187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The legal nature and functions of a contractual penalty A contractual penalty may be stipulated solely in the event of non-performance or improper performance of a …
What is an earn-out and when is it worth considering? An earn-out is a pricing mechanism in M&A transactions whereby part of the seller’s consideration is …
In this article, we discuss the key risks associated with transfer pricing within corporate groups and the practical tools available to effectively mitigate these risks. The …
In this post, we discuss the key aspects of transfer pricing regulations in the context of domestic transactions, with particular emphasis on the changes resulting from …
In the April issue, you can read about, amongst other things: the latest legislative changes in the energy sector, which may affect investment development and the …
What exactly is a tax loss in business? Let’s start with the basics. A tax loss arises when tax-deductible expenses in a given tax year exceed …
Electricity as a supply for VAT purposes A fundamental principle of the Polish VAT system is that all forms of energy are treated as goods (Article …
Under the Renewable Energy Sources Act, a renewable energy prosumer is an end user who generates electricity: exclusively from renewable energy sources for their own use, …
At the same time, making an in-kind contribution involves a number of legal requirements that vary depending on the form of the capital company – the procedure is different in a limited liability company.
Importantly, the activation of reserve sales takes place automatically by law — the customer does not need to take any action, and the continuity of supply …
In this article, we discuss the key issues from an income tax perspective (CIT/PIT), highlighting practical ways to accelerate the deduction of renewable energy investment costs. …
The legal framework for community energy in Poland Polish law distinguishes between two operationally viable models of local energy generation and management: the energy cooperative and …
Exclusion of a shareholder from a simple joint-stock company – procedure and grounds The exclusion of a shareholder from a simple joint-stock company (P.S.A.) is a …
In the March issue, you can read about, amongst other things: planned changes to the ‘Clean Air’ programme, which are intended to increase the availability of …
Stages of the procedure HWW law firm successfully represented a client in a dispute over commission settlements in the energy industry. The courts of both instances …
Tag-along and drag-along clauses in a shareholders’ agreement – protecting interests when selling shares Tag-along and drag-along clauses are mechanisms used in shareholders’ agreements and investment …
Most of the provisions will come into force 12 months after the date of publication of the aforementioned Act (with the exception of, amongst others, Articles …
Charges against the accused and the basis for the proceedings The HWW law firm acted in defense of our client – the chairman of the board …
The law firm HWW Hewelt Wojnowski Lindner i Wspólnicy successfully represented a real estate development company in a dispute with the Director of National Tax Information, …
HWW Law Firm successfully led to a favorable tax ruling for a company planning to convert to a limited partnership, protecting it from the obligation to …
The law firm HWW Hewelt Wojnowski Lindner i Wspólnicy successfully represented a client in a dispute with the Director of the Tax Administration Chamber in Warsaw, …
The law firm HWW Hewelt Wojnowski Lindner and Partners has achieved significant success before the Provincial Administrative Court in Warsaw in a complex dispute over the …
The law firm HWW Hewelt Wojnowski Lindner and Partners has achieved another success in a dispute with tax authorities, successfully representing a company in the biomedical …
What are provisions in accounting terms? Provisions in accounting terms are liabilities of uncertain timing or amount, created in connection with anticipated costs or losses. They …
What is a transmission easement? A transmission easement is a limited real right which was introduced into civil law in 2008 to regulate the legal status …
In the February issue, you can read about, amongst other things: planned amendments to the Renewable Energy Sources Act (‘the Biomethane Act’), including the auction system …
Energy cooperatives and legal fiction in the Renewable Energy Sources Act The provisions of the RES Act (Article 38da(4)) introduce a specific legal fiction, according to …
A PPA is a long-term electricity supply agreement entered into directly between an electricity generator and the end consumer. In practice, this means moving away from …
One solution that helps to clarify these issues is a non-disclosure agreement (NDA). This document sets out the rules for handling information deemed confidential and outlines …
For many business owners, an individual tax ruling is a kind of ‘insurance policy’. It allows them to confirm the specific tax consequences of the facts …
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