199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
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 …
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 …
In light of this issue, one limited liability company submitted a request for an individual interpretation to the President of the National Health Fund. It sought …
What is the IP BOX relief? From 1 January 2019, entrepreneurs generating income from intellectual property rights may benefit from a preferential income tax rate. This …
What are tax proceedings? Tax proceedings are, in a sense, a specific type of administrative proceedings characterised by a high degree of formality. They constitute a …
Article 7 of the Energy Law is one of the key provisions of the Energy Law in terms of ensuring market access for users of the …
However, before we move on to distinguishing between these concepts, a simplified diagram illustrating how the electricity system works is provided below. What is an electricity …
Renewable Energy Auction – when does it take place Pursuant to Article 73 of the aforementioned Act, the President of the Energy Regulatory Office (URE) announces, …
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