{"id":213,"date":"2026-09-10T16:06:40","date_gmt":"2026-09-10T16:06:40","guid":{"rendered":"https:\/\/gorski.waw.pl\/?p=213"},"modified":"2026-09-10T16:06:41","modified_gmt":"2026-09-10T16:06:41","slug":"the-absence-of-organisational-and-financial-separation-precludes-classification-as-an-organised-part-of-an-enterprise-zcp","status":"publish","type":"post","link":"https:\/\/gorski.waw.pl\/?p=213&lang=en","title":{"rendered":"The absence of organisational and financial separation precludes classification 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 25 August 2021, reference no. 0114-KDIP4-1.4012.330.2021.2.RMA. \u201c(&#8230;)The assets covered by the planned transaction are not organisationally or functionally separated within\u2026\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Letter issued by the Director of National Revenue Information on 25 August 2021, reference no. 0114-KDIP4-1.4012.330.2021.2.RMA. \u201c(&#8230;)The assets covered by the planned transaction are\u2026<\/p>\n","protected":false},"author":1,"featured_media":41,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[374],"tags":[],"class_list":["post-213","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\/213","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=213"}],"version-history":[{"count":1,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/213\/revisions"}],"predecessor-version":[{"id":214,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/213\/revisions\/214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/media\/41"}],"wp:attachment":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}