{"id":78,"date":"2023-08-23T06:49:00","date_gmt":"2023-08-23T06:49:00","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?page_id=78"},"modified":"2025-11-18T16:30:18","modified_gmt":"2025-11-18T16:30:18","slug":"knowhow","status":"publish","type":"page","link":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","title":{"rendered":"Know-how"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"78\" class=\"elementor elementor-78 elementor-765\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24bbadfa hero-banner elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24bbadfa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73c873cf\" data-id=\"73c873cf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3e121952 hero-banner-breadcrumbs-container elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e121952\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5b30cd6\" data-id=\"5b30cd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b640734 elementor-widget elementor-widget-heading\" data-id=\"1b640734\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.tpa-group.pl\/pl\/\">Home |&nbsp;<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f9d24eb elementor-widget elementor-widget-heading\" data-id=\"7f9d24eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Know-how<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-327e63a4 elementor-widget elementor-widget-heading\" data-id=\"327e63a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sprawd\u017a nasze publikacje<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-152ae78f elementor-widget elementor-widget-text-editor\" data-id=\"152ae78f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b0f3b38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b0f3b38\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-437dc4e9\" data-id=\"437dc4e9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a02b77b elementor-widget elementor-widget-posts-accordion\" data-id=\"4a02b77b\" data-element_type=\"widget\" data-settings=\"{&quot;posts_accordion_categories&quot;:[&quot;any&quot;,&quot;news&quot;,&quot;publikationen&quot;,&quot;event&quot;,&quot;videos&quot;]}\" data-widget_type=\"posts-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n        <!-- Start rendering the output -->\n        <div class=\"posts-accordion\">\n        \t            <p class= \"posts-accordion__description\"><\/p>\n        <\/div>\n        <!-- End rendering the output -->\n\n        \t \t<div \n\t \t\tclass=\"posts-accordion-container \" \n\t \t\tdata-related-content=\"no\"\n\t \t\tdata-related-categories=\"\"\n\t \t\tdata-exclude=\"1\"\n\t \t\tdata-show-from-person=\"none\"\n\t \t\tdata-post-types=\"news, publikationen, event, videos\"\n \t\t>\n\t \t\t\n \t\t\t\t\t<div class=\"content-type-filters-container\">\n\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\tclass=\"suche-filter\" >\n\t\t\t\t\t\t<div class=\"close\"><\/div>\n\t\t\t\t\t\t<a \n\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t<p class=\"posts-accordion-filter-text\">Filtry<\/p>\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"posts-accordion-filter-icon\" src=\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter active\" \n\t\t\t\t\t\t\t\tdata-filter-target=\"any\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tWszystko\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"news\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tAktualno\u015bci\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"publikationen\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tPublikacje\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"videos\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tWideo\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"posts-accordion-search-container\">\n\t\t\t<div class=\"posts-accordion-search-input-container\">\n\n\t\t\t\t<div class=\"input-wrapper half-width first search-category-wrapper\">\n\t\t\t\t\t<select name=\"search-category\" class=\"search-category\">\n\t\t\t            <option value=\"\">Wszystkie kategorie<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"214\"> Aktualno\u015bci<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"1\"> Bez kategorii<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"76\"> Bran\u017ca IT<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"241\"> Bran\u017ca zbrojeniowa<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"75\"> Ceny transferowe<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"222\"> Corporate Finance<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"221\"> Doradztwo