187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The rationale behind the institution of compulsory share buy-out is to provide majority shareholders with the legal means to deprive minority shareholders of their shareholding rights …
In accordance with the relevant provision, a merger may be effected: 1) by acquisition, i.e. by transferring all the assets of the acquired company to another …
Statutory restrictions on the Family Foundation’s business activities The legislator has introduced a significantly restricted scope of business activities that may be carried out by a …
Initially, the tax rate stood at 20% and applied only to savings held in bank deposits and fixed-term accounts. In 2004, its scope was significantly expanded …
What is a tax audit? A tax audit is a specific form of inspection carried out by the tax authorities to verify whether a taxpayer is …
Polish energy law, specifically Article 32 of the Act of 10 April 1997 – Energy Law (Journal of Laws), provides for exceptions in this regard, which …
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 …
What is the IP BOX relief? From 1 January 2019, entrepreneurs generating income from intellectual property rights may benefit from a preferential income tax rate. This …
What are tax proceedings? Tax proceedings are, in a sense, a specific type of administrative proceedings characterised by a high degree of formality. They constitute a …
Article 7 of the Energy Law is one of the key provisions of the Energy Law in terms of ensuring market access for users of the …
However, before we move on to distinguishing between these concepts, a simplified diagram illustrating how the electricity system works is provided below. What is an electricity …
Renewable Energy Auction – when does it take place Pursuant to Article 73 of the aforementioned Act, the President of the Energy Regulatory Office (URE) announces, …
Definition of RES under the Act According to the Polish Act on Renewable Energy Sources, RES refers to renewable, non-fossil energy sources, including wind energy, solar …
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 …
Key Provisions of the New Act – Changes to the distance between turbines and buildings In 2016, the so-called 10H rule was introduced, which was only …
What is the problem? Thanks to the growing popularity of renewable energy sources, particularly photovoltaic installations, an increasing number of households and small businesses are opting …
Refusals to issue connection conditions in figures According to data for 2023, energy companies reported as many as 7,448 refusals to issue conditions for connection to …
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 …
What constitutes a prohibited act under the Fiscal Penal Code? Firstly, one must consider the very concept of a prohibited act and the characteristics that determine …
What is tax optimisation? Tax optimisation is a complex procedure aimed at minimising tax liabilities. When asked whether tax optimisation is legal, the answer is ‘yes’, …
This caused considerable confusion and no less stress, as in practice the taxpayer would have been obliged to pay the outstanding CIT calculated according to general …
So who oversees the entire tax administration? Which authority is responsible for issuing tax rulings, and which for conducting customs and tax audits? I invite you …
The initial inventory of assets should be drawn up by the Founder, who is required to compile a list of the assets contributed to the founding …
As a general rule, the Director of the National Tax Information Service (KIS) has no right to refuse to issue an interpretation confirming the applicant’s position …
This is because the legislator gave taxpayers the option to choose how to tax their rental agreements – when filing their 2022 PIT return in 2023, …
Although the minimum tax regulations have been in force for almost two years, the Ministry of Finance has exempted legal entities from the obligation to pay …
What the case concerned The judgment was delivered in connection with a complaint lodged by the taxpayer against an individual tax ruling issued by the Director …
Removal from the VAT register Section 96 of the VAT Act provides for several circumstances in which a taxpayer may be removed from the VAT register. …
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