Taxes 18 May 2023
Family foundation – a new CIT taxpayer
A family foundation is intended to be exempt from taxation to the extent that it carries out the activities described in Article 5 of the Family …
Piotr Magda
4 min read
Insights, page 9
Publications
Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Companies and corporations 15 May 2023
Family foundation – founder, beneficiary and assets of a family foundation
Founder As described in the previous post on family foundations, in order to establish a foundation, the founder must submit a declaration of establishment. However, the …
Agata Bączkowska
5 min read
Companies and corporations 8 May 2023
Bodies of the family foundation – governance and supervision of the family foundation
GENERAL PROVISIONS Regardless of the body in question, the Act sets out general provisions for members of each of the aforementioned bodies, in particular concerning: the …
Martyna Dobkowska
6 min read
Taxes 18 April 2023
Family foundation tax changes already enacted
In terms of taxation, the family foundation appears to be a highly advantageous solution, as it is exempt from corporation tax until funds are distributed to …
KH
Kancelaria HWW
4 min read
Companies and corporations 5 April 2023
Functioning of a one-man general partnership in business transactions
With regard to partnerships, the list includes, amongst others, a general partnership; the Act does not explicitly stipulate a requirement for two partners. However, bearing in …
Martyna Dobkowska
5 min read
Taxes 28 March 2023
VAT-EU registration – when is it necessary and how to obtain a European TIN?
What is a European VAT number? In practice, a European VAT number is simply the VAT number assigned to a business upon registration, which, in the …
Mateusz Kowalski
4 min read
Companies and corporations 21 March 2023
Family foundation – what is it and how to set it up?
From the Explanatory Memorandum to the Draft Family Foundation Act (Parliamentary Document No. 2798), we can infer that the concept of a family foundation is based …
Adrian Łukasik
7 min read
Court cases 8 March 2023
Appointment of an interim court supervisor in an arrangement procedure
As a general rule, once the debtor has filed an application to open composition proceedings, the court examines it in closed session, which should take place …
Agata Bączkowska
4 min read
Companies and corporations 6 March 2023
Liability of board members of a public limited company for the company’s property obligations
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 …
H
HWW
2 min read
Taxes 27 February 2023
Property tax – when am I a taxpayer?
The list of entities with the status of property tax payers is set out in Article 3(1) of the aforementioned Act, which provides that the following …
Piotr Magda
3 min read
Companies and corporations 16 February 2023
What is a company report and when should it be prepared?
Who is the company’s activity report intended for? As a general rule, in accordance with Section 49 of the Accounting Act, the submission of reports on …
Zuzanna Bokina-Kielbasa
5 min read
Companies and corporations 13 February 2023
Merger of companies involving a limited joint-stock partnership – and the obligation to audit the merger plan by an auditor
There are also differing views, which refer to the concept of the ‘rational legislator’ and the fact that this is a deliberate measure aimed at protecting …
Adrian Łukasik
6 min read
News 7 February 2023
The contentiousness of the concept of personal data
In light of the above, it is worth mentioning, first and foremost, a recent judgment of the Supreme Administrative Court, in which it held that the …
Martyna Dobkowska
6 min read
Companies and corporations 31 January 2023
Training for colleagues (B2B) is a tax cost for the company
Training expenses for B2B partners as tax-deductible costs – inconsistent interpretation by the National Tax Information Service This issue is not interpreted uniformly by the National …
Mateusz Kowalski
6 min read
Court cases 17 January 2023
Payment in instalments ordered by the Court in the judgment
Can the court allow a payment order to be paid in instalments? Pursuant to Article 320 of the Code of Civil Procedure, ‘In particularly justified cases, …
H
HWW
5 min read
News 9 January 2023
Copy data to a test database to fix system errors as further data processing
The principles relating to the general restriction on the processing of personal data also include the principle of data retention, according to which personal data should …
Martyna Dobkowska
5 min read
Legal advice 3 January 2023
New rules in consumer law from 1 January 2023.
