Wójcik & Złotnik s.c. Law Firm / Law Firm Wojcik-Zlotnik
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Rzeczpospolita daily about Article 16.1.66 of the Corporate Income Tax Act and Article 23.1.61 of the Personal Income Tax Act.

Commentary of Paweł Wójcik.

more »

Despite the change in fees nomenclature, the activities of commercial chains may still be considered an act of unfair competition. This is due to the actual nature of the payment. If the payment is actually charged for accepting goods for sale and hinders market access for the provider, this means that the payment is unfair. In such a situation, it does not matter that they were called charges for marketing services. However, can a tax office decide on its own that slotting fees are illegal? Yet, it cannot be ruled out that it will adopt this assumption, basing on the case law of the Supreme Court.

Rzeczpospolita daily about Article 16.1.66 of the Corporate Income Tax Act and Article 23.1.61 of the Personal Income Tax Act.

Commentary of Paweł Wójcik.

more »

Despite the change in fees nomenclature, the activities of commercial chains may still be considered an act of unfair competition. This is due to the actual nature of the payment. If the payment is actually charged for accepting goods for sale and hinders market access for the provider, this means that the payment is unfair. In such a situation, it does not matter that they were called charges for marketing services. However, can a tax office decide on its own that slotting fees are illegal? Yet, it cannot be ruled out that it will adopt this assumption, basing on the case law of the Supreme Court.

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