Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
When can an appeal be lodged with the Court of Competition and Consumer Protection against a decision of the President of the Energy Regulatory Office? Pursuant …
Fuel distribution – basic legal information The primary piece of legislation governing the distribution of liquid fuels is the Act of 10 April 1997 – the …
Grounds for the ex officio discontinuation of enforcement proceedings The legislator has provided, under the Code of Civil Procedure, for the possibility of discontinuing enforcement proceedings …
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 …
The significance of an electricity trading licence An electricity trading licence is a special authorisation issued by the President of the Energy Regulatory Office in the …
Winding up of a company In connection with the liquidation of a commercial company, the representation of the company is entrusted to the liquidators. During the …
How is surplus electricity generated by photovoltaic systems? Photovoltaic panels capture solar energy and convert it into electricity. Such a PV system also enables the generation …
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 …
Connection terms and conditions – what should they include? In accordance with Section 4 of the Regulation, the connection conditions specify in particular: the connection point; …
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 …
When implementing renewable energy projects, it is necessary to check whether it will be necessary to: obtain an environmental decision, review the Local Spatial Development Plan …
The explanatory memorandum to the draft Act of 17 August 2023 amending the Act on Renewable Energy Sources and certain other Acts states that the ratio …
What is court-supervised mediation? Court-based mediation is a dispute resolution procedure involving the introduction of an impartial third party between the parties to a conflict, whose …
Key points of the report: Monitoring of operators’ activities. The report highlights the continued role of the Energy Regulatory Office (URE) in monitoring the activities of …
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’, …
a price cap on energy for, amongst others, the SME sector at PLN 693/MWh until the end of 2024; (does not apply to contracts with dynamic …
Planning permission for renewable energy projects In the majority of cases, a building permit will be required for projects involving renewable energy sources. Initiating administrative proceedings …
Objectives of restructuring proceedings Restructuring proceedings are a procedure whose main objective is to avoid the debtor being declared bankrupt and to enable the debtor to …
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 …
In February, after a detailed inspection by the Ministry of Funds and Regional Policy and the National Judicial Administration, NCRD decided to terminate 38 contracts, covering …
How do you convert a sole proprietorship into a single-member limited company? The steps required to convert a sole trader business into a limited company are …
When is a planning permission required? As a general rule, the start of: commencing construction, carrying out construction work, carrying out construction works other than the …
The offence of non-payment of maintenance occurs when a person obliged to pay maintenance fails to fulfil this obligation. Under the Criminal Code, evading the payment …
The plan sets out to monitor: Authorities processing personal data in the Schengen Information System and the Visa Information System – the processing of SIS/VIS personal …
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 …
Unlike an agreement for the transfer of economic copyright (since moral rights cannot be transferred), under which the author transfers copyright in a work specified in …
The Polish legislature has provided for two statutory remedies that allow for termination without notice: pursuant to Article 664(2) of the Civil Code: if, at the …
Resolution The Supreme Court, in response to the question: “Is a partner in a two-member limited liability company holding 99 per cent of the shares, which …
During this process, the question arises as to whether the construction of such a shed entails any administrative obligations. Firstly, it should be noted that placing …
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