Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
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, …
Winding up as the primary method of dissolving a general partnership The circumstances to which the legislator attaches the consequence of the dissolution of a general …
Administrative enforcement proceedings Administrative enforcement applies to the obligations listed in Article 2(1) of the Act on Enforcement Proceedings in the Administration; it therefore generally concerns …
What are tax proceedings? Tax proceedings are, in a sense, a specific type of administrative proceedings characterised by a high degree of formality. They constitute a …
CSR CSR – Corporate Social Responsibility – is an approach to business management that seeks to balance various environmental, social and employee interests. CSR can take …
What should you know about this directive and sustainability reporting? What is ESG reporting and who does it apply to? What is an ESG report? An …
Article 7 of the Energy Law is one of the key provisions of the Energy Law in terms of ensuring market access for users of the …
However, before we move on to distinguishing between these concepts, a simplified diagram illustrating how the electricity system works is provided below. What is an electricity …
A key issue that raises many questions is whether a person must retain their status as a consumer for the duration of the insolvency proceedings. Must …
Renewable Energy Auction – when does it take place Pursuant to Article 73 of the aforementioned Act, the President of the Energy Regulatory Office (URE) announces, …
Definition of RES under the Act According to the Polish Act on Renewable Energy Sources, RES refers to renewable, non-fossil energy sources, including wind energy, solar …
Under Polish law, the legislative act that sets out the methods for utilising renewable energy sources is the Act of 20 February 2015 on Renewable Energy …
Delays in the amendment of the Renewable Energy Sources Act These changes are a result of the current regulations contained in the RES Act. The draft …
What does ‘retroactive effect’ mean? The essence of the rule against retroactive application is that, as a general rule, the law should apply to future events …
Key Provisions of the New Act – Changes to the distance between turbines and buildings In 2016, the so-called 10H rule was introduced, which was only …
The Supreme Court derived its considerations directly from the nature of the declaration of set-off and the procedural charge of set-off, and from a purposive interpretation …
What is the problem? Thanks to the growing popularity of renewable energy sources, particularly photovoltaic installations, an increasing number of households and small businesses are opting …
The amount of the contractual penalty and damages Article 484(1) of the Civil Code provides that a contractual penalty is payable to the creditor for non-performance …
Refusals to issue connection conditions in figures According to data for 2023, energy companies reported as many as 7,448 refusals to issue conditions for connection to …
What is an electricity generation licence? Neither the provisions of the Entrepreneurs Act nor the Energy Law define the concept of a licence. We may therefore …
What is legal representation in general terms? Before turning to specific regulations such as the Code of Criminal Procedure or the Code of Civil Procedure, we …
Whether an electricity supply contract passes to the heir following the customer’s death can be analysed, first and foremost, in terms of the energy supplier’s ability …
Pursuant to the Act of 20 May 2021 amending the Energy Law Act and certain other acts (Journal of Laws of 2021, item 1093), the legislator …
These are the moments. It is with great pride and joy that we share the fantastic news with you! Today, during the awards ceremony of the …
Changes to the billing of prosumers: Key principles Pursuant to the currently applicable provisions, i.e. Article 4b(1) of the Act of 20 February 2015 on renewable …
Which companies may take part in a merger by acquisition? In accordance with the basic principle governing mergers, limited companies may merge with one another and …
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