I hope that the rules on groups will be significantly liberalized in the near future. Their very design limits the benefits. This is, of course, a deliberate decision by the legislator. However, the level of settlement complexity, e.g. when some group members have to apply proportions when deducting input tax, is definitely excessive. This is what Tomasz Michalik, a tax advisor and partner at MDDP, mentioned.
Source: prawo.pl
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