🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień dotyczących opodatkowania VAT w branży wynajmu nieruchomości.
Podczas szkolenia w szczególności poruszone zostaną kwestie związane z praktycznymi aspektami rozliczeń pomiędzy wynajmującym a najemcami. Dodatkowo, omówione zostaną zasady opodatkowania VAT w przypadku nabycia oraz sprzedaży nieruchomości komercyjnych.
PROGRAM
1. Nabycie nieruchomości komercyjnej a VAT
a. Zasady opodatkowania VAT dostawy nieruchomości
b. Nabycie nieruchomości a nabycie zorganizowanej części przedsiębiorstwa
c. Rola due dilligence podatkowego w przypadku nabycia nieruchomości.
2. Obowiązek podatkowy w VAT
a. Moment powstania obowiązku dla najmu
b. Zaliczki a najem
c. Rozliczenie Service Charge a VAT
3. Korekty faktur VAT
a. Rozliczenie korekt faktur VAT w ramach Slim VAT
b. Korekty roczne Service Charge
c. Korekty kosztów bezpośrednich (energia elektryczna, cieplna itp.)
4. Miejsce opodatkowania, podstawa opodatkowania, usługi kompleksowe
a. Usługi związane z nieruchomością
b. Podstawa opodatkowania
c. Usługi kompleksowe – wątpliwości interpretacyjne
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a. Rozliczenie zachęt dla najemców
b. Fit-outy a usługi podwykonawców
c. Zwrot powierzchni właścicielowi a nakłady najemcy
d. Transakcje na udziałach spółek nieruchomościowych
6. Sprzedaż nieruchomości a VAT
a. Możliwość rezygnacji ze zwolnienia z podatku
b. Transakcje zwolnione a korekta podatku naliczonego
c. Rozliczenie opłat eksploatacyjnych pomiędzy sprzedawcą a nabywcą.
"
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Cena bez abonamentu:
199 PLN
Czas trwania:
4 godziny 35 minut
Certyfikat:
TAK
Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień dotyczących opodatkowania VAT w branży wynajmu nieruchomości.
Podczas szkolenia w szczególności poruszone zostaną kwestie związane z praktycznymi aspektami rozliczeń pomiędzy wynajmującym a najemcami. Dodatkowo, omówione zostaną zasady opodatkowania VAT w przypadku nabycia oraz sprzedaży nieruchomości komercyjnych.
PROGRAM
1. Nabycie nieruchomości komercyjnej a VAT
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b. Nabycie nieruchomości a nabycie zorganizowanej części przedsiębiorstwa
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b. Fit-outy a usługi podwykonawców
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6. Sprzedaż nieruchomości a VAT
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b. Transakcje zwolnione a korekta podatku naliczonego
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"
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Czas trwania:
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Materiały:
Tak
"
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CEL SZKOLENIA
Celem szkolenia jest pokazanie w praktyce zasad ewidencjonowania przychodów i kosztów w przypadku prowadzenia ewidencji kosztów w rożnych układach ewidencyjnych. W trakcie szkolenia rozwiązane zostaną przykłady z księgowaniami, w których zostaną pokazane konsekwencje różnych wyborów w zakresie ujmowania i wycen.
PROGRAM
CZĘŚĆ 1
1.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie handlowo- usługowej
2.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – ustalenie wyniku finansowego w wariancie kalkulacyjnym
3.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – – ustalenie wyniku finansowego w wariancie porównawczym
CZĘŚĆ 2
4. Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej cd
5. Istota zmiany stanu produktów
6. Ewidencjują kosztów w układzie rodzajowym w firmie produkcyjnej
CZĘŚĆ 3
7. Rozliczanie kosztów w czasie – konsekwencje dla wyniku finansowego różnych rozwiązań ewidencyjnych
8. Uproszczenia w ewidencjonowaniu zapasów – – konsekwencje dla wyniku finansowego
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 35 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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CEL SZKOLENIA
Celem szkolenia jest pokazanie w praktyce zasad ewidencjonowania przychodów i kosztów w przypadku prowadzenia ewidencji kosztów w rożnych układach ewidencyjnych. W trakcie szkolenia rozwiązane zostaną przykłady z księgowaniami, w których zostaną pokazane konsekwencje różnych wyborów w zakresie ujmowania i wycen.
PROGRAM
CZĘŚĆ 1
1.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie handlowo- usługowej
2.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – ustalenie wyniku finansowego w wariancie kalkulacyjnym
3.Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej – – ustalenie wyniku finansowego w wariancie porównawczym
CZĘŚĆ 2
4. Ewidencjują kosztów w układzie rodzajowym i kalkulacyjnym w firmie produkcyjnej cd
5. Istota zmiany stanu produktów
6. Ewidencjują kosztów w układzie rodzajowym w firmie produkcyjnej
CZĘŚĆ 3
7. Rozliczanie kosztów w czasie – konsekwencje dla wyniku finansowego różnych rozwiązań ewidencyjnych
8. Uproszczenia w ewidencjonowaniu zapasów – – konsekwencje dla wyniku finansowego
"
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Tak
Materiały:
Tak
"
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string(5) "pgsql"
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string(53) "Polski Ład przegląd zmian i problemów praktycznych"
["content"]=>
string(3823) "
CEL SZKOLENIA
Celem szkolenia jest przekrojowe omówienie zmian wprowadzonych w Polskim Ładzie. Z perspektywy podatków PIT, CIT oraz VAT. Podczas szkolenia omówione zostaną najważniejsze aspekty praktyczne związane z nowymi przepisami oraz kluczowe problemy, które napotykają podatnicy i płatnicy w 2022 r.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
2. Kwota wolna od podatku – problemy z PIT-2
3. Podwyższenie drugiego progu podatkowego.
4. Ulga dla klasy średniej – na czym właściwie stoimy?
5. Wspólne opodatkowanie małżonków i samotnych rodziców
6. Nowe ulgi dla dużych rodzin i seniorów.
7. Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności.
12. Ryczałt za używanie służbowych aut
13. Nowe zasady amortyzacji w PIT
14. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
15. Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Usunięcie art. 15e
8. Cienka kapitalizacja (art. 15c)
9. Odsetki od pożyczki na nabycie udziałów
10. Przerzucone dochody
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Ceny transferowe.
1. Zmiany w cenach transferowych
2. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień dotyczącego transakcji „rajowych”.
V. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
VI. Zmiany w Polskim Ładzie dotyczące VAT.
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. Promowanie obrotu bezgotówkowego.
