A prerequisite for adjudicating divorce. Warsaw, May 19, 2020
A prerequisite for adjudicating divorce (a so-called positive premise) is the “irretrievable and complete breakdown of marital life”. It is a mandatory condition.
A “breakdown of the marriage” means a cessation of common marital life in its emotional, physical and economic aspect (Polish “wspólne pożycie”) that the spouses are obliged to conduct. Hence, there is a strict conceptual and substantive connection between the obligation of the spouses concerning the “common marital life” and the prerequisite for divorce formulated as “irretrievable and complete breakdown of marital life".
VAT Taxation on rental of residential property. Warsaw, April 16, 2020
Rental of residential properties may be subject to three different VAT taxation regimes:
(b) the 23% VAT rate and
(c) the 8% VAT rate (so-called accommodation related services).
Colloquial expressions (blank invoices, unreal transactions, artificial transaction chain) and the tax law. Warsaw, 17.01.2020.
Tax law imposes an obligation on tax authorities and administrative courts to express their opinions accurately and clearly.
Negative consequences for taxpayers cannot be drawn without precisely defining (in a legal sense) their actions and behaviour.