Aleksandra DĄBKOWSKA Tax Assistant Areas of focus Tax advisory Job title Tax Assistant Office Location Szczecin My recent articles New general interpretation on certain conditions for claiming dividend exemption, as referred to in Art. 22 sec. 4 of the CIT Act Tax advisory Read more > New general interpretation on certain conditions for claiming dividend exemption, as referred to in Art. 22 sec. 4 of the CIT Act Courts side with taxpayers: The tax authorities cannot demand a PKWiU code from taxpayers who ask for the proper tax rate Tax and fiscal inspectionsTax advisoryTax opinions Read more > Courts side with taxpayers: The tax authorities cannot demand a PKWiU code from taxpayers who ask for the proper tax rate Courts side with taxpayers: tax on income derived from unrealised gains fails to affect the donation of personal property Tax advisoryTax services for expatsTax and fiscal inspections Read more > Courts side with taxpayers: tax on income derived from unrealised gains fails to affect the donation of personal property Amendments to regulations on reportable arrangements subject to MDR as of 1 July 2024 Tax advisoryTax Schemes / MDR Read more > Amendments to regulations on reportable arrangements subject to MDR as of 1 July 2024 Courts on the side of taxpayers: the tax authority cannot require the taxpayer to independently make a legal classification of the facts described by him Tax and fiscal inspectionsTax advisoryTax opinions Read more > Courts on the side of taxpayers: the tax authority cannot require the taxpayer to independently make a legal classification of the facts described by him Real estate rented in another EU Member State does not constitute a fixed establishment for VAT purposes Permanent and Fixed Establishment Risk-CheckVAT complianceTax advisory Read more > Real estate rented in another EU Member State does not constitute a fixed establishment for VAT purposes An important judgment of the CJEU regarding a fixed establishment for VAT purposes Permanent and Fixed Establishment Risk-CheckTax advisoryRisk advisory Read more > An important judgment of the CJEU regarding a fixed establishment for VAT purposes