199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Definition of RES under the Act According to the Polish Act on Renewable Energy Sources, RES refers to renewable, non-fossil energy sources, including wind energy, solar …
What does ‘retroactive effect’ mean? The essence of the rule against retroactive application is that, as a general rule, the law should apply to future events …
Key Provisions of the New Act – Changes to the distance between turbines and buildings In 2016, the so-called 10H rule was introduced, which was only …
What is the problem? Thanks to the growing popularity of renewable energy sources, particularly photovoltaic installations, an increasing number of households and small businesses are opting …
Refusals to issue connection conditions in figures According to data for 2023, energy companies reported as many as 7,448 refusals to issue conditions for connection to …
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 …
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 …
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 …
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’, …
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 …
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 …
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