{"id":235,"date":"2026-09-10T16:16:56","date_gmt":"2026-09-10T16:16:56","guid":{"rendered":"https:\/\/gorski.waw.pl\/?p=235"},"modified":"2026-09-10T16:16:57","modified_gmt":"2026-09-10T16:16:57","slug":"a-demerger-by-spin-off-and-acquisition-does-not-constitute-a-contribution-in-kind-of-an-organised-part-of-an-enterprise","status":"publish","type":"post","link":"https:\/\/gorski.waw.pl\/?p=235&lang=en","title":{"rendered":"A demerger by spin-off and acquisition does not constitute a contribution in kind of an organised part of an enterprise."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0111-KDIB1-3.4010.819.2025.1.MBD. \u201c(&#8230;) Applying the above considerations to the matter addressed in the application for an individual tax ruling\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-KDIB1-3.4010.819.2025.1.MBD. \u201c(&#8230;) Applying the above considerations to the matter\u2026<\/p>\n","protected":false},"author":1,"featured_media":74,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[374],"tags":[],"class_list":["post-235","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\/235","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=235"}],"version-history":[{"count":1,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/235\/revisions"}],"predecessor-version":[{"id":236,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/235\/revisions\/236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/media\/74"}],"wp:attachment":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}