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 …
From 1 July 2024 the value of energy fed into the grid under net-billing is calculated on the basis of the market price of electricity (RCE). The rules described below are the law in force.
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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