The Whistleblower Protection Act will soon enter into force – on 25 September 2024. The Act implements the Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of Union law (OJ EU L 305, 26.11.2019, p. 17, as amended) into Polish law […]
On 1 December 2021, an amendment to the Act on National Debtor Register and Certain Other Acts (“Amendment”) came into force. One of the most significant changes ushered in under the Amendment is the complete revamping of the—so far highly niche— arrangement approval proceedings. The arrangement approval proceedings are an offshoot of the simplified restructuring […]
The issue of transfer of personal data from the EU countries to the United States has raised many questions for years, while its legal framework has rapidly evolved. Said personal data transfer is governed under Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural […]
The deadline for implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (“Directive”) by Member States expired on 17 December 2021. However, the Polish Parliament has not managed to meet it, and hence the implementing regulations […]
The deadline for implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (“Directive”) by Member States expired on 17 December 2021. However, the Polish Parliament has not yet managed to enact the implementing regulations, which are […]
The Public Procurement Law of 11 September 2019, which came into force on 1 January 2021 (“Law”), ushered in many changes in the public procurement regime. One of the underlying assumptions of the legislators when designing these changes was to significantly improve the efficiency of public procurement. The principle is expressly stated in Article 17.1(2) […]
On 1 January 2021, the Public Procurement Law of 11 September 2019, a completely new set of regulations replacing the previous law of 29 January 2004, came into force. It contains a number of significant changes that have transformed the nature of public procurement and are worth addressing. The most important change in the new […]
Remote working is a development that has become very common in the last two years. The pandemic forced the legislators to enact extraordinary measures to prevent the spread of the virus, also with regard to employment and its forms. There was a need for a set of regulations that would allow the employer to make […]
On 17 November 2021, the Polish Parliament adopted an amendment to the Act on Foreigners (Journal of Laws 2020.35) and to certain other acts. One of these acts is the amended Act on Promotion of Employment and on Labor Market Institutions (Journal of Laws 2021.1100), hereinafter referred to as the Amendment. It puts in place […]
The Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund (consolidated text: Journal of Laws 2021, item 1,177), popularly referred to as the New Developer Act (henceforth NDA), is coming into effect on 1 July 2022. This means, in practice, […]
Just over a year ago, on 19 September 2020, a wide ranging amendment to the Polish construction law aimed at expediting construction projects came into effect.. The legislation – The Act of 13 February 2020 amending the Construction Law and some other acts (henceforth Amendment) – encompassed nearly 60 provisions which were aimed at e […]
The Ministry of Development, Labour and Technology unveiled for consultation in August a draft bill amending the Construction Law of 7 July 1994 and the Act of 27 March 2003 on Spatial Planning and Land Use. Its objective is to simplify the construction of small single-family houses and recreational houses. The reform is part of […]
The Act of May 28, 2021 on amending the act – the Code of Civil Procedure and certain other acts (Journal of Laws of 2021, item 1090), in addition to controversial changes regarding the existing rules for handling cases in civil, criminal and administrative court proceedings and the rules for delivery of letters to professional […]
On 8 June President Andrzej Duda signed into law the so-called New Developer Act, whose official name is the Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund. One of its key provisions is to establish a fund called the […]
An outline planning decision (the “WZ decision”) is a key element of any construction project carried out in an area which is not covered by a local spatial development plan. The decision contains information determining whether it is possible to execute an investment with specific parameters on a particular plot, being the subject of the application. […]
An outline planning decision (the “WZ decision”) is a key element of any construction project carried out in an area which is not covered by a local spatial development plan. The decision contains information determining whether it is possible to execute an investment with specific parameters on a particular plot, being the subject of the […]
The wide-ranging reform of Poland’s construction laws that came into effect in September of last year (Act of 13 February 2020 amending the Construction Law and some other acts, Journal of Laws 2020, item 471) introduced, among other things, significant changes concerning material deviations from approved building plans. Under the amended text of Article 36a, […]
A number of changes to the Act of 7 July 1994 – Construction Law (consolidated text: Journal of Laws 2020, item 1333 as amended) (henceforth “Construction Law”) are coming into effect from 1 July 2021 that will make the process of applying for a building permit easier and quicker. Several onerous requirements will be eliminated, […]
More stringent rules As of 1 January 2021, all construction projects undertaken in Poland have to comply with new energy performance standards for buildings, known as “Standard WT 2021”. Standard WT 2021 toughens up the requirements in this respect. The new rules are laid down in §328 and §329 of the “Regulation of the Infrastructure […]
