Radosław Teresiak
          Is an open shed a building?        
        
          06.06.2013   
          real estate, tax        
                  
            If this question is raised in order to establish the amount of real estate tax, the Polish Classification of Buildings does not provide a sufficient answer.          
               
      
          How long will it be necessary to store tax records?        
        
          03.03.2011   
          tax        
                  
            If a taxpayer has generated a loss and plans to carry it forward to apply against income earned in subsequent tax years, the taxpayer may have to retain its tax records and related documents for up to 11 years.          
               
      
          Is it worthwhile raising expired tax obligations in a proceeding involving unreported income?        
        
          04.11.2010   
          tax        
                  
            So far it has not afforded any protection to taxpayers facing an assessment for unreported income to assert income on which tax is no longer due because it is barred by the statute of limitations.          
               
      
          New authority for fiscal inspectors        
        
          09.09.2010   
          banking & finance, already in force, tax        
                  
            When must a financial institution release information to fiscal audit authorities identifying the holder of a bank account?          
               
      
          What do fiscal inspectors need to know about us?        
        
          26.08.2010   
          already in force, tax        
                  
            At the end of July 2010 an amendment to the Polish Fiscal Audit Act went into effect. Of particular interest is Art. 7c, which expands the obligations of businesses to provide information to tax inspectors.          
               
      
          Amendments to Fiscal Audit Act        
        
          12.08.2010   
          already in force, tax        
                  
            An amendment to the Fiscal Audit Act of 28 September 1991 went into effect on 30 July 2010.          
               
      
          Fiscal Penal Code before the Constitutional Tribunal        
        
          17.06.2010   
          criminal        
                  
            Can advertising of companies conducting gambling activity properly be outlawed? wonder Adam Studziński and Radosław Teresiak, tax advisers from Wardyński & Partners.          
              