Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Action for the annulment of a resolution An action to set aside a resolution applies to situations where the resolution is contrary to the articles of …
The issue of unfair commercial practices is governed by the Act of 23 August 2007 on combating unfair commercial practices. Unfair practices are defined as being …
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 …
Expropriation and the Constitution of the Republic of Poland of 2 April 1997 The issue of expropriation is also reflected in the Constitution. In Article 21 …
Both a limited partnership and a general partnership are partnerships characterised by the fact that they do not have legal personality; however, the law grants them …
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 …
The process of merging commercial companies, as currently recognised in European legislation, has its origins in the German legal system. It was introduced in 1861 in …
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 economic rights? Firstly, as a reminder – economic copyright is nothing other than the exclusive right of the creator of a given work to …
Reporting Obligations – Who Does It Apply To? Large Entities The reporting obligation applies to all large entities, defined on the basis of balance sheet total, …
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