ESG<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"83\"> Doradztwo prawne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"147\"> Doradztwo transakcyjne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"101\"> Energetyka<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"102\"> Firmy rodzinne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"72\"> KSeF<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"71\"> Ksi\u0119gowo\u015b\u0107<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"104\"> Nieruchomo\u015bci<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"89\"> Opodatkowanie nowych technologii<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"96\"> Payroll<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"93\"> Podatek u \u017ar\u00f3d\u0142a WHT<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"70\"> Podatki<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"86\"> Podatki osobiste<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"90\"> Pomoc publiczna<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"237\"> Property Tax<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"215\"> Publikacje<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"84\"> Raportowanie schemat\u00f3w podatkowych MDR<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"231\"> Transakcje<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"79\"> Us\u0142ugi audytorskie<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"233\"> Wideo<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"216\"> Wydarzenia<\/option>\n\t\t\t\t\t\t\t\t\t\t<\/select>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\n\t\t\t\t<div class=\"input-wrapper search-keyword-wrapper\">\n\t\t\t\t\t<input type=\"text\" name=\"search-keyword\" class=\"search-keyword\" placeholder=\"Szukaj...\"><\/input>\n\t\t\t\t\t<img decoding=\"async\" class=\"magnifying-glass-icon\" src=\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/magnifying-glass-icon.svg\">\n\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n\t\t\t<div class=\"posts-accordion-search-button-container\">\n\t\t\t\t<div class=\"btn__wrapper clear-filters\">\n\t\t\t\t  \t<a \n\t\t\t\t  \thref=\"#\" \n\t\t\t\t  \tclass=\"btn btn__primary elementor-button clear-filters-button\"\n\t\t\t\t  \t>\n\t\t\t  \t\tWyczy\u015b\u0107 filtry\t\n\t\t\t  \t\t<i class=\"fa6s fa6s-solid-arrow-right\"><\/i>\t\t\t  \t\t\n\t\t\t\t  \t<\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"posts-accordion-spinner-container\">\n\t\t\t<div class=\"posts-accordion-spinner\">\n\t\t\t\t<span><\/span>\n\t\t\t<\/div>\n\t\t<\/div>        \n\n\n\t\t\t\t  <div class=\"posts-grid\" style=\"opacity: 0;\">\n\n\t\t  \t<div class=\"posts-grid-sizer\"><\/div>\n\t\t    \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/kiedy-rynkowosc-transakcji-wplywa-na-rozliczenie-podatku-u-zrodla\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Podatek u \u017ar\u00f3d\u0142a WHT<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2026\/05\/TPA-Poland-53-472x215.jpg\" alt=\"Kiedy rynkowo\u015b\u0107 transakcji wp\u0142ywa na rozliczenie podatku u \u017ar\u00f3d\u0142a?\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">4. maja 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>6<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Kiedy rynkowo\u015b\u0107 transakcji wp\u0142ywa na rozliczenie podatku u \u017ar\u00f3d\u0142a?<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Organy podatkowe mog\u0105 sprawdza\u0107, czy wysoko\u015b\u0107 wynagrodzenia zosta\u0142a ustalona na warunkach rynkowych.<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/ubezpieczenia-i-reasekuracja-w-cenach-transferowych-na-co-zwrocic-uwage\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Ceny transferowe<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2026\/04\/TPA-Poland-42-472x215.jpg\" alt=\"Ubezpieczenia i reasekuracja w cenach transferowych \u2013 na co zwr\u00f3ci\u0107 uwag\u0119?\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">29. kwietnia 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>3<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Ubezpieczenia i reasekuracja w cenach transferowych \u2013 na co zwr\u00f3ci\u0107 uwag\u0119?<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Czasami zarz\u0105dzanie ryzykiem w grupach kapita\u0142owych przybiera form\u0119 wewn\u0119trznych program\u00f3w ubezpieczeniowych, w tym takich korzystaj\u0105cych z tzw. captive insu...