199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
In the latest issue, you can read about, among other things: the postponement of the ESG reporting obligation, flexible connection agreements for renewable energy sources, changes …
What the proposed amendments entail: A 36-month lock-up period relating to the tax-free disposal of assets contributed/transferred free of charge to the FR or acquired from …
New definitions: building, structure, construction Instead of the previous references to the Building Act, the amendment contains standalone definitions: A building is a structure: erected as …
Who is affected by the new obligations The new rules apply to a wide range of entities. The responsibility for ensuring accessibility lies with: manufacturers (individuals …
In response to these challenges, the European Union has introduced new, uniform reporting standards – the European Sustainability Reporting Standards (ESRS) – which aim to harmonise …
A civil partnership versus a general partnership – key differences A civil partnership is one of the simplest forms of conducting business by at least two …
What are hybrid structures? In practice, hybrid structures most often arise through cooperation between subsidiaries in different countries that benefit from differing legal regulations – for …
What kind of expenditure can be considered a tax-deductible expense? A tax-deductible expense is any economically justified and reasonable expenditure related to the business activity, the …
However, acquiring an energy company is a far more complex process than in other sectors – due to numerous regulatory requirements, the presence of critical infrastructure, …
What is an employment contract, and what is a B2B agreement? An employment contract is a form of employment governed by the Labour Code. The employee …
This naturally raises the question: is such an agreement legally binding in Poland? The answer is: yes, in many cases such agreements can be valid and …
Not only profit distributions are subject to taxation, but also so-called non-business-related expenses – in accordance with Article 28m(1)(3) of the CIT Act. Do donations constitute …
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