Following the latest amendment to the Construction Law, which came into effect on 19 September 2020, the maximum time in which authorities may declare a building permit or occupancy permit null and void has been reduced to 5 years. Under Article 37b (1) of the amended Construction Law, “A decision to grant a building permit […]
In relation to the finalisation of the notification procedure for the European Commission, the process of accepting applications for subventions under the governmental scheme – Financial Shield of the Polski Fundusz Rozwoju S.A. (Polish Development Fund – PFR), has already been launched for Large entrepreneurs. The Financial Shield is another form of financial support addressed […]
On 24 June, 2020 the Law on subsidies to interest rates on bank loans granted to entrepreneurs affected by COVID-19 and on simplified procedure for approval of the arrangement in connection with COVID-19, i.e. the so- called Anti-Crisis Shield 4.0, came into force. Below, we briefly summarize some of the changes introduced by the Law […]
This week, the Polish Government has announced the entry into the next, and according to earlier announcements, the last stage of defrosting the domestic economy, and thus the abolition of existing restrictions on business activities introduced in connection with the COVID-19 epidemic. The sixth in a row Regulation of the Council of Ministers on the […]
As part of the government’s further steps to reduce the restrictions associated with combating the COVID-19 pandemic, customers have returned to shopping centres over 2 weeks ago. Periodical opinion polls indicate a gradual improvement in moods and decreasing fears of coronavirus infection among Poles, resulting in, among others, at least partial withdrawal from remote work […]
The coronavirus pandemic has demonstrated the effectiveness of remote working. It showed that this way of performing work can be accepted in many industries. There are even opinions that due to the fact that the pandemic has revealed the efficiency of remote working, there will be no return to work which we knew before the […]
Due to the SARS-CoV-2 pandemic, the activities of many enterprises remain closed or significantly limited. Although the government partially opens certain areas of the economy, the economic activity remains reduced. In the light of the government’s decision to open shopping malls from May 4, 2020, many retail chains and smaller stores are deciding to close […]
Applications for financial assistance are now being accepted under the Polish government sponsored “Financial Shield” of the Polski Fundusz Rozwoju S.A. (“PFR”). The Financial Shield program is available for micro, small and medium-sized businesses. It represents an additional form of financial support for businesses in Poland to offset the negative economic effects of the COVID-19 […]
On May 4 significant easing of restrictions implemented in Poland to combat COVID-19 took effect. The most important changes introduced at this stage – at least from the perspective of property market participants – are reopening of hotels and reopening of shopping malls. Focus of this alert is on the latter objects. Starting from May […]
Below we present tax facilities provided for in the so-called Anti-Crisis Shield , which came into force on March 31, 2020. In the government’s opinion these are to provide tax support for entrepreneurs who own commercial facilities. A. TAX FACILITIES IN THE INCOME TAX ACTS Taxpayers are given the possibility to postpone the date of […]
On April 17, 2020, the Polish Parliament amended certain provisions on providing aid to businesses in Poland as contained in the Act on Special Solutions Related to the Prevention, Counteraction and Eradication of COVID-19, referred to as the Anti-Crisis Shield 2.0. These provisions reduce some of the requirements originally provided for obtaining financial aid, and […]
1. Background and reasons for the introduction of new regulations. Due to the state of epidemics declared in Poland, and previously the state of epidemic danger, trade operations of the majority of tenants operating in shopping centres having sales area exceeding 2,000 square metres, as well as many tenants of spaces located outside such facilities, […]
The Act dated march 31, 2020, amending the act on special solutions related to the prevention, counteraction and eradication of the COVID-19 […], also known as the anti-crisis shield, introduces a number of new solutions to mitigate the deepening crisis caused by the epidemic. A number of adopted solutions have been widely criticized, as being […]
The Act amending the act on special solutions related to the prevention, counteraction and eradication of COVID-19 […], i.e so called anti-crisis shield, adopted by the Parliament on March 31, 2020, introduces a number of solutions for the period of deepening crisis caused by the epidemic. Below we present the main tools of the economic […]
Below we present essential tax support instruments provided in the so called Anti-Crisis Shield Act, which are intended by the Polish government to provide support to entrepreneurs in the field of tax issues. In the face of the current situation, these proposals are perceived by many entrepreneurs as insufficient and do not meet many expectations […]
Overtime work is regulated in Articles 151 to 1516 of the Labour Code. A precise definition of overtime is provided in Article 151(1): overtime work means work performed beyond the working time standards applicable to an employee as well as work performed beyond the extended daily working time schedule resulting from the working time system […]