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/energy-pulse-qa-agnieszka-plaska-prezes-zarzadu-wpd-polska\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Energetyka<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/07\/Webinar-Pomoc-publiczna-na-rozwoj-energetyki-472x215.png\" alt=\"Jakie s\u0105 najwi\u0119ksze wyzwania dla bran\u017cy OZE? Wywiad z Agnieszk\u0105 Pl\u0105sk\u0105, Prezes zarz\u0105du WPD Polska\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">28. kwietnia 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>3<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Jakie s\u0105 najwi\u0119ksze wyzwania dla bran\u017cy OZE? Wywiad z Agnieszk\u0105 Pl\u0105sk\u0105, Prezes zarz\u0105du WPD Polska<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Wojciech Sztuba, Partner Zarz\u0105dzaj\u0105cy TPA Poland rozmawia z Agnieszk\u0105 Pl\u0105sk\u0105, CEO WPD Polska.<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/szerokie-ujecie-budowli-i-urzadzen-budowlanych-dla-celow-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Szerokie uj\u0119cie \u201ebudowli\u201d i \u201eurz\u0105dze\u0144 budowlanych\u201d dla cel\u00f3w podatku od nieruchomo\u015bci\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">27. kwietnia 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>2<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Szerokie uj\u0119cie \u201ebudowli\u201d i \u201eurz\u0105dze\u0144 budowlanych\u201d dla cel\u00f3w podatku od nieruchomo\u015bci<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Wojew\u00f3dzki S\u0105d Administracyjny (WSA) we Wroc\u0142awiu odni\u00f3s\u0142 si\u0119 do kwalifikacji na gruncie podatku od nieruchomo\u015bci szeregu obiekt\u00f3w wykorzystywanych w dzia\u0142al...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/dziennik-budowy-rozstrzyga-o-podatku-kiedy-powstaje-obowiazek-podatkowy-w-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Dziennik budowy rozstrzyga o podatku. Kiedy powstaje obowi\u0105zek podatkowy w podatku od nieruchomo\u015bci?\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">27. kwietnia 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>4<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Dziennik budowy rozstrzyga o podatku. Kiedy powstaje obowi\u0105zek podatkowy w podatku od nieruchomo\u015bci?<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Czy inwestor mo\u017ce by\u0107 zobowi\u0105zany do zap\u0142aty podatku od nieruchomo\u015bci za budynek, kt\u00f3rego nie odebra\u0142, nie u\u017cytkuje i kt\u00f3ry jego zdaniem wci\u0105\u017c by\u0142 w trakcie ...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/silosy-lejowe-jako-budowle-w-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Silosy lejowe jako budowle w podatku od nieruchomo\u015bci\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">27. kwietnia 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>7<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Silosy lejowe jako budowle w podatku od nieruchomo\u015bci<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Wyrok Naczelnego S\u0105du Administracyjnego (NSA) z 7 kwietnia 2026 r., sygn. III FSK 328\/25, dotyczy zagadnienia, kt\u00f3re od lat budzi istotne w\u0105tpliwo\u015bci w prakt...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\t  <\/div>\n\t\t  \t\t\t\t<div class=\"btn__wrapper load-more-wrapper\">\n\t\t\t\t  \t<a href=\"#!\" class=\"btn btn__primary elementor-button load-more\">\n\t\t\t\t  \t\tZobacz wi\u0119cej\t\t\t\t  \t\t<i class=\"fa6s fa6s-solid-arrow-right\"><\/i>\t\n\t\t\t\t  \t<\/a>\n\t\t  \t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\n\n\t\t\t \t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home |&nbsp; Know-how Sprawd\u017a nasze publikacje Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci. Search \/ Filter All News Publications Videos All Categories Administracja p\u0142acowa &#8211; payroll Aktualno\u015bci Bran\u017ca IT Ceny transferowe Corporate Finance Doradztwo ESG Doradztwo podatkowe Doradztwo prawne Energetyka KSeF Nieruchomo\u015bci Opodatkowanie nowych technologii Outsourcing ksi\u0119gowo\u015bci i p\u0142ac Podatek u \u017ar\u00f3d\u0142a WHT Podatki osobiste [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-78","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Know-how - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know-how - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Home |&nbsp; Know-how Sprawd\u017a nasze publikacje Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci. Search \/ Filter All News Publications Videos All Categories Administracja p\u0142acowa &#8211; payroll Aktualno\u015bci Bran\u017ca IT Ceny transferowe Corporate Finance Doradztwo ESG Doradztwo podatkowe Doradztwo