David James et Lucia Rablova de Baker Tilly Tchequie ont ecrit cette article avec Mme Valerie Malnoy de Baker Tilly France, qui est apparu dans l’edition de decembre 2010. Nous esperons que ce contient sera interessant pour nos lecteurs francophones.
Les firmes associes de Baker Tilly sont a meme de servir des clients francophones en francais dans le plupart de la region de l’Europe de l’Est.
Et ici vous trouverez le site de Baker Tilly Republique Tcheque en francais.
- David James ready for talks over Celtic move (guardian.co.uk)
- David James ponders interest from Celtic, Sunderland and Fulham (guardian.co.uk)
There’s still time to make tomorrow’s Polish language conference in the Stock Echange builing in Warsaw on the new “Respect” Warsaw Stock Market Index. They’re going to talk about which companies will make up that index and the reporting and governance stringencies that the participating companies will have to adhere to.
See the pdf below for more details about it. I’ll just repeat that the conference is apparently just in Polish – they didn’t make mention of any translation facilities, but I know that a lot of my readers are bilingual and if not please pass it on to a Polish speaking colleague who should find out about this.
(See attached file: Program konferencji RESPECT_25stycznia2011.pdf)
Szef Zespołu Marketingu/Marketing Manager
Biuro Komunikacji Marketingowej/Marketing Communication Office
- Lithuania and Poland: Bad blood (economist.com)
- Sexy Bikini Clad Polish Singer Seeks Seat On Warsaw City Council (lezgetreal.com)
- The sushi invasion of Eastern Europe (gadling.com)
- Polish PM says Russia crash report incomplete (reuters.com)
- Common Pronunciation Mistakes of Polish English Language Learners (brighthub.com)
A Baker Tilly Hungária megjelentette legújabb „Business & Tax Newsletter” című kiadványát, mely a fontosabb,
2011. évi adóváltozásokat tekinti át tömören.
Hírlevelünket a csatolt mellékletben találja.
· Társasági adótörvény változásai
· Személyi jövedelemadó változások
· Általános forgalmi adó változások
· Egyéb adók és az adózás rendjének válttozásai
Hírlevelünk Acrobat Reader szoftverrel olvasható, mely ingyenesen letölthetõ a következõ helyről:
Amennyiben hírlevelünket hasznosnak találja, és szeretné, hogy mások is megkapják, vagy a jövőben
nem szertné, hogy hírlevelünket megküldjük Önnek, akkor kérjük, ezt a newsletter
címre küldött e-mail-ben jelezze.
- Adobe Acrobat Shouldn’t Be So Buggy (pcworld.com)
The following invitation to a free Czech language seminar on annual returns for personal income tax in the Czech Republic comes from the prestigious payroll firm Contract Administration and Baker Tilly Czech Republic. Let your Czech payroll people know about it!
Vážená paní, Vážený pane,
tímto bychom Vás rádi pozvali na náš seminář zaměřený na daň z příjmů fyzických osob a roční zúčtování s důrazem na změny, které v této oblasti nastaly 1. ledna 2011.
Seminář se uskuteční v Praze 26. ledna 2011 a bude prezentován našimi specialistkami na daně a personalistiku.
V příloze naleznete pozvánku s dalšími informacemi. Pokud budete mít zájem, potvrďte prosím svoji účast do 21. ledna 2011.
S přátelským pozdravem,
Head of Tax
Registered Tax Advisor
Baker Tilly Czech Republic
Tel: +420 542 425 823
Fax: +420 542 425 822
- Czech Republic – Factors To Watch on Nov 23 (reuters.com)
- VAT Rate Increased To 20% To Aid Budget (news.sky.com)
Please note the following invitation to their famous “HR Debates over coffee” held in their lovely in-house conference facility in Prague by Contract Administration, a leading payroll firm, and other top Firms. At present the activity is scheduled to take place in Czech language, but should people get in contact with them asking for similar English language events they will be happy to provide them also. The pdfs with the information are linked below.
Let us please to invite you to participate in our actual seminar in the series of seminars on the theme Payroll and labour law for HR managers. More information you may find in the attached invitation.
Attached (in Czech language only) are also promised answers to the questions raised by the participants of the previous seminar.
Please read the attached Aktuálně! (in Czech language only) where we notify on the most actual legislation changes that require your attention in respect of payroll tasks for January.
Please feel free to bring in with you any of your business friends or colleagues.
Head of CA Czech Republic
Switch: +420 221 111 611
Fax: +420 221 111 644
Mobile: +420 724 504 351
- Czech Republic: From Prague Castle to Česky Krumlov Castle, a land of castles and fairy tales (gadling.com)
- Czechs will not join new euro zone crisis mechanism (reuters.com)
The following important update has been provided courtesy of our friends at TGC
Dear Quoracy.com readers,
The new year has brought a number of changes pertaining to VAT, CIT and PIT. Please find below the major changes effective as of 1 January 2011.
