185 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, …
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’, …
A misinterpretation of the conditions for applying the Estonian CIT regime 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 …
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 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 …
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, …
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 …
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 …
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. …
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