187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
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 …
What is the purpose of a non-competition clause, and who is actually bound by it? The primary purpose of introducing a non-competition clause in commercial companies …
Planned legislative and regulatory changes The year 2026 will see the implementation of a number of new national and EU regulations that will shape the legal …
What is energy storage? An energy storage system is a facility that allows electricity to be stored when there is a surplus (e.g. from own generation) …
What is tax due diligence? Tax due diligence is a comprehensive examination of the tax position of a company in which an investor is interested. Its …
In civil proceedings, there is an increasing trend towards seeking solutions that enable disputes to be resolved quickly, at lower cost and to the satisfaction of …
According to the explanatory memorandum to the draft Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Economic Activities, the …
In response to these issues, the proposed amendment to the Energy Law seeks to simplify the connection procedure and improve the efficiency of the entire system. …
In the October issue, you’ll find, among other things: new regulations supporting the development of offshore wind energy and renewable energy sources, information on the conclusion …
Electricity price rises and energy legislation A unilateral price change by an energy supplier is legally permissible only if certain conditions are met. Under the Energy …
The proposed amendment to the Commercial Companies Code, sometimes referred to as ‘dematerialisation 2.0’, addresses these challenges. The proposed changes are intended to complete the reform …
What is tax planning? Before we move on to discussing practical examples of tax planning activities, we should first explain what this term means – what …
Reporting obligations in limited liability companies: Limited liability companies, public limited companies and simple joint-stock companies maintain full accounts regardless of their revenue and are required …
In practice, proper preparation for the scenario of a partner’s death helps to avoid decision-making paralysis and conflicts between the partners and the heirs. Given the …
Below is a summary of the key proposed changes. What will change? Payments from one’s own company to a sole trader subject to a higher flat-rate …
Firstly, it should be noted that until now the accrual basis has been in force, under which revenue is recognised as soon as a receivable arises …
How to determine the flat-rate tax rate in the IT sector It is worth noting that classifying a given service can be problematic and may require …
In this article, we outline the key legal regulations governing the employment of staff in companies, highlight situations where permanent employment is mandatory or practically essential, …
How does quarterly VAT reporting work? A business that settles VAT quarterly submits JPK\_V7K files every month. However, for the first two months of the quarter, …
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