prawne Energetyka KSeF Nieruchomo\u015bci Opodatkowanie nowych technologii Outsourcing ksi\u0119gowo\u015bci i p\u0142ac Podatek u \u017ar\u00f3d\u0142a WHT Podatki osobiste [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\" \/>\n<meta property=\"og:site_name\" content=\"TPA Poland\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-18T16:30:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\",\"url\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\",\"name\":\"Know-how - TPA Poland\",\"isPartOf\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\",\"datePublished\":\"2023-08-23T06:49:00+00:00\",\"dateModified\":\"2025-11-18T16:30:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage\",\"url\":\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\",\"contentUrl\":\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.tpa-group.pl\/pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Know-how\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#website\",\"url\":\"https:\/\/www.tpa-group.pl\/pl\/\",\"name\":\"TPA Poland\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.tpa-group.pl\/pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#organization\",\"name\":\"TPA Poland\",\"url\":\"https:\/\/www.tpa-group.pl\/pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2023\/03\/tpa-logo.svg\",\"contentUrl\":\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2023\/03\/tpa-logo.svg\",\"width\":110,\"height\":93,\"caption\":\"TPA Poland\"},\"image\":{\"@id\":\"https:\/\/www.tpa-group.pl\/pl\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Know-how - TPA Poland","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","og_locale":"pl_PL","og_type":"article","og_title":"Know-how - TPA Poland","og_description":"Home |&nbsp; Know-how Sprawd\u017a nasze publikacje Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci. Search \/ Filter All News Publications Videos All Categories Administracja p\u0142acowa &#8211; payroll Aktualno\u015bci Bran\u017ca IT Ceny transferowe Corporate Finance Doradztwo ESG Doradztwo podatkowe Doradztwo prawne Energetyka KSeF Nieruchomo\u015bci Opodatkowanie nowych technologii Outsourcing ksi\u0119gowo\u015bci i p\u0142ac Podatek u \u017ar\u00f3d\u0142a WHT Podatki osobiste [&hellip;]","og_url":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","og_site_name":"TPA Poland","article_modified_time":"2025-11-18T16:30:18+00:00","og_image":[{"url":"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"4 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","url":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","name":"Know-how - TPA Poland","isPartOf":{"@id":"https:\/\/www.tpa-group.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage"},"image":{"@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage"},"thumbnailUrl":"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg","datePublished":"2023-08-23T06:49:00+00:00","dateModified":"2025-11-18T16:30:18+00:00","breadcrumb":{"@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tpa-group.pl\/pl\/knowhow\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#primaryimage","url":"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg","contentUrl":"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tpa-group.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Know-how"}]},{"@type":"WebSite","@id":"https:\/\/www.tpa-group.pl\/pl\/#website","url":"https:\/\/www.tpa-group.pl\/pl\/","name":"TPA Poland","description":"","publisher":{"@id":"https:\/\/www.tpa-group.pl\/pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tpa-group.pl\/pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/www.tpa-group.pl\/pl\/#organization","name":"TPA Poland","url":"https:\/\/www.tpa-group.pl\/pl\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.tpa-group.pl\/pl\/#\/schema\/logo\/image\/","url":"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2023\/03\/tpa-logo.svg","contentUrl":"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2023\/03\/tpa-logo.svg","width":110,"height":93,"caption":"TPA Poland"},"image":{"@id":"https:\/\/www.tpa-group.pl\/pl\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/pages\/78","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/comments?post=78"}],"version-history":[{"count":66,"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/pages\/78\/revisions"}],"predecessor-version":[{"id":11855,"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/pages\/78\/revisions\/11855"}],"wp:attachment":[{"href":"https:\/\/www.tpa-group.pl\/pl\/wp-json\/wp\/v2\/media?parent=78"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}