{"id":241,"date":"2026-09-10T16:18:30","date_gmt":"2026-09-10T16:18:30","guid":{"rendered":"https:\/\/gorski.waw.pl\/?p=241"},"modified":"2026-09-10T16:18:31","modified_gmt":"2026-09-10T16:18:31","slug":"entities-linked-solely-through-personal-relationships-do-not-constitute-a-group-for-top-up-tax-purposes","status":"publish","type":"post","link":"https:\/\/gorski.waw.pl\/?p=241&lang=en","title":{"rendered":"Entities linked solely through personal relationships do not constitute a group for top-up tax purposes."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Opinion of the Director of National Revenue Information concerning top-up taxation, dated 27 May 2026, reference no. 0111-KDGB.480.4.2025.4.KW. \u201c(&#8230;) It should be noted that a necessary condition for\u2026\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opinion of the Director of National Revenue Information concerning top-up taxation, dated 27 May 2026, reference no. 0111-KDGB.480.4.2025.4.KW. \u201c(&#8230;) It should be noted that\u2026<\/p>\n","protected":false},"author":1,"featured_media":52,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[374],"tags":[],"class_list":["post-241","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\/241","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=241"}],"version-history":[{"count":1,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/241\/revisions"}],"predecessor-version":[{"id":242,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/posts\/241\/revisions\/242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=\/wp\/v2\/media\/52"}],"wp:attachment":[{"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gorski.waw.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}