Key issues
- Some tax inspections have been resumed (including TP ones)
- Tax consequences in the event of a decrease in the authorized capital
- Occurrence of tax obligations and recognition of VAT tax credit when performing long-term contracts
Experts advice
- Is it really from 25.11.2022 the obligation to provide answers to the requests of STS authorities has been restored
- “Constructive dividends”: conclusions based on the results of the TP- season
- Statute of limitations during the period of quarantine: pay attention to the details
Court practice
- Conclusions about the unreality of an economic transaction cannot be based only on the basis of generalized tax information