The amendment covered a number of national laws, including the following: the Consumer Rights Act, the Act on Competition and Consumer Protection, the Act on Counteracting …
Zuzanna Bokina-Kielbasa
6 min read
Companies and corporations 19 December 2022
Information obligations in a public company
And so, anyone who: achieved or exceeded 5%, 10%, 15%, 20%, 25%, 33%, 33 1/3%, 50%, 75% or 90% of the total number of votes in …
Agata Bączkowska
5 min read
Companies and corporations 14 December 2022
Exclusion of a minority shareholder of a limited liability company as a means of resolving a corporate dispute
In accordance with Article 266 of the Commercial Companies Code: “§ 1. For valid reasons relating to a particular partner, the court may order that partner’s …
Adrian Łukasik
7 min read
Energetics 6 December 2022
Certified training course – Energy and gas price freeze – implementation, processes, eligible customer service, advances and compensation
The training is led by Aleksandra Lindner – Solicitor, Court Mediator, and Head of the Energy and Corporate Department at HWW Hewelt Wojnowski i Wspólnicy. Brochure …
H
HWW
2 min read
Companies and corporations 30 November 2022
Unsuccessful enforcement of joint-stock company and creditor’s recovery of claim
As provided for in Article 778(1) of the Code of Civil Procedure: “The court shall attach an enforcement clause to an enforcement order issued against a …
H
HWW
5 min read
Companies and corporations 25 November 2022
The procedure for convening partners in a limited partnership – analysis of the regulations in the Commercial Companies Code
The provisions governing limited liability companies (sp. z o.o.), simplified joint-stock companies and joint-stock companies also provide for a procedure whereby resolutions may be adopted without …
Martyna Dobkowska
5 min read
Court cases 21 November 2022
The elements of deception within the meaning of Article 86 of the Civil Code.
How is fraud defined? The Civil Code does not contain a definition of deceit as referred to in Article 86 of the Civil Code, nor does …
H
HWW
2 min read
Taxes 15 November 2022
Expenses for team-building events, insofar as they relate to the participation of a colleague (B2B), do not constitute a tax cost
Troublesome entertainment expenses By way of introduction, in accordance with the provisions of the Corporate Income Tax Act and the Personal Income Tax Act, entertainment expenses, …
Mateusz Kowalski
7 min read
Energetics 10 November 2022
Conditions for entitlement to purchase preferential solid fuel
This therefore refers to a person in a household where: the main source of heating is a solid-fuel boiler, fireplace, potbelly stove, air heater, kitchen stove, …
KH
Kancelaria HWW
2 min read
Energetics 8 November 2022
Electricity prices in 2025
Annual energy consumption limits at the 2022 rate for households The electricity consumption limit for households in 2023, under which rates equal to those in the …
Agata Bączkowska
5 min read
News 3 November 2022
How do you properly solicit consents to send newsletters?
Let’s clarify: a newsletter constitutes the sending of commercial communications, and sending commercial communications by email involves the processing of website users’ personal data, most commonly …
Zuzanna Bokina-Kielbasa
5 min read
Court cases 27 October 2022
Declaration of set-off vs. effective allegation of set-off during trial
The lack of clarity in this regard stems mainly from a fairly common mistake, namely the conflation of the concepts of a set-off declaration and a …
H
HWW
2 min read
Companies and corporations 25 October 2022
Practical problems relating to the suspension and resumption of business activities by a commercial company
The most significant benefit of a commercial company suspending its business activities is that the company is exempt from the obligation to pay income tax advances. …
Adrian Łukasik
8 min read
Taxes 19 October 2022
Claim for a reserved share
So who is entitled to a statutory share? It could be said that it is the immediate family – the descendants (children, grandchildren), the spouse and …
H
HWW
2 min read
334 publications, page 9 of 12