Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
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 result of the amendment, a number of new institutions have been introduced into the Polish legal system, the powers of the President of the …
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 …
In order to carry out a compulsory share buy-back procedure effectively, the following conditions, amongst others, must be met: the shares may be acquired by no …
Read the full text of the document and find out what steps to take! This is an opportunity to offset the impact of rising prices on …
Pursuant to Article 34(1) of the Entrepreneurs Act, an entrepreneur may submit a request to the competent authority or the relevant state body for clarification regarding …
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, …
So what exactly is the issuer’s signature on a bill of exchange? A signature is a graphic mark that identifies the issuer of a bill of …
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 …
1. The existence of a relationship of subordination between companies The regulation concerning binding instructions applies only to companies that are in a relationship of dependence …
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 …
What is the limitation period? What is the limitation period? The limitation period is a legal concept whereby, after a specified period of time has elapsed, …
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. …
Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has …
Recently, the issue of taxation on foreign inheritances and gifts has been the subject of, for example, a parliamentary question (dated 16 December 2021, No. 29417), …
This amendment, resulting from the transposition of the aforementioned directives into national law, addresses a number of practical issues relating to company reorganisation, covering a broader …
Our new office is located in the heart of the city, making us even more accessible to our clients. The space has been designed to be …
Securing a grid connection – in addition to holding legal title to the property and completing the necessary administrative procedures (including, amongst other things, an environmental …
Current regulations on fees in employment cases Under the previous provisions of the 2005 Act on Court Costs in Civil Cases, fees in employment cases were …
Firstly, it should be emphasised that one of the key criteria for recognising a particular expense as a tax-deductible cost is its connection to the business …
INTERIM PAYMENTS TOWARDS AN EXPECTED DIVIDEND – REQUIREMENTS AND AMOUNT OF PAYMENTS In addition to the above requirements, pursuant to Article 195(1) of the Commercial Companies …
In accordance with Article 1(2) of the Act, a foreign national is: a natural person who does not hold Polish citizenship; a legal person having its …
Article 429 of the Civil Code governs the issue of tortious liability of a party who is not the direct perpetrator of the damage but has …
The application raised two questions: the first concerned whether, if a resolution to wind up the company and commence liquidation is passed in the 2023 calendar …
The facts and course of the case were rather complex, but they do not require detailed discussion for the purposes of this article. It suffices to …
Subject matter of copyright A work is understood to mean any manifestation of creative activity of an individual nature, fixed in any form, irrespective of its …
From 1 July 2023, changes will come into force, including amendments regarding the service of court documents on sole traders. This is due to the amendment …
We’re changing for you! We’re constantly striving not only to ensure the quality of our services, but also to make our working environment more comfortable. That …
The body responsible for convening a shareholders’ meeting The management board convenes the ordinary general meeting of shareholders in a limited liability company (both ordinary and …
Article 65 of the Civil Code sets out the fundamental principles governing the interpretation of declarations of intent. In accordance with the aforementioned provision: A declaration …
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