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Read more +02 April 2025 By Tomasz Jakubiak in Taxes

Legislation and Practice – March in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in March. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other
Read more +26 March 2025 By Tomasz Jakubiak in CIT

When is software an intangible asset?

Software is an important part of many companies’ operations. However, its correct classification in terms of accounting and tax may raise doubts. When should software be considered an intangible asset, and when is it only an element of a fixed asset? The answer to this question depends on its nature and how it is used.
Read more +18 March 2025 By Tomasz Jakubiak in Company

Regulation on Authorised Declarant of CBAM

The Commission Implementing Regulation was published with regard to the conditions and procedures for the status of an authorised CBAM declarant. These provisions are important because from 2026 only authorized CBAM declarants will be able to import goods covered by the mechanism. As for the important provisions of the Regulation, it is worth noting that,
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