Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
What the case concerned The subject of the ruling by the Court of Justice of the European Union (hereinafter: ‘CJEU’) was a response to a request …
For the purposes of this Act, specific instances of insolvency have been described in detail. It may therefore turn out that a company in liquidation does …
When seeking an answer to this question, we instinctively turn to Article 363 of the Civil Code, which deals with the methods of redressing damage. And …
New powers In accordance with the amended wording of Article 48 of the Act of 16 November 2016 on the National Tax Administration, a bank shall …
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 …
In the case of taxpayers seeking an individual tax ruling, they are sent requests asking them to specify the PKWiU classification, failing which the application will …
Photovoltaic systems have become hugely popular among private investors due to their potential to reduce household electricity bills. Business owners see this as a way to …
The legislature states in Article 76 of the Code of Civil Procedure that “Any person who has a legal interest in the case being decided in …
The procedure for winding up a limited liability company is set out in Articles 270–290 of the Commercial Companies Code. Placing a limited liability company into …
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. …
Position of the National Tax Information Service To date, the Director of the National Tax Information Service has maintained the position that the provisions concerning the …
The purpose of Article 108 of the Civil Code is to prevent legal acts from being performed in situations where there is a conflict of interest …
As a general rule, to the extent that goods and services are used for the purposes of carrying out taxable activities, a taxable person engaged in …
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 …
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 …
Establishment of standing and ad hoc committees of the Supervisory Board – Article 2191 of the Commercial Companies Code As part of the amendments being introduced …
On 13 October 2022, the amended provisions of the Commercial Companies Code will come into force. The amendment to the Commercial Companies Code, passed in February …
The Commercial Companies Code provides for certain exceptions to the above rules on representation. These are situations in which the company enters into a contract with …
Generally speaking, the business judgement rule originates from the US legal system. Its introduction into Polish commercial law will finally dispel doubts regarding how the liability …
As provided for in Article 560 of the Civil Code, one of the options available to a buyer who has purchased a defective item under the …
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; …
THE ABOLITION OF THE MIDDLE-CLASS TAX RELIEF Praised by some, but criticised by most due to the complexity of the calculations and the rules governing its …
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 …
What is a VAT group? A VAT group is defined as a taxpayer comprising a group of entities linked financially, economically and organisationally, which enter into …
A pro forma invoice, provided that its content complies with the provisions of Article 66(1) of the Civil Code, may be treated as a commercial offer. …
The legislation governing the trading of agricultural property on the private market is the Act of 11 April 2003 on the Development of the Agricultural System …
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 …
In accordance with Article 55(1) of the Public Procurement Law, the total duration of all inspections carried out by the supervisory authority at a business’s premises …
These difficulties are also linked to the nature of contracts entered into in this sector, which significantly restrict the options available to the weaker party to …
One of the most significant changes envisaged in the Draft is the reduction of the tax rate in the so-called first tax bracket. It currently stands …
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