Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
One of the most significant changes envisaged in the Draft is the reduction of the tax rate in the so-called first tax bracket. It currently stands …
As stated in the Explanatory Memorandum to the draft Act amending the Commercial Companies Code and certain other Acts, Sejm document No. 3236 of the 8th …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
Assignment of a claim: notification of the debtor Is it mandatory to notify the debtor? Pursuant to Article 509 of the Civil Code, ‘A creditor may, …
Mateusz Kowalski, a lawyer in the tax team at HWW Law Firm, wrote in December 2021 about the Authority’s flawed practice and another favourable ruling by …
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 amendment to the Code of Civil Procedure also introduces a new paragraph 21 into the aforementioned Article 139, which reads as follows: “If the first …
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 …
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