Proper formulation of contractual penalties in commercial contracts
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 …
Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations. We focus on developments that genuinely affect everyday decisions of boards and CFOs.
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 …
On March 29-30, 2026, Aleksandra Lindner, Attorney at Law, Judicial Mediator, Partner, and Mikołaj Hewelt, MBA, Partner, Attorney at Law, Tax Advisor and Restructuring Advisor, are …
Alexandra is a specialist in energy law, with experience in providing legal advice to entities operating in the energy sector, including renewable energy sources. In her …
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 …
Nikolai Hewelt has many years of experience in legal, tax and restructuring consulting. On a daily basis, he supports entrepreneurs in complex transformation processes, litigation and …
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 …
The case touches on an issue of fundamental importance for businesses using comprehensive energy supply contracts – namely, the rights of the end customer when terminating …
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 …
Securing claims in civil proceedings – types and conditions for obtaining Securing claims in civil proceedings is a form of interim legal protection, the primary purpose …
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, …
Stages of the procedure The HWW Law Firm successfully represented a client in a dispute with the Social Insurance Institution regarding the determination of her being …
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 …
The case concerned a client from the renewable energy sector, planning a large-scale wind investment – the project involved the construction of a farm consisting of …
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