Several amendments to the VAT Act entered into force on 1 January 2011, thus jointly constituting the greatest change of this tax since 2004.
- From 1 January 2011 the basic tax rate amounts to 23% and the reduced rates amount to 8% and 5%, respectively. The long-term plan provides for further increases in the VAT rates, if the level of public debt of Poland exceeds the so-called prudential threshold of 55%. Due to the change of the VAT rates, several interim provisions have been introduced that regulate the rules of transition to the new rates and the ultimate return to the VAT rates applicable at the end of 2010.
- Pursuant to the adopted amendment, the Polish Classification of Products and Services (Polska Klasyfikacja Wyrobów i Usług – PKWiU) of 1997 will no longer be used for VAT purposes, being replaced with the PKWiU of 2008. Due to the significant differences between the two classifications, in order to determine the correct VAT rate for a given product or service, it is necessary to verify the practices applied so far.
- The appendix number 4 to the Act – including the list of exemptions – has been deleted and the said list has been included directly in Article 43 of the VAT Act. It should be pointed out that the scope of many exemptions has been modified, thus it is necessary to verify the practices applied so far.
- New rules have been introduced with regard to the settlement of gratuitous delivery of goods and gratuitous provision of services.
- The changes in the VAT Act have introduced new regulations with respect to the manner of specification of the right to deduct VAT charges in relation to the purchase of a real property used within the scope of the conducted business activity and for private purposes.
- The changes in the regulations provide that from 1 January 2011 until the end of 2012 purchasers and lessees of passenger cars equipped with a cargo partition, who until the end of 2010 had the right to a full deduction of tax, will be permitted to deduct only 60% of the VAT amount, and not more than 6,000 zlotys. Moreover, deduction of tax on purchased fuel for such cars will no longer be possible. This applies also to vehicles purchased on previous, more favourable terms.
- The long-announced exemptions for foreign investment and pension funds (from the EU and EEA member states) have been introduced.
- Pursuant to the amendments to Article 20 clause 3 point 4 and Article 22 clause 4 point 4 of the CIT Act, it was specified that the exemption under the said provisions is possible only on the condition that the company earning income (revenues) from dividends and other revenues on account of participation in profits of legal entities is not exempt from income tax, irrespective of the source of the latter.
- New rules have been introduced with regard to determining the initial value of assets constituting a contribution in kind to a company in the form of an enterprise or its organised part.
- Income from the sale of shares or stocks to a company for the purpose of their redemption is no longer classified as income from participation in profits of legal entities.
- The amended provisions of the CIT Act have introduced new rules of taxation with respect to the settlement after liquidation and withdrawal from the partnership.
- New provisions have been introduced with regard to the taxation of income earned by natural persons on account of participation in partnerships,
- Rules of filing joint tax returns by married couples have been modified (by way of an automatic extension of the possibility of filing joint tax returns at the request of one of the spouses only in the subsequent fiscal years, upon fulfillment of specific conditions),
- The term “single parent” used for purposes of joint tax settlement with a child has been narrowed down in order to specify the group of persons entitled to such settlement,
- A possibility has been introduced to apply a tax exemption in respect of the purchase of shares of companies within the scope of incentive programs, irrespective of the manner of purchase of such shares, which will also apply to companies whose registered seats are located in other EU and EEA member states.
- Several changes have been introduced to the rules of documenting tax reliefs and exemptions, including, inter alia, the Internet relief and rehabilitation reliefs, extension of the exemption pertaining to benefits on account of employees’ accommodation to a certain limit (applicable to all forms of such accommodation).
The changes indicated above constitute only a part of the changes in taxes that will affect your business activity in 2011. Should you need a detailed interpretation of specific examples related to the aforementioned issues, please contact our experts:
Tel. +4822 6533804
Tel +4822 6533629
TGC Corporate Lawyers
ul. Królewska 27
00-060 Warsaw, Poland
Tel: +48 22 653 3644
Fax: +48 22 827 6915
The stats helper monkeys at WordPress.com mulled over how this blog did in 2010, and here’s a high level summary of its overall blog health:
The Blog-Health-o-Meter™ reads Minty-Fresh™.
The Leaning Tower of Pisa has 296 steps to reach the top. This blog was viewed about 1,000 times in 2010. If those were steps, it would have climbed the Leaning Tower of Pisa 3 times
In 2010, there were 6 new posts, growing the total archive of this blog to 9 posts. There were 4 pictures uploaded, taking up a total of 886kb.
The busiest day of the year was November 15th with 31 views. The most popular post that day was Poland – New Anti-Smoking Law At Long Last!.
Where did they come from?
The top referring sites in 2010 were pl.linkedin.com, linkedin.com, WordPress Dashboard, lmodules.com, and en.gravatar.com.
Some visitors came searching, mostly for hr newsletter samples, sample hr newsletter, david j. james, david j james, and quoracy.
Attractions in 2010
These are the posts and pages that got the most views in 2010.
Poland – New Anti-Smoking Law At Long Last! November 2010
About November 2009