In the period from 2016 to 2019, the transfer pricing regulations were changed on three separate occasions, including with respect to the limits of transactions subject to documentary obligations. Article 9a of the Corporate Income Tax Act (“CIT Act) in its wording binding until 31 December 2016, stated that the documentary obligation applied to transactions […]
The obligation to introduce the Mandatory Disclosure Rules (MDR) results from Council Directive (EU) 2018/822 of 25 May 2018 (“Directive”). The Act introducing the obligation to report tax schemes (“Act”) has been in force since 1 January 2019 and, as such, has applied to tax schemes for which one of the events giving rise to […]
As of 4 May 2019, the so called implementing act comes into force, amending the provisions of more than 170 laws due to GDPR regulations. The Act introduces necessary regulations with almost a year delay, but this extra time allowed taking into consideration issues that have arisen at the application of the GDPR regulations in […]
The provisions amending the Act on Fair Trading, which introduced a number of significant changes with regards to the issue of protecting trade secrets, came into force on 4 September 2018. The amendment also changed the existing legal regulations regarding the employer’s protection against infringement of trade secrets by employees. The amendment implements Directive (EU) […]
The first European Union regulation that imposes specific duties on indirect infringers of intellectual property rights is Article 8(3) of Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on copyright and related rights in the information society. This provision stipulates that Member States must ensure that rightholders can apply […]
Taking under consideration discrepancies in the interpretation and application of tax law provisions, taxpayers may seek official rulings regarding the interpretation of these provisions. There are two types of tax rulings: general and individual. A general ruling is a letter from the Minister of Finance containing an interpretation of tax law provisions in the context […]
Last year Polish authorities have initiated the process of digitalization of financial statements submission proceedings. New formal requirements in this regard concerning both (1) preparation of the financial statements for 2018, and (2) signing of the financial statements drafted after October 1, 2018 (and other related documents) with a certified electronic signature or ePUAP trusted […]
New regulations regarding capital companies, being part of the so-called small and medium-sized enterprises package (SME package), have been in force since 1 March 2019. The SME package introduced changes in tax law, labour law and the commercial companies code that are to provide simplifications for entrepreneurs – as results from the title of the […]
The use of technology in broadly defined employee activity control is nothing new. However, the legislation regulating the issues of employee monitoring has been in effect for a relatively short period, i.e. since 25 May 2018. Subsequent changes to these regulations were introduced by the Act of 21 February 2019 on amending certain acts in […]
Since 2019, new regulations regarding both the method and the period of storing employee documentation have been in force. At the outset, it should be mentioned that the employee documentation should be construed as: 1) employee personal files, consisting of four parts: A – statements or documents regarding personal data collected in connection with job […]
Termination of a contract of employment by the employer without notice is regulated under Articles 52 and 53 of the Labour Code. The grounds for termination set forth under Article 52 are relied on more often – this is what is commonly referred to as disciplinary dismissal. While the term is colloquial and the Labour […]
The desire to remove one of the shareholders from a limited liability company may be for a variety of reasons. The Polish Commercial Companies Code offers two principal solutions to that issue. The first way is to have the shareholder excluded by a court on the grounds of material reasons. The exclusion request needs to […]
Telework means work performed regularly off-site the work establishment using tools of electronic communication. The meaning is therefore the same as what is commonly referred to as remote work. However, the special nature of telework makes it a suitable arrangement for only some types of work. The employee and the employer can make their decision […]
While the Polish labour law is in principle quite restrictive, the Labour Code provides on as many as three occasions for the possibility of suspending certain regulations. These are of course limited and conditional upon meeting a number of requirements. The first regulation that addresses the issue is Article 91 of the Labour Code. It […]
On 3 April 2018, the Act on the Supreme Court of 8 December 2017 went into effect, incorporating into the Polish legal system an additional way to challenge non-appealable court rulings by lodging an extraordinary appeal with the Supreme Court. In principle, the extraordinary appeal may be filed against any non-appealable rulings of a common […]
While the Polish labour law provides no special regulations regarding termination of employment relationship with such employees as management board members, in practice there are ways that, given the special nature of such employment, are safer and less likely to result in the employee lodging an appeal with a labour court. One of the prerequisites […]
On 12 February 2018, an amendment to the Act on Foreigners took effect that among others makes changes to the temporary residence permits for foreign nationals on account their intra-corporate transfer. The amendment implements into Polish law provisions of the Directive of the European Parliament and of the Council of 15 May 2014 on the […]
