{"id":208,"date":"2026-09-10T16:04:46","date_gmt":"2026-09-10T16:04:46","guid":{"rendered":"https:\/\/gorski.waw.pl\/?p=208"},"modified":"2026-09-10T16:05:28","modified_gmt":"2026-09-10T16:05:28","slug":"the-exclusion-of-immaterial-assets-does-not-affect-the-classification-of-a-set-of-assets-as-an-organised-part-of-an-enterprise-zcp","status":"publish","type":"post","link":"https:\/\/gorski.waw.pl\/?p=208&lang=en","title":{"rendered":"The exclusion of immaterial assets does not affect the classification of a set of assets as an organised part of an enterprise (ZCP)."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Letter issued by the Director of National Revenue Information on 29 January 2021, reference no. 0114-KDIP4-1.4012.587.2020.2.PS. \u201c(&#8230;) An analysis of the circumstances of the case and the cited provisions of tax law\u2026\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Letter issued by the Director of National Revenue Information on 29 January 2021, reference no. 0114-KDIP4-1.4012.587.2020.2.PS. \u201c(&#8230;) An analysis of the circumstances of the\u2026<\/p>\n","protected":false},"author":1,"featured_media":46,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[374],"tags":[],"class_list":["post-208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=208"}],"version-history":[{"count":2,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/208\/revisions"}],"predecessor-version":[{"id":210,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/208\/revisions\/210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/media\/46"}],"wp:attachment":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}