avoidance agreement. The opinion issued is valid for 36 months from the date of issue.
It has been more than two months since the last conference “Discrimination and mobbing at work”, organised by our law firm. Numerous participants in the event and a wide interest the topic once again proved how important the issues we touched upon were and, above all, how important it is to raise awareness of employers and employees in this area. During the meeting, many questions were also asked about how to protect people employed under civil law contracts from mobbing and discrimination.
2023 is the year of changes to the Labour Code. The most important of these are the provisions on home office and sobriety control introduced into the Polish legal order by the amendment of 13 January 2023, signed by the President of the Republic of Poland on 27 January 2023. The amendment on sobriety control will enter into force two weeks after its publication in the Journal of Laws, while the amendment on home office will enter into force two months after its publication in the Journal of Laws. There will be a lot of changes to be made, so it is worth preparing in advance.
The purpose for which the National e-Invoice System (KSeF) was established is to be able to issue, store and maintain structured invoices in a centralised database. The KSeF will be integrated with, among other things, the Electronic Invoicing Platform, which is used for public procurement services. The system was introduced in Poland at the beginning of 2022, but its mandatory use is not planned until 1 January 2024. In the meantime, the legislator is once again updating the project’s assumptions.
A company’s expenses incurred in connection with the implementation of its corporate social responsibility policy are in the nature of promoting the company and, therefore, related to taxable activities – judgment of the Supreme Administrative Court in Poland (NSA) from 8th of March 2022 (signature I FSK 1760/18).
On 6th of October 2022 the Court of Justice of the European Union (CJEU) has handed down a ruling with signature C 250/21 in a dispute between the Director of National Fiscal Information (KIS) and a Polish closed-end investment fund concerning the VAT exemption of sub-participation services.
The Court of Justice of the European Union, in its ruling C-397/21 from 13th of October 2022, indicated that the recipient of the service has the right to submit a request for a refund to the tax office if the tax has been paid and the service provider is in liquidation.
On the 11th of October 2022 the Supreme Administrative Court (NSA) has issued a ruling with signature I FSK 396/21 on the determination of a fixed establishment for VAT purposes.
Labour law provides for several types of leave for working parents: maternity leave, parental leave and unpaid extended post-maternity leave. In addition, employee-fathers can take so-called paternity leave of two weeks. Statistics show, however, that while paternity leave is used more and more, parental leave is only used by 1% of men. Perhaps, the work-life balance directive will change this.