4. KKS przy JPK;
VII. Krajowy System e-Faktur
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 0 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(497)
["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(53) "Polski Ład przegląd zmian i problemów praktycznych"
["content"]=>
string(3823) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przekrojowe omówienie zmian wprowadzonych w Polskim Ładzie. Z perspektywy podatków PIT, CIT oraz VAT. Podczas szkolenia omówione zostaną najważniejsze aspekty praktyczne związane z nowymi przepisami oraz kluczowe problemy, które napotykają podatnicy i płatnicy w 2022 r.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Nowe zasady obliczania składki zdrowotnej przy różnych formach zatrudnienia i prowadzenia działalności.
2. Kwota wolna od podatku – problemy z PIT-2
3. Podwyższenie drugiego progu podatkowego.
4. Ulga dla klasy średniej – na czym właściwie stoimy?
5. Wspólne opodatkowanie małżonków i samotnych rodziców
6. Nowe ulgi dla dużych rodzin i seniorów.
7. Ryczałt od przychodów ewidencjonowanych – zmiany 2022 r.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r. – przegląd możliwych rozwiązań oraz obliczenia.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności.
12. Ryczałt za używanie służbowych aut
13. Nowe zasady amortyzacji w PIT
14. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych – 2023 r.
15. Przychody z najmu i dzierżawy tylko na ryczałcie – 2023 r.
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Usunięcie art. 15e
8. Cienka kapitalizacja (art. 15c)
9. Odsetki od pożyczki na nabycie udziałów
10. Przerzucone dochody
III. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
IV. Ceny transferowe.
1. Zmiany w cenach transferowych
2. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień dotyczącego transakcji „rajowych”.
V. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
VI. Zmiany w Polskim Ładzie dotyczące VAT.
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. Promowanie obrotu bezgotówkowego.
4. KKS przy JPK;
VII. Krajowy System e-Faktur
"
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string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 0 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["defaultLocale":protected]=>
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["scoutMetadata":protected]=>
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["translationModel"]=>
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}
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int(486)
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["name"]=>
string(35) "VAT międzynarodowy obrót towarowy"
["content"]=>
string(3844) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
1. Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
2. Eksportu i importu towarów;
3. Kwestie dotyczące prawidłowego dokumentowania transakcji;
4. Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["name"]=>
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["content"]=>
string(3844) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących opodatkowania VAT transakcji międzynarodowych (zarówno wewnątrzunijnych, jak i realizowanych z krajami trzecimi).
W szczególności omówione zostaną zagadnienia dotyczące:
1. Wewnątrzwspólnotowej dostawy oraz nabycia towarów;
2. Eksportu i importu towarów;
3. Kwestie dotyczące prawidłowego dokumentowania transakcji;
4. Obowiązki związane z raportowaniem JPK.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Informacje ogólne
- Zasada terytorialności VAT
- Miejsce świadczenia (opodatkowania)
- Podatnik faktyczny, podatnik formalny i podmiot odpowiedzialny za rozliczenie podatku
2. Wewnątrzwspólnotowa dostawa towarów
- Definicja transakcji WDT
- Warunki formalne do zastosowania stawki 0%
- Dowody potwierdzające wywóz towarów do innego kraju UE
- Nietransakcyjne przesunięcie własnych towarów
- Podstawa opodatkowania i moment powstania obowiązku podatkowego
3. Wewnątrzwspólnotowe nabycie towarów
- Transakcje WNT – ryzyko dla transakcji „krajowych”
- Podstawa opodatkowania i obowiązek podatkowy WNT
- Rozliczenie VAT należnego i naliczonego – kwestia zgodności z regulacjami UE
- Przesunięcie nietransakcyjne własnych towarów
4. Rozwiązania szczególne
- Transakcje trójstronne uproszczone
- Warunki zastosowania uproszczenia.
- Fakturowanie i rozliczenie WTT w raportowaniu JPK.
- Ryzyka związane z transakcjami WTT
5. Call-off stock
- Zasady rozliczania magazynu typu call-off.
- Obowiązki ewidencyjne.
- Raportowanie VAT
6. Opodatkowanie dostawy z montażem
- Definicja dostawy z montażem.
- Moment powstania obowiązku podatkowego.
- Raportowanie VAT.
- Ryzyka reklasyfikacji transakcji.
7. Eksport towarów
- Eksport bezpośredni i pośredni.
- Podstawa opodatkowania oraz moment powstania obowiązku podatkowego.
- Dokumenty umożliwiające zastosowanie stawki 0%.
8. Import towarów
- Definicja importu towarów.
- Podstawa opodatkowania i moment powstania obowiązku podatkowego.
- Rozliczenie standardowe i uproszczone importu.
9. Transakcje łańcuchowe
- Istota problemu – orzecznictwo TSUE
- Rola zasad INCOTERMS
- Uproszczenie wynikające z quick-fixes
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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"
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"
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[0]=>
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["locale"]=>
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["name"]=>
string(92) "Zmiany w księgach rachunkowych – nowe wymogi prawa i aktualizacja polityki rachunkowości"
["content"]=>
string(1929) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawianie zmian, jakie wynikają z przepisów polskiego ładu dla zasad prowadzenia ksiąg rachunkowych w szczególności obszarów gdzie rozwiązania podatkowe wpływają na wartości przychodów i kosztów i odwrotnie. Omówione zostaną też zasady wprowadzania zmian do polityki rachunkowości.
PROGRAM
CZĘŚĆ 1
- Integracja rachunkowości i rozwiązań podatkowych w związku ze zmianami 2022 r.
-
- Amortyzacja księgowa jako podstawa amortyzacji podatkowej
- Zasady ustalania wartości początkowej środków trwałych
- Pojęcie istotności
CZĘŚĆ 2
- Polityka rachunkowości – jej elementy i zakres stosowania
- Zasady stosowania rozwiązań uproszczających prowadzenie ksiąg
CZĘŚĆ 3
- Zmiany polityki – jak je wprowadzić, jak udokumentować
- Przykłady zmian polityki rachunkowości i ich wpływu na sprawozdania
- Przegląd zmian prawa w rachunkowości na 2022 r
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(1929) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawianie zmian, jakie wynikają z przepisów polskiego ładu dla zasad prowadzenia ksiąg rachunkowych w szczególności obszarów gdzie rozwiązania podatkowe wpływają na wartości przychodów i kosztów i odwrotnie. Omówione zostaną też zasady wprowadzania zmian do polityki rachunkowości.
PROGRAM
CZĘŚĆ 1
- Integracja rachunkowości i rozwiązań podatkowych w związku ze zmianami 2022 r.
