{"version":"1.0","provider_name":"TPA Poland","provider_url":"https:\/\/www.tpa-group.pl\/pl\/","author_name":"lukaszbazydlo","author_url":"https:\/\/www.tpa-group.pl\/pl\/author\/lukaszbazydlo\/","title":"Us\u0142ugi po\u015brednictwa poza podatkiem u \u017ar\u00f3d\u0142a - TPA Poland","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"WJPDBc1gSP\"><a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/uslugi-posrednictwa-poza-podatkiem-u-zrodla\/\">Us\u0142ugi po\u015brednictwa poza podatkiem u \u017ar\u00f3d\u0142a<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.tpa-group.pl\/pl\/news\/uslugi-posrednictwa-poza-podatkiem-u-zrodla\/embed\/#?secret=WJPDBc1gSP\" width=\"600\" height=\"338\" title=\"&#8222;Us\u0142ugi po\u015brednictwa poza podatkiem u \u017ar\u00f3d\u0142a&#8221; &#8212; TPA Poland\" data-secret=\"WJPDBc1gSP\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Katalog us\u0142ug niematerialnych podlegaj\u0105cych opodatkowaniu podatkiem u\u00a0\u017ar\u00f3d\u0142a nie\u00a0obejmuje us\u0142ug po\u015brednictwa. Interpretacja u\u017cytego przez\u00a0ustawodawc\u0119 w\u00a0tym katalogu nieostrego okre\u015blenia \u201eoraz \u015bwiadcze\u0144 o\u00a0podobnym charakterze\u201d powinna by\u0107 wywa\u017cona i\u00a0ostro\u017cna, a\u00a0nie\u00a0dokonywana dowolnie czy\u00a0te\u017c rozszerzaj\u0105co \u2013 orzek\u0142 Wojew\u00f3dzki S\u0105d Administracyjny w\u00a0Gda\u0144sku. Stan faktyczny Sprawa dotyczy\u0142a Sp\u00f3\u0142ki (polskiego rezydenta podatkowego), kt\u00f3ra\u00a0dzia\u0142a w\u00a0bran\u017cy informatycznej, zajmuj\u0105c si\u0119 g\u0142\u00f3wnie dostarczaniem infrastruktury IT. Sp\u00f3\u0142ka, w\u00a0ramach poszerzenia [&hellip;]"}