136 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The concept of a group of companies is well-established and widely recognised in the market. A group of companies has neither legal personality nor legal capacity; …
In order to fulfil the above obligations, the company must first have financial statements prepared by its accounting department, which must be signed by both the …
As stated in the Explanatory Memorandum to the draft Act amending the Commercial Companies Code and certain other Acts, Sejm document No. 3236 of the 8th …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
An analysis of where this boundary lies has been the subject of hundreds of court rulings based on various sets of facts. In light of the …
A simple joint-stock company can be incorporated via the S-24 system, which is not possible in the case of a joint-stock company or a limited partnership …
Pursuant to Article 12(1) of the aforementioned Act, the amending provisions which provide for the subjection of limited partnerships to CIT apply from 1 January 2021, …
The legal mechanism that can mitigate the negative effects of the above changes is the provision of recurring non-monetary contributions by shareholders to the company, as …
A feature not found in the legislation governing other types of capital companies (limited liability companies and public limited companies) is the possibility for a designated …
It is worth noting that the possibility of obtaining an enforcement order against partners applies only to companies in which the partners are liable for the …
The shareholders of a limited liability company may, either at the time of the company’s incorporation or by amending the articles of association, exclude or restrict …
In accordance with Article 15(1) of the Commercial Companies Code: “The conclusion by a capital company of a credit agreement, loan agreement, guarantee or other similar …
The dispute began when our client resigned from the company’s management board due to differences with the other board member regarding the future direction of the …
The Amendment contains provisions granting supervisory boards new powers, such as: the duty to assess the management board’s reports on the company’s activities and the financial …
The authors of the amendment propose a new provision whereby the liability of both management board members and supervisory board members would be based on the …
Advantages of a limited partnership Limited liability of the limited partner for the partnership’s liabilities A limited partnership must be formed by at least two partners, …
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