136 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The legal nature and functions of a contractual penalty A contractual penalty may be stipulated solely in the event of non-performance or improper performance of a …
What is an earn-out and when is it worth considering? An earn-out is a pricing mechanism in M&A transactions whereby part of the seller’s consideration is …
In the April issue, you can read about, amongst other things: the latest legislative changes in the energy sector, which may affect investment development and the …
Under the Renewable Energy Sources Act, a renewable energy prosumer is an end user who generates electricity: exclusively from renewable energy sources for their own use, …
At the same time, making an in-kind contribution involves a number of legal requirements that vary depending on the form of the capital company – the procedure is different in a limited liability company.
The legal framework for community energy in Poland Polish law distinguishes between two operationally viable models of local energy generation and management: the energy cooperative and …
Exclusion of a shareholder from a simple joint-stock company – procedure and grounds The exclusion of a shareholder from a simple joint-stock company (P.S.A.) is a …
In the March issue, you can read about, amongst other things: planned changes to the ‘Clean Air’ programme, which are intended to increase the availability of …
Tag-along and drag-along clauses in a shareholders’ agreement – protecting interests when selling shares Tag-along and drag-along clauses are mechanisms used in shareholders’ agreements and investment …
Securing claims in civil proceedings – types and conditions for obtaining Securing claims in civil proceedings is a form of interim legal protection, the primary purpose …
Most of the provisions will come into force 12 months after the date of publication of the aforementioned Act (with the exception of, amongst others, Articles …
What is a transmission easement? A transmission easement is a limited real right which was introduced into civil law in 2008 to regulate the legal status …
One of the most serious risks faced by foreign investors is disputes with the host state. Such conflicts may arise both from the state’s breach of …
In the February issue, you can read about, amongst other things: planned amendments to the Renewable Energy Sources Act (‘the Biomethane Act’), including the auction system …
A PPA is a long-term electricity supply agreement entered into directly between an electricity generator and the end consumer. In practice, this means moving away from …
One solution that helps to clarify these issues is a non-disclosure agreement (NDA). This document sets out the rules for handling information deemed confidential and outlines …
The company’s business is the production of electricity from gas generated by the separation of wet natural gas, extracted as a by-product of oil production on …
The exact wording of the key provisions of the Energy Law The legal basis for the preference given to waste heat is the Act of 10 …
In the January issue, you can read about, amongst other things: the extension of the deadline for settling public aid related to the maximum electricity price …
Taxation of land and buildings – key differences Land and buildings are taxed on the basis of their area expressed in square metres. Local authorities set …
General principles Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for …
NCBiR’s allegations and their basis NCBiR indicated that the basis for the termination of the contract and the demand for reimbursement was the alleged submission of …
In the December issue, you can read about, amongst other things: planned changes to the energy consumer support scheme and new rules for the settlement of …
Warranties in B2B – the scope of statutory protection and options for modification The warranty is a mechanism for protecting the buyer, the basis for which …
Obligation to connect Pursuant to Article 7 of the Energy Law, energy companies are, in principle, obliged to conclude a network connection agreement with entities applying …
In the November issue, you can read about, amongst other things: the amendment to the Energy Law implementing the EU’s Energy Efficiency Directive (EED), new obligations …
Background to the case On 4 November 2025, the Supreme Administrative Court issued a judgment in case no. II FSK 1591/24 concerning the continued depreciation of …
Preparing for a tax audit A tax audit usually begins with a notice of intent to initiate the audit. From that point onwards, a tax adviser …
For many years, arbitration has been a viable alternative to litigation in the state courts – particularly in international contracts or in relationships where confidentiality and …
What to do after receiving a notice Once you have received a notice of intent to initiate an audit, you should check its contents immediately. The …
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