Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
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 …
Assignment of a claim: notification of the debtor Is it mandatory to notify the debtor? Pursuant to Article 509 of the Civil Code, ‘A creditor may, …
Mateusz Kowalski, a lawyer in the tax team at HWW Law Firm, wrote in December 2021 about the Authority’s flawed practice and another favourable ruling by …
What was the case about? The taxpayer ran a sole proprietorship providing legal services. The taxpayer’s business was her sole source of income. The business was …
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, …
This is a convenient mechanism that the authorities are using with increasing frequency, particularly when the limitation period is about to expire. It is significant that …
The amendment to the Code of Civil Procedure also introduces a new paragraph 21 into the aforementioned Article 139, which reads as follows: “If the first …
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 …
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 …
In accordance with Article 4(12) of the GDPR, a personal data breach is a breach of security leading to the accidental or unlawful destruction, loss, alteration, …
In such a situation, we run the risk of decisions being made regarding our property against our will. Everything is fine if these decisions are made …
‘STOCK MARKET’ TAX The tax on income derived from the sale of securities is 19%. The taxable income is the difference between the total proceeds from …
The GDPR, or Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard …
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 …
In light of the above, one must ask what exactly—that is, which elements of the contract—define the nature of the insurance relationship. First and foremost, the …
THE PROBLEM OF OBTAINING AN INTERPRETATION THAT PROVIDES PRACTICAL PROTECTION UNDER THE IP BOX SCHEME This issue has already been discussed on our blog in …
Following several months of the provisions being in force—which came into effect on 3 July 2021 pursuant to the Act of 2 March 2020 on special …
It is crucial for the authority to determine whether the taxpayer’s activities constitute research and development This is important because including this circumstance in the facts …
It should be borne in mind that any steps taken after the expiry of the time limit set by the court are ineffective. Pursuant to Article …
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 most significant changes introduced by the Act include: an increase in the personal income tax allowance to PLN 30,000; an increase to PLN 120,000 of …
Criminal law may therefore be applied not only where the debtor fails to fulfil their obligation, but also where the debtor has, at the same time, …
The proprietor may indicate that their trademark has been registered by placing the letter ‘R’ inside a circle next to the trademark. The term of protection …
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