-
- Amortyzacja księgowa jako podstawa amortyzacji podatkowej
- Zasady ustalania wartości początkowej środków trwałych
- Pojęcie istotności
CZĘŚĆ 2
- Polityka rachunkowości – jej elementy i zakres stosowania
- Zasady stosowania rozwiązań uproszczających prowadzenie ksiąg
CZĘŚĆ 3
- Zmiany polityki – jak je wprowadzić, jak udokumentować
- Przykłady zmian polityki rachunkowości i ich wpływu na sprawozdania
- Przegląd zmian prawa w rachunkowości na 2022 r
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 40 minut
Certyfikat:
Tak
Materiały:
Tak
"
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"
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"
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["locale"]=>
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["name"]=>
string(100) "Ceny transferowe w praktyce – podstawy sporządzenia dokumentacji, metody kalkulacji wynagrodzenia"
["content"]=>
string(4672) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie problematyki cen transferowych od podstaw. Podczas szkolenia uczestnicy dowiedzą się jak określać obowiązki dokumentacyjne, jak identyfikować podmioty powiązane, jak określać limity transakcji oraz jak je grupować. Dodatkowo omówione zostaną praktyczne aspekty związane ze stosowaniem poszczególnych metod wyceny, w tym w szczególności które metody dedykowane są określonym rodzajom transakcji oraz jakie błędy są najczęściej popełnianie przy doborze metody. Szkolenie zostanie wzbogacone o praktyczne przykłady związane z weryfikacją obowiązków dokumentacyjnych oraz stosowaniem metod wyceny.
PROGRAM
1. Podstawowe pojęcia
a. Cena transferowa – (wynagrodzenie, wynik, finansowy lub wskaźnik finansowy)
b. Podmioty powiązane – ocena zdolności wpływania na podejmowanie kluczowych decyzji, jak ocenić powiązania
c. Transakcja kontrolowana – jakie zdarzenia podlegają pod obowiązek dokumentacyjny
2. Progi dokumentacyjne
a. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
b. Transakcje zwolnione z obowiązku sporządzania dokumentacji
c. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
3. Dokumentacja lokalna (Local File) – elementy
4. Dokumentacja grupowa (Master File) – elementy
5. Terminy sporządzenia dokumentacji
6. Zasady ustalania ceny rynkowej
a. Analiza benchmarkingowa jako element dokumentacji local file
b. Analiza zgodności, a analiza danych porównawczych – kiedy podmioty mogą zrezygnować ze sporządzania analizy benchmarkingowej.
c. Pożyczki wewnątrzgrupowe i usługi o niskiej wartości dodanej bez obowiązku sporządzania analizy benchmarkingowej.
7. Stosowanie metod weryfikacji cen transferowych – informacje ogólne
a. Metoda porównywalnej ceny niekontrolowanej,
b. Metoda ceny odprzedaży,
c. Metoda koszt plus,
d. Metoda marży transakcyjnej netto,
e. Metoda podziału zysku,
f. Inne metody.
1. Hierarchia metod weryfikacji cen transferowych
a. wybór najbardziej odpowiedniej metody,
b. dokumentowanie procesu wyboru najbardziej odpowiedniej metody w dokumentacji cen transferowych.
2. Metody weryfikacji cen transferowych w przypadku braku obowiązku przygotowania dokumentacji cen transferowych
3. Czynniki, które należy wziąć pod uwagę przy wyborze najbardziej odpowiedniej metody do
weryfikacji rynkowego charakteru transakcji
4. Metoda PCN
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
5. Metoda koszt plus
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
6. Metoda marży transakcyjnej netto
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
7. Metoda ceny odprzedaży
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Metoda podziału zysku
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Korekty cen transferowych, nowe warunki stosowania korekt
9. Dokumentowanie transakcji z rajami podatkowymi
10. Obowiązki sprawozdawcze
11. Sankcje
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 6 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(4672) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie ma na celu przedstawienie problematyki cen transferowych od podstaw. Podczas szkolenia uczestnicy dowiedzą się jak określać obowiązki dokumentacyjne, jak identyfikować podmioty powiązane, jak określać limity transakcji oraz jak je grupować. Dodatkowo omówione zostaną praktyczne aspekty związane ze stosowaniem poszczególnych metod wyceny, w tym w szczególności które metody dedykowane są określonym rodzajom transakcji oraz jakie błędy są najczęściej popełnianie przy doborze metody. Szkolenie zostanie wzbogacone o praktyczne przykłady związane z weryfikacją obowiązków dokumentacyjnych oraz stosowaniem metod wyceny.
PROGRAM
1. Podstawowe pojęcia
a. Cena transferowa – (wynagrodzenie, wynik, finansowy lub wskaźnik finansowy)
b. Podmioty powiązane – ocena zdolności wpływania na podejmowanie kluczowych decyzji, jak ocenić powiązania
c. Transakcja kontrolowana – jakie zdarzenia podlegają pod obowiązek dokumentacyjny
2. Progi dokumentacyjne
a. Transakcje objęte obowiązkiem sporządzenia dokumentacji – zasady grupowania i określania limitów poszczególnych rodzajów transakcji.
b. Transakcje zwolnione z obowiązku sporządzania dokumentacji
c. Limity dla transakcji nietypowych (raje podatkowe, umowy spółki, umowy wspólnego przedsięwzięcia).
3. Dokumentacja lokalna (Local File) – elementy
4. Dokumentacja grupowa (Master File) – elementy
5. Terminy sporządzenia dokumentacji
6. Zasady ustalania ceny rynkowej
a. Analiza benchmarkingowa jako element dokumentacji local file
b. Analiza zgodności, a analiza danych porównawczych – kiedy podmioty mogą zrezygnować ze sporządzania analizy benchmarkingowej.
c. Pożyczki wewnątrzgrupowe i usługi o niskiej wartości dodanej bez obowiązku sporządzania analizy benchmarkingowej.
7. Stosowanie metod weryfikacji cen transferowych – informacje ogólne
a. Metoda porównywalnej ceny niekontrolowanej,
b. Metoda ceny odprzedaży,
c. Metoda koszt plus,
d. Metoda marży transakcyjnej netto,
e. Metoda podziału zysku,
f. Inne metody.
1. Hierarchia metod weryfikacji cen transferowych
a. wybór najbardziej odpowiedniej metody,
b. dokumentowanie procesu wyboru najbardziej odpowiedniej metody w dokumentacji cen transferowych.
