Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
There is no doubt that the price per 1 kWh of electricity is largely determined by the tariff applicable to the individual customer. Tariff groups in …
Unlike the termination of a contract, notice of termination and withdrawal are unilateral declarations of intent by one of the parties and do not require the …
The most significant issue in this regard, which was discussed in another article on our blog, is the non-extension of price freeze mechanisms for businesses. From …
Key steps when terminating an electricity contract Analysing the type of electricity contract The first step is to determine whether the electricity supply contract is for …
From 1 January 2025, micro, small and medium-sized enterprises, as well as agricultural producers not included in tariff group G, must be billed at market rates. …
Rising energy prices in 2025 The new year will bring changes for businesses, which will have to contend with higher electricity bills. From 1 January this …
However, to avoid additional costs, it is worth knowing what to look out for when cancelling an electricity contract, so as not to incur extra charges, …
Why have electricity bills gone up? Key changes to your bill An electricity bill consists of several components, each of which affects the final amount. In …
In approving the distribution tariffs for the largest electricity distributors for 2025, the President of the Energy Regulatory Office introduced changes to the average distribution rates, …
Maximum electricity price for households The application of the maximum electricity price for customers in tariff group G and the so-called construction tariff has been extended …
This is particularly important information for businesses operating in the Republic of Poland, which must prepare for higher electricity prices from 1 January 2025. Whilst households …
The introduction of the government’s Solidarity Shield temporarily protected businesses from the effects of price rises, but from 2025 this protection has been scaled back, leaving …
The concept of freedom of contract comprises several elements, including the freedom to decide whether to enter into a contract and the ability of the parties …
What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …
In this article, we will outline the details of the capital increase procedure, covering the various methods, the rules governing the subscription of shares by shareholders, …
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 …
The purpose of proceedings to exclude a partner is to alter the composition of the partnership, whilst preserving its legal existence, by removing a partner whose …
What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …
What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …
The discontinuation of enforcement proceedings results in their complete termination and the annulment of any enforcement measures already taken. However, this does not mean that the …
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 …
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 …
The issue of unfair commercial practices is governed by the Act of 23 August 2007 on combating unfair commercial practices. Unfair practices are defined as being …
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 …
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 …
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 …
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