{"id":233,"date":"2026-09-10T16:16:25","date_gmt":"2026-09-10T16:16:25","guid":{"rendered":"https:\/\/gorski.waw.pl\/?p=233"},"modified":"2026-09-10T16:16:26","modified_gmt":"2026-09-10T16:16:26","slug":"a-division-by-spin-off-and-takeover-does-not-preclude-the-possibility-of-benefiting-from-the-9-cit-rate","status":"publish","type":"post","link":"https:\/\/gorski.waw.pl\/?p=233&lang=en","title":{"rendered":"A division by spin-off and takeover does not preclude the possibility of benefiting from the 9% CIT rate."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0111-KDIB1-2.4010.683.2025.1.ANK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c(&#8230;) Applying the above provision to the exclusion concerning the tax rate\u2026\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0111-KDIB1-2.4010.683.2025.1.ANK. \u201c(&#8230;) Applying the above provision to the exclusion\u2026<\/p>\n","protected":false},"author":1,"featured_media":71,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[374],"tags":[],"class_list":["post-233","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\/233","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=233"}],"version-history":[{"count":1,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/233\/revisions"}],"predecessor-version":[{"id":234,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/233\/revisions\/234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/media\/71"}],"wp:attachment":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}