Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
What was the case about? The taxpayer ran a sole proprietorship providing legal services. The taxpayer’s business was her sole source of income. The business was …
An analysis of where this boundary lies has been the subject of hundreds of court rulings based on various sets of facts. In light of the …
A simple joint-stock company can be incorporated via the S-24 system, which is not possible in the case of a joint-stock company or a limited partnership …
Pursuant to Article 12(1) of the aforementioned Act, the amending provisions which provide for the subjection of limited partnerships to CIT apply from 1 January 2021, …
This is a convenient mechanism that the authorities are using with increasing frequency, particularly when the limitation period is about to expire. It is significant that …
The legal mechanism that can mitigate the negative effects of the above changes is the provision of recurring non-monetary contributions by shareholders to the company, as …
Heirs are often faced with the dilemma of how to renounce an unwanted inheritance on behalf of a child. If I renounce the inheritance, does that …
In accordance with Article 4(12) of the GDPR, a personal data breach is a breach of security leading to the accidental or unlawful destruction, loss, alteration, …
In such a situation, we run the risk of decisions being made regarding our property against our will. Everything is fine if these decisions are made …
‘STOCK MARKET’ TAX The tax on income derived from the sale of securities is 19%. The taxable income is the difference between the total proceeds from …
The GDPR, or Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard …
A feature not found in the legislation governing other types of capital companies (limited liability companies and public limited companies) is the possibility for a designated …
It is worth noting that the possibility of obtaining an enforcement order against partners applies only to companies in which the partners are liable for the …
One must ask which elements of the contract define the nature of the insurance relationship. First and foremost, the …
THE PROBLEM OF OBTAINING AN INTERPRETATION THAT PROVIDES PRACTICAL PROTECTION UNDER THE IP BOX SCHEME This issue has already been discussed on our blog in …
Following several months of the provisions being in force—which came into effect on 3 July 2021 pursuant to the Act of 2 March 2020 on special …
It is crucial for the authority to determine whether the taxpayer’s activities constitute research and development This is important because including this circumstance in the facts …
It should be borne in mind that any steps taken after the expiry of the time limit set by the court are ineffective. Pursuant to Article …
The shareholders of a limited liability company may, either at the time of the company’s incorporation or by amending the articles of association, exclude or restrict …
In accordance with Article 15(1) of the Commercial Companies Code: “The conclusion by a capital company of a credit agreement, loan agreement, guarantee or other similar …
The dispute began when our client resigned from the company’s management board due to differences with the other board member regarding the future direction of the …
The Amendment contains provisions granting supervisory boards new powers, such as: the duty to assess the management board’s reports on the company’s activities and the financial …
The most significant changes introduced by the Act include: an increase in the personal income tax allowance to PLN 30,000; an increase to PLN 120,000 of …
Criminal law may therefore be applied not only where the debtor fails to fulfil their obligation, but also where the debtor has, at the same time, …
The proprietor may indicate that their trademark has been registered by placing the letter ‘R’ inside a circle next to the trademark. The term of protection …
The image is included in the list of personal rights set out in the Civil Code, which are protected under Articles 23 and 24; however, the …
The authors of the amendment propose a new provision whereby the liability of both management board members and supervisory board members would be based on the …
Current situation Under the current provisions of the PIT Act, entrepreneurs who have decided to purchase a car from a lease agreement for their private assets …
Advantages of a limited partnership Limited liability of the limited partner for the partnership’s liabilities A limited partnership must be formed by at least two partners, …
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