53 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Who is affected by the tax strategy? The disclosure obligation regarding tax strategy applies to taxpayers whose revenue in the tax year exceeded €50 million. The …
Action for the annulment of a resolution An action to set aside a resolution applies to situations where the resolution is contrary to the articles of …
Expropriation and the Constitution of the Republic of Poland of 2 April 1997 The issue of expropriation is also reflected in the Constitution. In Article 21 …
Both a limited partnership and a general partnership are partnerships characterised by the fact that they do not have legal personality; however, the law grants them …
In light of this issue, one limited liability company submitted a request for an individual interpretation to the President of the National Health Fund. It sought …
The process of merging commercial companies, as currently recognised in European legislation, has its origins in the German legal system. It was introduced in 1861 in …
What are economic rights? Firstly, as a reminder – economic copyright is nothing other than the exclusive right of the creator of a given work to …
Reporting Obligations – Who Does It Apply To? Large Entities The reporting obligation applies to all large entities, defined on the basis of balance sheet total, …
Winding up as the primary method of dissolving a general partnership The circumstances to which the legislator attaches the consequence of the dissolution of a general …
CSR CSR – Corporate Social Responsibility – is an approach to business management that seeks to balance various environmental, social and employee interests. CSR can take …
What should you know about this directive and sustainability reporting? What is ESG reporting and who does it apply to? What is an ESG report? An …
A key issue that raises many questions is whether a person must retain their status as a consumer for the duration of the insolvency proceedings. Must …
What does ‘retroactive effect’ mean? The essence of the rule against retroactive application is that, as a general rule, the law should apply to future events …
What is exit tax and who does it apply to? The regulations on exit tax came into force in the Polish legal system on 1 January …
What are individual tax rulings? Tax law does not contain a legal definition of individual tax interpretations. Therefore, to define this institution of tax law, one …
What was the case about? The TUSE ruling concerned a Polish joint-stock company which received an asset contribution comprising, amongst other things, real estate. The consideration …
So what exactly is the issuer’s signature on a bill of exchange? A signature is a graphic mark that identifies the issuer of a bill of …
The amendment covered a number of national laws, including the following: the Consumer Rights Act, the Act on Competition and Consumer Protection, the Act on Counteracting …
Remote working as defined in the Labour Code The draft bill amending the Labour Code provides a definition of remote working, according to which work may …
An employee taking on additional employment Under the terms of the employment relationship, an employee is obliged to fulfil a number of duties towards the employer. …
The question therefore arises as to which piece of legislation should be applied in a given case. To put it simply, the Transport Law Act will …
We talk about overbooking when an airline allows more passengers to book a flight than there are actually seats available on the plane. This happens because …
Heirs are often faced with the dilemma of how to renounce an unwanted inheritance on behalf of a child. If I renounce the inheritance, does that …
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