Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Taxation of land and buildings – key differences Land and buildings are taxed on the basis of their area expressed in square metres. Local authorities set …
General principles Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for …
NCBiR’s allegations and their basis NCBiR indicated that the basis for the termination of the contract and the demand for reimbursement was the alleged submission of …
In the December issue, you can read about, amongst other things: planned changes to the energy consumer support scheme and new rules for the settlement of …
Warranties in B2B – the scope of statutory protection and options for modification The warranty is a mechanism for protecting the buyer, the basis for which …
Obligation to connect Pursuant to Article 7 of the Energy Law, energy companies are, in principle, obliged to conclude a network connection agreement with entities applying …
In the November issue, you can read about, amongst other things: the amendment to the Energy Law implementing the EU’s Energy Efficiency Directive (EED), new obligations …
Background to the case On 4 November 2025, the Supreme Administrative Court issued a judgment in case no. II FSK 1591/24 concerning the continued depreciation of …
Preparing for a tax audit A tax audit usually begins with a notice of intent to initiate the audit. From that point onwards, a tax adviser …
For many years, arbitration has been a viable alternative to litigation in the state courts – particularly in international contracts or in relationships where confidentiality and …
What to do after receiving a notice Once you have received a notice of intent to initiate an audit, you should check its contents immediately. The …
What is the purpose of a non-competition clause, and who is actually bound by it? The primary purpose of introducing a non-competition clause in commercial companies …
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