Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
As a result of the amendment, a number of new institutions have been introduced into the Polish legal system, the powers of the President of the …
As a general rule, the Director of the National Tax Information Service (KIS) has no right to refuse to issue an interpretation confirming the applicant’s position …
In order to carry out a compulsory share buy-back procedure effectively, the following conditions, amongst others, must be met: the shares may be acquired by no …
Read the full text of the document and find out what steps to take! This is an opportunity to offset the impact of rising prices on …
Pursuant to Article 34(1) of the Entrepreneurs Act, an entrepreneur may submit a request to the competent authority or the relevant state body for clarification regarding …
This is because the legislator gave taxpayers the option to choose how to tax their rental agreements – when filing their 2022 PIT return in 2023, …
So what exactly is the issuer’s signature on a bill of exchange? A signature is a graphic mark that identifies the issuer of a bill of …
Although the minimum tax regulations have been in force for almost two years, the Ministry of Finance has exempted legal entities from the obligation to pay …
1. The existence of a relationship of subordination between companies The regulation concerning binding instructions applies only to companies that are in a relationship of dependence …
What the case concerned The judgment was delivered in connection with a complaint lodged by the taxpayer against an individual tax ruling issued by the Director …
What is the limitation period? What is the limitation period? The limitation period is a legal concept whereby, after a specified period of time has elapsed, …
Removal from the VAT register Section 96 of the VAT Act provides for several circumstances in which a taxpayer may be removed from the VAT register. …
Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has …
Recently, the issue of taxation on foreign inheritances and gifts has been the subject of, for example, a parliamentary question (dated 16 December 2021, No. 29417), …
This amendment, resulting from the transposition of the aforementioned directives into national law, addresses a number of practical issues relating to company reorganisation, covering a broader …
Our new office is located in the heart of the city, making us even more accessible to our clients. The space has been designed to be …
Securing a grid connection – in addition to holding legal title to the property and completing the necessary administrative procedures (including, amongst other things, an environmental …
Current regulations on fees in employment cases Under the previous provisions of the 2005 Act on Court Costs in Civil Cases, fees in employment cases were …
Firstly, it should be emphasised that one of the key criteria for recognising a particular expense as a tax-deductible cost is its connection to the business …
INTERIM PAYMENTS TOWARDS AN EXPECTED DIVIDEND – REQUIREMENTS AND AMOUNT OF PAYMENTS In addition to the above requirements, pursuant to Article 195(1) of the Commercial Companies …
In accordance with Article 1(2) of the Act, a foreign national is: a natural person who does not hold Polish citizenship; a legal person having its …
Article 429 of the Civil Code governs the issue of tortious liability of a party who is not the direct perpetrator of the damage but has …
The application raised two questions: the first concerned whether, if a resolution to wind up the company and commence liquidation is passed in the 2023 calendar …
The facts and course of the case were rather complex, but they do not require detailed discussion for the purposes of this article. It suffices to …
Subject matter of copyright A work is understood to mean any manifestation of creative activity of an individual nature, fixed in any form, irrespective of its …
From 1 July 2023, changes will come into force, including amendments regarding the service of court documents on sole traders. This is due to the amendment …
We’re changing for you! We’re constantly striving not only to ensure the quality of our services, but also to make our working environment more comfortable. That …
The body responsible for convening a shareholders’ meeting The management board convenes the ordinary general meeting of shareholders in a limited liability company (both ordinary and …
Article 65 of the Civil Code sets out the fundamental principles governing the interpretation of declarations of intent. In accordance with the aforementioned provision: A declaration …
A family foundation is intended to be exempt from taxation to the extent that it carries out the activities described in Article 5 of the Family …
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