2. Metody weryfikacji cen transferowych w przypadku braku obowiązku przygotowania dokumentacji cen transferowych
3. Czynniki, które należy wziąć pod uwagę przy wyborze najbardziej odpowiedniej metody do
weryfikacji rynkowego charakteru transakcji
4. Metoda PCN
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
5. Metoda koszt plus
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
6. Metoda marży transakcyjnej netto
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
7. Metoda ceny odprzedaży
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Metoda podziału zysku
a. Transakcje, w stosunku do których można zastosować metodę
b. Błędy przy stosowaniu metody
c. Praktyczne przykłady zastosowania
8. Korekty cen transferowych, nowe warunki stosowania korekt
9. Dokumentowanie transakcji z rajami podatkowymi
10. Obowiązki sprawozdawcze
11. Sankcje
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 6 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Specjalizuje się w zagadnieniach podatków dochodowych od osób prawnych i fizycznych, ubezpieczeń społecznych i problematyce cen transferowych. Wcześniej pracownik międzynarodowej firmy doradczej Rödl & Partner oraz szef działu podatku dochodowego od osób prawnych w Tax Advisors Group Sp. z o.o. Autor kilkudziesięciu publikacji z tematyki prawa podatkowego (Grupa wydawnicza Infor, Wydawnictwo Presscom, Rzeczpospolita) oraz autor i współautor kilku pozycji książkowych. Wykładowca na studiach podyplomowych. „Doradca Podatkowy” w Wyższej Szkole Bankowej we Wrocławiu oraz „Kadry i Płace” na Uniwersytecie Ekonomicznym we Wrocławiu. Prowadzi szkolenia m.in. dla BDO, Oddziałów Stowarzyszenia Księgowych w Polsce, Polskiego Towarzystwa Ekonomicznego, Krajowej Izby Podatkowej."
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest zdobycie i aktualizacja informacji na temat zmian podatkowych w podatku dochodowym od osób fizycznych w 2021/2022 r. Zapoznanie uczestników szkolenia z najnowszymi i najważniejszymi wyrokami, orzeczeniami i interpretacjami podatkowymi. Podczas szkolenia omówione zostaną także wybrane zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
Po ukończeniu szkolenia uczestnik:
będzie posiadał aktualną i uporządkowaną wiedzę z zakresu podatku dochodowego od osób fizycznych z uwzględnieniem regulacji wprowadzonych „polskim ładem”
uzyska odpowiedź na nurtujące problemy.
Adresaci szkolenia:
Szkolenie adresowane jest do osób zatrudnionych w działach finansowych, kadrowych i księgowych, które chciałyby zaktualizować oraz uzupełnić swoją wiedzę z zakresu podatku dochodowego od osób fizycznych – ze szczególnym uwzględnieniem zmian w podatku dochodowym od osób fizycznych wynikających z „polskiego ładu”.
PROGRAM
CZĘŚĆ 1
- Likwidacja obliczenia od podatku składki zdrowotnej
- Nowa kwota wolna
- Ulga dla klasy średniej
- Podwyższenie kwoty granicznej skali podatkowej
- Rozporządzenie z 7 stycznia MF
CZĘŚĆ 2
- Nowe zwolnienia podatkowe w PIT od 2022 r.
- Ryczałt od przychodów ewidencjonowanych po zmianach
- Ulga dla młodych
- Danina solidaronościowa
- Ulga abolicyjna
CZĘŚĆ 3
- Przychody ze stosunku pracy
- Wybrane zwolnienia podatkowe w PIT
- Nieodpłatne świadczenia na podstawie wyroku TK
- Covid a podatek dochodowy od osób fizycznych
- Informacje PIT-11 w formie elektronicznej
"
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string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest zdobycie i aktualizacja informacji na temat zmian podatkowych w podatku dochodowym od osób fizycznych w 2021/2022 r. Zapoznanie uczestników szkolenia z najnowszymi i najważniejszymi wyrokami, orzeczeniami i interpretacjami podatkowymi. Podczas szkolenia omówione zostaną także wybrane zagadnienia związane z rozliczaniem podatku dochodowego od osób fizycznych.
Po ukończeniu szkolenia uczestnik:
będzie posiadał aktualną i uporządkowaną wiedzę z zakresu podatku dochodowego od osób fizycznych z uwzględnieniem regulacji wprowadzonych „polskim ładem”
uzyska odpowiedź na nurtujące problemy.
Adresaci szkolenia:
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PROGRAM
CZĘŚĆ 1
- Likwidacja obliczenia od podatku składki zdrowotnej
- Nowa kwota wolna
- Ulga dla klasy średniej
- Podwyższenie kwoty granicznej skali podatkowej
- Rozporządzenie z 7 stycznia MF
CZĘŚĆ 2
- Nowe zwolnienia podatkowe w PIT od 2022 r.
- Ryczałt od przychodów ewidencjonowanych po zmianach
- Ulga dla młodych
- Danina solidaronościowa
- Ulga abolicyjna
CZĘŚĆ 3
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- Wybrane zwolnienia podatkowe w PIT
- Nieodpłatne świadczenia na podstawie wyroku TK
- Covid a podatek dochodowy od osób fizycznych
- Informacje PIT-11 w formie elektronicznej
"
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
4 godziny 30 minut
Certyfikat:
Tak
Materiały:
Tak
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Usunięcie art. 15e
3. Cienka kapitalizacja (art. 15c)
4. Odsetki od pożyczki na transakcje kapitałowe
5. Ukryte dywidendy
6. Rewolucyjne zmiany w podatku u źródła
7. Zasady ustalania rezydencji podatkowej
8. Nowy CIT „estoński”
9. Spółki holdingowe
10. Zmiany dotyczące podatkowych grup kapitałowych
11. Zmiany w cenach transferowych
12. Ograniczenie amortyzacji w spółkach nieruchomościowych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4. Sprzedaż składników majątku wycofanych z działalności
