DMS TaxPress 1/2025

In today’s issue of DMS TAX Press, we recommend the article by Joanna Marciniak titled “Revenue from a Future Investment: Someone Else’s Expenses Are Not Your Own Cost”, as well as the article by Mariusz Szulc titled “A Foreign Tax Identification Number Does Not Exclude Estonian CIT.”

Another important piece is Mariusz Szulc’s article “The CJEU Facilitates VAT Deduction on Intra-Group Services.”

Also noteworthy is the article by Katarzyna Jędrzejewska titled “Interpretations by the Director of KIS: Anniversary Gifts from Employers Are Exempt from PIT”, along with Monika Pogroszewska’s article “MF: Reimbursement for a Business Taxi Ride Is Not Considered Employee Income After All.”