The majority of the provisions of the Act on Anti- Money Laundering and Anti-Terrorist Financing of 1 March 2018 (hereinafter as “Act”) will take effect on 13 July 2018. The purpose of the Act is to realign Polish legislation with EU directives and supersede the previously effective act of 16 November 2000. The Act aims […]
On 1 January 2018, an amendment to the Act on Personal Income Tax of 26 July 1991 (hereinafter as “PIT Act”) modifying the regime of tax deductible expenses of authors came into force. While the new provisions increase the limit of tax deductible expenses of authors, they at the same time curtail the list of […]
On 15 March 2018, the first amendments introduced under the Act Amending the Act on National Court Register and Certain Other Acts of 26 January 2018 entered into force. The subsequent amendments will take effect in stages until March 2020. The amendments, among others, institute the obligation for entrepreneurs to file applications with the National […]
The Regulation lays down the principles for transfer of personal data that is undergoing processing or is intended for processing after transfer to a third country or to an international organisation. The general principle for the transfers is that any transfer may take place only if the conditions for personal data transfer set forth under […]
With the effectiveness of the Regulation, the Inspector General for Protection of Personal Data (“GIODO”) is given the power to impose administrative fines in an amount commensurate with the severity of a specific infringement. The fines imposed in each individual case must be effective, proportionate and dissuasive. Administrative fines are imposed depending on the circumstances […]
Another novelty ushered in by the Regulation is the controller’s obligation to carry out an impact assessment. Imposition of the assessment, as made one of the principal obligations of the controller in the circumstances identified under the Regulation, seeks to improve the awareness of risks attendant upon the processing of personal data. As it happens, […]
The Regulation introduces, among others, the right to erasure of personal data, also known as the “right to be forgotten”. In theory, this means that the data subject has the right to request the controller to erase his or her personal data without undue delay, and the controller has the obligation to erase all the […]
Both under the law as it stands now and under the Regulation, consent to the processing of personal data given by the data subject is one of the conditions that must be met to make processing of personal data lawful. However, the Regulation introduces significant changes in obtaining consent to personal data processing. The changes […]
In Poland the direct application of the Regulation will take effect as of 25 May 2018. Given the necessary alignment of the national law with the Regulation, Polish legislators are working on a bill for Provisions Introducing the Act on Personal Data Protection (“Bill”), which proposes numerous amendments to many legislative acts, including the Labour […]
The new provisions of the Regulation will replace both the directive governing the protection of individuals with regard to the processing of personal data and the free movement of such data and the currently effective Polish Act on Personal Data Protection. The Regulation’s entry into force causes a number of changes that will mainly affect […]
On 17 May 2016, Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC came into force. It is set to become directly applicable as […]
The sole shareholder of a limited liability company may be, in principle, an employee of the same company, also in a managerial position, provided that his/her stake in the share capital is less than 100 per cent. Nevertheless, as numerous judicial decisions of the Supreme Court make it clear, this is not possible where the […]
On 25 May 2018, Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (the so-called General Data Protection Regulation) will come into force within the European Union. In contrast to the […]
Running a business carries a high level of risk. In the case of companies limited by shares, wrong decisions can result in adverse financial consequences not only for the company as such, but also for individuals with responsibility for the management of the company’s affairs. For this reason, it is advisable to consider the option […]
The Ministry of Finance has prepared a draft bill on Real Estate Investment Trusts, which is currently being evaluated by government departments. The Ministry expects that the implementation of this legislation will make real estate investment more popular by creating an attractive environment for investors, while spurring the growth of the Polish capital market. The […]
The risk of running a business is borne, in principle, by the employer. However, this does not preclude the employer from seeking compensation from an employee where the latter’s culpable and unlawful conduct results in damage. An employee who, as a result of the non- performance or improper performance of his or her duties, has […]
Most of the amendments to the Public Procurement Law Act of 29 January 2004 (the “PPL”), as provided for in the Act amending the Public Procurement Law Act and certain other acts, dated 22 June 2016 (the “Amendment”), came into force on 28 July 2016. One of its most interesting elements of this Amendment, which […]
On 10 January 2017, the Act of 23 September 2016 on the Out-of-Court Settlement of Consumer Disputes, which introduces in the Polish legal order measures allowing for an amicable resolution of consumer disputes arising between nationals of European Union Member States and entrepreneurs established in the territory of Poland, will come into force. This out-of-court […]