5. Nowe zasady amortyzacji w PIT
6. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
7. Przychody z najmu i dzierżawy tylko na ryczałcie
8. Ryczałt za używanie służbowych aut
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację
7. Ulga na wspieranie sportu, kultury i edukacji
8. Ulga IPO
9. Ulga konsolidacyjna
IV. CIT Estoński – zasady stosowania, szczegółowe omówienie regulacji, zmiany na rok 2022
1. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
2. Podstawowe obowiązki i zasady w modelu estońskim
3. Kiedy zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne
4. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
5. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
V. Zmiany 2021 r. a obowiązki w 2022 r.
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 55 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(3367) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w CIT, które weszły w życie w od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
PROGRAM
I. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Usunięcie art. 15e
3. Cienka kapitalizacja (art. 15c)
4. Odsetki od pożyczki na transakcje kapitałowe
5. Ukryte dywidendy
6. Rewolucyjne zmiany w podatku u źródła
7. Zasady ustalania rezydencji podatkowej
8. Nowy CIT „estoński”
9. Spółki holdingowe
10. Zmiany dotyczące podatkowych grup kapitałowych
11. Zmiany w cenach transferowych
12. Ograniczenie amortyzacji w spółkach nieruchomościowych
II. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
4. Sprzedaż składników majątku wycofanych z działalności
5. Nowe zasady amortyzacji w PIT
6. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
7. Przychody z najmu i dzierżawy tylko na ryczałcie
8. Ryczałt za używanie służbowych aut
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototyp
4. Ulga na wprowadzenie do obrotu nowego produktu
5. Ulga na ekspansję produktową
6. Ulga na robotyzację
7. Ulga na wspieranie sportu, kultury i edukacji
8. Ulga IPO
9. Ulga konsolidacyjna
IV. CIT Estoński – zasady stosowania, szczegółowe omówienie regulacji, zmiany na rok 2022
1. Podmioty uprawnione do ryczałtu – jakie warunki musi spełnić spółka i wspólnicy
2. Podstawowe obowiązki i zasady w modelu estońskim
3. Kiedy zapłacimy podatek w modelu estońskim? Przedmiot i podstawa opodatkowania – przykłady praktyczne
4. Stawki podatkowe w modelu estońskim i odliczenia u wspólnika – przykłady obliczenia efektywnej stawki opodatkowania
5. Terminy zapłaty podatku oraz obowiązki sprawozdawcze (deklaracja podatkowa)
V. Zmiany 2021 r. a obowiązki w 2022 r.
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 55 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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[6]=>
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}
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[8]=>
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["price"]=>
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["tax_id"]=>
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["type"]=>
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["deleted_at"]=>
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["created_at"]=>
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["subscription_id"]=>
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["room_id"]=>
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["starts_at"]=>
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["related_product_ids"]=>
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["date_of_publish"]=>
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["is_visible"]=>
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["limit_of_participants"]=>
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["external_link"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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}
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["room_id"]=>
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["name"]=>
string(65) "Polski Ład Jaka forma opodatkowania będzie najlepsza w 2022 r.?"
["content"]=>
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2022 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym. Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych. W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Umowa o pracę b) Umowa zlecenie c) Umowa o dzieło d) Kontrakty menadżerskie e) Powołanie f) Jednoosobowa spółka z o.o. g) Art. 176 KSH h) Art. 46 KSH 2. Umowa o pracę vs inne formy otrzymywania wynagrodzenia – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety tych formy opodatkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Skala podatkowa b) Podatek liniowy 4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Kto i kiedy może skorzystać z ryczałtu b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu c) Korzyści vs ryzyka 5. Skala vs podatek liniowy vs ryczałt – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 6. Karta podatkowa – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, kto i kiedy może skorzystać z karty podatkowej. 7. Spółki kapitałowe: a) Spółka z o.o. – zasady funkcjonowania, wady i zalety, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń podatkowych i składkowych w 2022 r. dla różnych danych finansowych. b) Spółka z o.o. na 9% CIT oraz na „modelu estońskim” – kiedy spółka może korzystać z 9% CIT – na co zwrócić uwagę? c) Prosta spółka akcyjna – czym różni się od spółki z o.o. i dla kogo będzie to najlepsza forma prowadzenia działalności? d) Spółka akcyjna – zasady opodatkowania i różnice w stosunku do spółki z o.o. 8. Spółki osobowe – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania i oskładkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: 1. Spółka cywilna 2. Spółka jawna 3. Spółka partnerska 4. Spółka komandytowa 5. Spółka komandytowo akcyjna 9. Spółki kapitałowe vs spółki osobowe – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 10. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne. 11. Porównanie zbiorcze wszystkich form opodatkowania na różnych przykładach liczbowych. 12. Spółki zagraniczne – czy będą dobrą alternatywą na 2022 r.? 13. Dyskusja.[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
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Cena z abonamentem 0 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1629190248736{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu 199 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1641931483919{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 10.01.2022
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Czas trwania 4 godziny 25 minut
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Certyfikat TAK
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Materiały TAK
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"
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["locale"]=>
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["content"]=>
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FRAGMENT SZKOLENIA
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CEL SZKOLENIA
Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności w 2022 r. z uwzględnieniem ich wad i zalet w aspekcie prawnym i podatkowym. Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami otrzymywania wynagrodzenia i prowadzenia jednoosobowej działalności gospodarczej oraz działalnością w formie spółek kapitałowych i osobowych. W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Umowa o pracę, umowy cywilnoprawne oraz inne formy otrzymywania wynagrodzenia poza działalnością gospodarczą – podstawowe wady i zalety oraz ryzyka, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Umowa o pracę b) Umowa zlecenie c) Umowa o dzieło d) Kontrakty menadżerskie e) Powołanie f) Jednoosobowa spółka z o.o. g) Art. 176 KSH h) Art. 46 KSH 2. Umowa o pracę vs inne formy otrzymywania wynagrodzenia – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 3. Działalność gospodarcza na podatku liniowym i skali podatkowej – wady i zalety tych formy opodatkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Skala podatkowa b) Podatek liniowy 4. Działalność gospodarcza na ryczałcie od przychodów ewidencjonowanych – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: a) Kto i kiedy może skorzystać z ryczałtu b) Przegląd stawek ryczałtu w odniesieniu do różnych działalności – analiza możliwości stosowania danych stawek ryczałtu c) Korzyści vs ryzyka 5. Skala vs podatek liniowy vs ryczałt – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 6. Karta podatkowa – wady i zalety tej formy opodatkowania, ryzyka, odpowiedzialność, kto i kiedy może skorzystać z karty podatkowej. 7. Spółki kapitałowe: a) Spółka z o.o. – zasady funkcjonowania, wady i zalety, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń podatkowych i składkowych w 2022 r. dla różnych danych finansowych. b) Spółka z o.o. na 9% CIT oraz na „modelu estońskim” – kiedy spółka może korzystać z 9% CIT – na co zwrócić uwagę? c) Prosta spółka akcyjna – czym różni się od spółki z o.o. i dla kogo będzie to najlepsza forma prowadzenia działalności? d) Spółka akcyjna – zasady opodatkowania i różnice w stosunku do spółki z o.o. 8. Spółki osobowe – zasady funkcjonowania, wady i zalety tych form prowadzenia działalności, zasady opodatkowania i oskładkowania, ryzyka, odpowiedzialność i przykładowe wyliczenia obciążeń publicznoprawnych w 2022 r. dla różnych danych finansowych: 1. Spółka cywilna 2. Spółka jawna 3. Spółka partnerska 4. Spółka komandytowa 5. Spółka komandytowo akcyjna 9. Spółki kapitałowe vs spółki osobowe – co się bardziej opłaci i kiedy? Omówienie na przykładowych wyliczeniach. 10. Połączenie różnych form działalności i opodatkowania – kiedy jest możliwe, jakie będą zasady opodatkowania i oskładkowania – przykłady praktyczne. 11. Porównanie zbiorcze wszystkich form opodatkowania na różnych przykładach liczbowych. 12. Spółki zagraniczne – czy będą dobrą alternatywą na 2022 r.? 13. Dyskusja.[/vc_column_text][/vc_column][vc_column width="1/4" css=".vc_custom_1628839556663{margin-top: 0px !important;padding-top: 0px !important;}"][vc_column_text css=".vc_custom_1635176398480{margin-bottom: 0px !important;padding-bottom: 0px !important;}"]
INFORMACJE
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Cena z abonamentem 0 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846234747{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1629190248736{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Cena bez abonamentu 199 PLN
[/vc_column_text][/vc_column_inner][/vc_row_inner][vc_row_inner css=".vc_custom_1628840933667{margin-top: 0px !important;margin-bottom: 0px !important;border-bottom-width: 1px !important;padding-top: 0px !important;padding-bottom: 0px !important;border-bottom-color: #eeeeee !important;border-bottom-style: solid !important;}"][vc_column_inner css=".vc_custom_1628846199375{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}"][vc_column_text css=".vc_custom_1641931483919{margin-top: 0px !important;margin-bottom: -20px !important;padding-top: 10px !important;padding-bottom: 10px !important;}"]
Stan prawny 10.01.2022
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Czas trwania 4 godziny 25 minut
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Certyfikat TAK
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Materiały TAK
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["content"]=>
string(1013) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie stanowi podsumowanie rocznego cyklu podatkowych podsumowań miesiąca. Podczas szkolenia przedstawione zostaną najważniejsze tematy podatkowe, które pojawiały się w trakcie roku, w tym interpretacje, orzecznictwo i zmiany przepisów. Całość z komentarzem merytoryczno – ironicznym i luźniejszym spojrzeniem na materię podatków.
"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 45 minut
Certyfikat:
Tak (dla posiadaczy abonamentu)
Materiały:
Tak (dla posiadaczy abonamentu)
"
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["content"]=>
string(1013) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
Szkolenie stanowi podsumowanie rocznego cyklu podatkowych podsumowań miesiąca. Podczas szkolenia przedstawione zostaną najważniejsze tematy podatkowe, które pojawiały się w trakcie roku, w tym interpretacje, orzecznictwo i zmiany przepisów. Całość z komentarzem merytoryczno – ironicznym i luźniejszym spojrzeniem na materię podatków.
"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 45 minut
Certyfikat:
Tak (dla posiadaczy abonamentu)
Materiały:
Tak (dla posiadaczy abonamentu)
"
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie zajęć omówimy najważniejsze zagadnienia dotyczące ochrony danych osobowych podczas rekrutacji i w trakcie trwania zatrudnienia. Uczestnicy dowiedzą się m.in. jakie dane osobowe pracodawca może przetwarzać bez zgody kandydatów do pracy oraz pracowników. Wskażemy okoliczności, w jakich wymagana jest zgoda osób zainteresowanych na przetwarzanie ich danych osobowych. Wyjaśnimy wszelkie wątpliwości dotyczące zasad monitorowania pracowników (np. monitoring wizyjny, monitoring służbowej poczty elektronicznej, inne dopuszczalne formy monitoringu). Doprecyzujemy jak długo można przetwarzać dane osobowe kandydatów do pracy, zwłaszcza pod kątem zabezpieczenia się przed ewentualnymi roszczeniami osób odrzuconych w trakcie rekrutacji. Omówimy również wybrane stanowiska Urzędu Ochrony Danych Osobowych dotyczące zagadnień związanych z obszarem prawa pracy.
Poza ułatwieniem wykonywania swoich czynności służbowych Uczestnicy otrzymają informacje odnośnie unikania ponoszenia przez pracodawcę odpowiedzialności
z tytułu naruszenia przepisów dotyczących postępowania z danymi osobowymi podczas rekrutacji i w trakcie trwania zatrudnienia. Uczestnicy będą mogli również dużo lepiej przygotować się na ewentualne postępowania kontrolne w obszarze danych osobowych. Ponadto, poruszane zagadnienia pozwolą na zażegnanie wszelkich potencjalnie konfliktowych i spornych sytuacji odnośnie danych osobowych, które mogą pojawić się w relacji pracodawca – pracownik.
PROGRAM
Część 1.
Dane osobowe przetwarzane podczas rekrutacji. Kontakt z poprzednim pracodawcą (np. sprawdzenie referencji). Rekrutacja ukryta. Rekrutacja on-line. Okres przechowywania danych kandydatów do pracy pod kątem ewentualnych roszczeń z tytułu dyskryminacji w rekrutacji. Przechowywanie danych pod kątem przyszłych rekrutacji. Dane osobowe pracowników. Dane w liście obecności. Dane o zadłużeniu.
Część 2.
Zamieszczanie w treści umowy na zastępstwo danych osoby zastępowanej. Badanie trzeźwości. Przetwarzanie danych wrażliwych dotyczących stanu zdrowia. Dane osobowe w zakładowym funduszu świadczeń socjalnych (np. roczne zeznanie podatkowe). Dane osobowe w postępowaniu powypadkowym.
Część 3.
Przetwarzanie danych o niekaralności. Dozwolone rodzaje monitoringu. Wydawanie zaświadczeń o zatrudnieniu. Dane osobowe pod kątem oceny pracowników. Przetwarzanie danych biometrycznych. Dane osobowe w zatrudnieniu na podstawie umów cywilnoprawnych (np. umowa zlecenie).
"
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string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3447) "
FRAGMENT SZKOLENIA
CEL SZKOLENIA
W trakcie zajęć omówimy najważniejsze zagadnienia dotyczące ochrony danych osobowych podczas rekrutacji i w trakcie trwania zatrudnienia. Uczestnicy dowiedzą się m.in. jakie dane osobowe pracodawca może przetwarzać bez zgody kandydatów do pracy oraz pracowników. Wskażemy okoliczności, w jakich wymagana jest zgoda osób zainteresowanych na przetwarzanie ich danych osobowych. Wyjaśnimy wszelkie wątpliwości dotyczące zasad monitorowania pracowników (np. monitoring wizyjny, monitoring służbowej poczty elektronicznej, inne dopuszczalne formy monitoringu). Doprecyzujemy jak długo można przetwarzać dane osobowe kandydatów do pracy, zwłaszcza pod kątem zabezpieczenia się przed ewentualnymi roszczeniami osób odrzuconych w trakcie rekrutacji. Omówimy również wybrane stanowiska Urzędu Ochrony Danych Osobowych dotyczące zagadnień związanych z obszarem prawa pracy.
