The relief for research and development activities is effective from 1 January 2016 and entitles certain taxpayers (manufacturers from the IT, chemical, food, pharmaceutical, construction and many other industries) to an additional deduction from the tax base (income) of part of the expenses incurred for research and development activities which have already been recognised as tax deductible expenses.
The problem of transactions for the purchase of virtual currencies and the associated tax on civil law transactions was first brought to light in 2018, and from the very beginning, the subject has been a source of much emotion.
Before lifting the declaration of the state of pandemic emergency due to COVID-19, civil claims will be subject to limitations under the current, unmodified rules.
Some elements of the anti-crisis shield have been recently modified. The changes were introduced Act of 31 March 2020 on Amending the Act on Special Solutions Related to the Prevention, Counteracting and Combating COVID-19, Other Infectious Diseases and Crisis Situations Caused by Them and Other Acts (available herein Polish).