Poza ułatwieniem wykonywania swoich czynności służbowych Uczestnicy otrzymają informacje odnośnie unikania ponoszenia przez pracodawcę odpowiedzialności
z tytułu naruszenia przepisów dotyczących postępowania z danymi osobowymi podczas rekrutacji i w trakcie trwania zatrudnienia. Uczestnicy będą mogli również dużo lepiej przygotować się na ewentualne postępowania kontrolne w obszarze danych osobowych. Ponadto, poruszane zagadnienia pozwolą na zażegnanie wszelkich potencjalnie konfliktowych i spornych sytuacji odnośnie danych osobowych, które mogą pojawić się w relacji pracodawca – pracownik.
PROGRAM
Część 1.
Dane osobowe przetwarzane podczas rekrutacji. Kontakt z poprzednim pracodawcą (np. sprawdzenie referencji). Rekrutacja ukryta. Rekrutacja on-line. Okres przechowywania danych kandydatów do pracy pod kątem ewentualnych roszczeń z tytułu dyskryminacji w rekrutacji. Przechowywanie danych pod kątem przyszłych rekrutacji. Dane osobowe pracowników. Dane w liście obecności. Dane o zadłużeniu.
Część 2.
Zamieszczanie w treści umowy na zastępstwo danych osoby zastępowanej. Badanie trzeźwości. Przetwarzanie danych wrażliwych dotyczących stanu zdrowia. Dane osobowe w zakładowym funduszu świadczeń socjalnych (np. roczne zeznanie podatkowe). Dane osobowe w postępowaniu powypadkowym.
Część 3.
Przetwarzanie danych o niekaralności. Dozwolone rodzaje monitoringu. Wydawanie zaświadczeń o zatrudnieniu. Dane osobowe pod kątem oceny pracowników. Przetwarzanie danych biometrycznych. Dane osobowe w zatrudnieniu na podstawie umów cywilnoprawnych (np. umowa zlecenie).
"
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["additional_info"]=>
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Cena bez abonamentu:
199 PLN + VAT
Czas trwania:
3 godziny 45 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w podatkach dochodowych (CIT i PIT) oraz podatku VAT, które weszły w życie w 2021 r. oraz zmian, które mają wejść w życie od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
Szkolenie obejmuje również omówienie najnowszych stanowisk praktycznych, w tym interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE dotyczących CIT i VAT.
PROGRAM
PODATKI DOCHODOWE – CIT I PIT
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Kwota wolna od podatku
2. Podwyższenie drugiego progu podatkowego.
3. Ulga dla pracowników (dla „klasy średniej”).
4. Wspólne opodatkowanie małżonków i samotnych rodziców
5. Nowe zasady obliczania składki zdrowotnej przy różnych formach prowadzenia działalności.
6. Składka zdrowotna dla menadżerów”.
7. Ryczałt od przychodów ewidencjonowanych.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności
12. Nowe zasady amortyzacji w PIT
13. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
14. Przychody z najmu i dzierżawy tylko na ryczałcie
15. Ryczałt za używanie służbowych aut
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Cienka kapitalizacja (art. 15c)
8. Usunięcie art. 15e
9. Odsetki od pożyczki na nabycie udziałów
10. Zakaz przerzucania dochodów
11. Zmiany w cenach transferowych
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
7. Ryczałt dla osób powracających do Polski
8. „Legalizacja” nieujawnionych źródeł dochodu
IV. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
V. Zmiany 2021 r. – podatek CIT
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Strategia podatkowa oraz sprawozdanie z realizacji strategii
3. Ulga na złe długi w CIT i PIT
4. Spółki nieruchomościowe
5. Wprowadzenie nowych zasad rozliczenia straty podatkowej
6. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
7. Wybór orzecznictwa i interpretacji z zakresu CIT.
VAT
I. Planowane zmiany na rok 2022
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. KKS przy JPK;
II. Zmiany VAT w 2021 r.
1. Wprowadzenie pakietu „SLIM VAT 1”.
a) Zmiana zasad dokonywania korekt „in plus” oraz „in minus” w tym rak obowiązku posiadania potwierdzenia odbioru faktury korygującej.
b) Wydłużenie terminu na odliczenie VAT do 4 miesięcy.
c) Zwiększenie limitu dla prezentów o małej wartości.
d) Możliwość odliczania VAT od noclegów.
e) Dostosowanie zasad przeliczania kursów walut do przepisów CIT.
f) Zmiana zasad rozliczania zaliczek przy eksporcie towarów.
g) Doprecyzowanie przepisów o Slit payment.
h) Modyfikacje przepisów w zakresie WIS oraz procedury TAX FREE.
2. Zmiany w zakresie raportowania JPK VAT
a. Faktury uproszczone
b. Zmiany w zakresie GTU
c. Modyfikacje w zakresie oznaczeń typów transakcji
3. Pakiet e-commerce
a. Charakterystyka zmian.
b. Wewnątrzwspólnotowa dostawa towarów na odległość.
c. Sprzedaż na Odległość Towarów Importowanych.
d. Rozliczenie w systemie OSS.
e. Raportowanie JPK
4. Zmiany wynikające z pakietu „SLIM VAT 2”
a. Zmiany wynikające z Brexit.
b. Modyfikacja rozliczeń w transakcjach łańcuchowych.
c. Faktury korygujące import usług i WNT.
d. Rozliczenia importu uproszczonego
e. Ulga na złe długi.
f. Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g. Pozostałe zmiany.
5. Krajowy System e-Faktur
a. Założenia modelu.
b. Korzyści ze stosowania faktur ustrukturyzowanych.
c. Funkcje Krajowego Systemu e-Faktur.
6. Najważniejsze wyroki TSUE w sprawie VAT
a. Karty paliwowe – Vega International C-235/18 a interpretacja ogólna z 17 lutego 2021 r.
b. Odliczenie VAT przy WNT – wyrok C-895/19 z 18 marca 2021 r.
c. Korekty faktur w trakcie kontroli – wyrok C-48/20 z 18 marca 2021 r.
d. Rozliczenia między oddziałem a centralą – wyrok C-812/19 z 11 marca 2021 r.
e. Niezgodność polskich przepisów o sankcji w VAT z Dyrektywą – wyrok C-935/19 z 15 kwietnia 2021 r.
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FRAGMENT SZKOLENIA
CEL SZKOLENIA
Celem szkolenia jest przedstawienie ostatnich kluczowych zmian w podatkach dochodowych (CIT i PIT) oraz podatku VAT, które weszły w życie w 2021 r. oraz zmian, które mają wejść w życie od 1 stycznia 2022 r. w ramach tzw. Polskiego Ładu.
Szkolenie obejmuje również omówienie najnowszych stanowisk praktycznych, w tym interpretacji organów podatkowych, orzeczeń sądów administracyjnych oraz orzeczeń TSUE dotyczących CIT i VAT.
PROGRAM
PODATKI DOCHODOWE – CIT I PIT
I. Zmiany w Polskim Ładzie dotyczące podatku PIT.
1. Kwota wolna od podatku
2. Podwyższenie drugiego progu podatkowego.
3. Ulga dla pracowników (dla „klasy średniej”).
4. Wspólne opodatkowanie małżonków i samotnych rodziców
5. Nowe zasady obliczania składki zdrowotnej przy różnych formach prowadzenia działalności.
6. Składka zdrowotna dla menadżerów”.
7. Ryczałt od przychodów ewidencjonowanych.
8. „Likwidacja” karty podatkowej
9. Wybór najbardziej optymalnej formy prowadzenia działalności na 2022 r.
10. Sankcje podatkowe dla pracodawców zatrudniających „na czarno”
11. Sprzedaż składników majątku wycofanych z działalności
12. Nowe zasady amortyzacji w PIT
13. Zmiany w zakresie amortyzacji budynków i lokalów mieszkalnych
14. Przychody z najmu i dzierżawy tylko na ryczałcie
15. Ryczałt za używanie służbowych aut
II. Zmiany w Polskim Ładzie dotyczące podatku CIT.
1. Podatek „minimalny” CIT
2. Ukryte dywidendy
3. Rewolucyjne zmiany w podatku u źródła
4. Zasady ustalania rezydencji podatkowej
5. Nowy CIT „estoński”
6. Spółki holdingowe
7. Cienka kapitalizacja (art. 15c)
8. Usunięcie art. 15e
9. Odsetki od pożyczki na nabycie udziałów
10. Zakaz przerzucania dochodów
11. Zmiany w cenach transferowych
III. Nowe ulgi podatkowe od 2022 r. w CIT i PIT
1. Ulga B+R i IP BOX – korzystne zmiany i możliwość łączenia ulg.
2. Ulga dla innowacyjnych pracowników
3. Ulga na prototypy
4. Ulga na ekspansję produktową
5. Ulga na robotyzację
6. Ulga na powrót
7. Ryczałt dla osób powracających do Polski
8. „Legalizacja” nieujawnionych źródeł dochodu
IV. Pozostałe zmiany istotne dla funkcjonowania przedsiębiorstw.
1. Nowe limity płatności gotówkowych dla konsumentów i firm
2. Przesyłanie ksiąg w formie elektronicznej od 2023 r.
3. Nowe uprawnienia KAS i „nabycie sprawdzające”.
V. Zmiany 2021 r. – podatek CIT
1. Należyta staranność w cenach transferowych świetle nowych przepisów oraz projektu objaśnień
2. Strategia podatkowa oraz sprawozdanie z realizacji strategii
3. Ulga na złe długi w CIT i PIT
4. Spółki nieruchomościowe
5. Wprowadzenie nowych zasad rozliczenia straty podatkowej
6. Rozliczenie faktoringu na gruncie interpretacji ogólnej MF
7. Wybór orzecznictwa i interpretacji z zakresu CIT.
VAT
I. Planowane zmiany na rok 2022
1. Grupa VAT
2. Wybór opcji rezygnacji ze zwolnienia z VAT dla instytucji finansowych.
3. KKS przy JPK;
II. Zmiany VAT w 2021 r.
1. Wprowadzenie pakietu „SLIM VAT 1”.
a) Zmiana zasad dokonywania korekt „in plus” oraz „in minus” w tym rak obowiązku posiadania potwierdzenia odbioru faktury korygującej.
b) Wydłużenie terminu na odliczenie VAT do 4 miesięcy.
c) Zwiększenie limitu dla prezentów o małej wartości.
d) Możliwość odliczania VAT od noclegów.
e) Dostosowanie zasad przeliczania kursów walut do przepisów CIT.
f) Zmiana zasad rozliczania zaliczek przy eksporcie towarów.
g) Doprecyzowanie przepisów o Slit payment.
h) Modyfikacje przepisów w zakresie WIS oraz procedury TAX FREE.
2. Zmiany w zakresie raportowania JPK VAT
a. Faktury uproszczone
b. Zmiany w zakresie GTU
c. Modyfikacje w zakresie oznaczeń typów transakcji
3. Pakiet e-commerce
a. Charakterystyka zmian.
b. Wewnątrzwspólnotowa dostawa towarów na odległość.
c. Sprzedaż na Odległość Towarów Importowanych.
d. Rozliczenie w systemie OSS.
e. Raportowanie JPK
4. Zmiany wynikające z pakietu „SLIM VAT 2”
a. Zmiany wynikające z Brexit.
b. Modyfikacja rozliczeń w transakcjach łańcuchowych.
c. Faktury korygujące import usług i WNT.
d. Rozliczenia importu uproszczonego
e. Ulga na złe długi.
f. Powrót do pierwotnych zasad odliczenia podatku naliczonego przy imporcie usług i WNT.
g. Pozostałe zmiany.
5. Krajowy System e-Faktur
a. Założenia modelu.
b. Korzyści ze stosowania faktur ustrukturyzowanych.
c. Funkcje Krajowego Systemu e-Faktur.
6. Najważniejsze wyroki TSUE w sprawie VAT
a. Karty paliwowe – Vega International C-235/18 a interpretacja ogólna z 17 lutego 2021 r.
b. Odliczenie VAT przy WNT – wyrok C-895/19 z 18 marca 2021 r.
c. Korekty faktur w trakcie kontroli – wyrok C-48/20 z 18 marca 2021 r.
d. Rozliczenia między oddziałem a centralą – wyrok C-812/19 z 11 marca 2021 r.
e. Niezgodność polskich przepisów o sankcji w VAT z Dyrektywą – wyrok C-935/19 z 15 kwietnia 2021 r.
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