The rules regarding the functioning of corporate authorities of companies limited by shares (spółki kapitałowe) are laid down in the Code of Commercial Companies (“CCC”). Management boards and supervisory boards of such companies make decisions with regard to their company’s operation by way of resolutions. For the sake of the proper functioning of these bodies […]
Entrepreneurs carry out on a daily basis numerous commercial transactions and payments related to their business activities. Some are made in cash; however, due to legal constraints, the great majority of them must be effected through bank accounts. According to the current wording of Article 22 of the Freedom of Economic Activity Act of 2 […]
The Act dated 10 June 2016 on the Posting of Workers in the Framework of the Provisions of Services (the “Act”) came into force on 18 June 2016. The Act lays down, among others, rules on posting workers within Poland as part of the provision of services, for verifying the compliance with the provisions on […]
1 January 2023 saw the coming into force of most provisions of the wide-ranging and much-discussed amendment to the Construction Law prepared by the Ministry of Development and Technology and passed by the Sejm in 2022. Key changes include allowing single-family houses of any size, and a longer list of other projects, to be built […]
The periods of time during which documents must be retained vary according to the document type. For some documents, there is no statutory obligation to retain them (nevertheless, it may be advisable to archive such documents until the expiry of the relevant time limits for claims, for example). However, as regards other documents, especially company […]
The Ministry of Justice has released information on the launch of work on legislation amending the National Court Register Act and certain other acts. The proposed guidelines would radically change the rules of functioning of the National Court Register (KRS). The Ministry of Justice commenced work on this amendment in view of the need to […]
Recently, the Supreme Court issued an important ruling addressing the discrepancies that had appeared in court decisions regarding the conditions of investors’ joint and several liability for the payment of fees owed to subcontractors from contractors for completed works. In its resolution dated 17 February 2016, case no. III CZP 108/15, the Supreme Court found […]
The amendment that came into effect on 22 February 2016 has significantly altered the rules for employing workers on the basis of definite term contracts. Currently, an employer may conclude only three definite term contracts with one employee, and the combined duration of these contracts must not exceed 33 months. Any time elapsed between consecutive […]
Under the amended Competition and Consumers Protection Act (dated 16 February 2007; Journal of Laws no. 50, item 331, as amended, hereinafter the “Act”), in force since 18 January 2015, executives, which are defined as persons in charge of a company, in particular those serving in a managerial capacity or members of governing bodies of […]
In the age of digitalisation, it seems quite natural for businesses to benefit from having their own individual website. A business operator’s website not only provides cheap advertising for their activities, but also serves as a source of information, is a platform for communication with existing and potential customers, and showcases the company. It is […]
In order to reduce the tax base, corporations may make donations to specific entities. However, achieving an effective reduction in the tax base depends on the conditions laid down in the said legislative act being met. In accordance with Article 18.1.1 of the Corporate Income Tax Act of 15 February 1992, the tax base is […]
The catalogue of legal actions forms defined in the Civil Code will be expanded starting from September 2016. Under the new provisions of the Civil Code, in order to meet the criteria of the new document form of legal action, it is sufficient to make a declaration of will in the form of a document […]
The issue of indefinite term appointments for management board members of limited liability companies has for years presented interpretative challenges to judges and legal scholars alike. Also the Supreme Court has failed until now to develop a uniform and clear ruling practice in this respect. That is why the judgment of the Supreme Court issued […]
Parties to an employment relationship may, pursuant to Articles 1011 – 1014 of the Labour Code Act of 26 June 1974 (Journal of Laws 2014.1502, as amended; hereinafter: “Labour Code”), enter into a non-competition agreement. A clause to that effect may be incorporated in the employment contract or constitute a separate instrument. The parties may […]
The act dated 20 February 2015 amending the Construction Law Act and Some Other Acts came into force on 28 June 2015. A number of important changes to the construction process was introduced. It must be pointed out first of all that the said amendment modifies the list of property development projects that may be […]
Pursuant to Art. 293 of the Code of Commercial Companies Act of 15 September 2000 (Journal of Laws of 2013, item 1030, as amended, hereinafter: the “CCC”), members of the management board of a limited liability company are liable to the company for any damage caused by acts or omissions in breach of the law […]
On 5 August 2015, Parliament adopted legislation amending the competition and consumer protection act and some other acts. The new legislation implements Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts and Directive 2009/22/EC of the European Parliament and of the Council of 23 April 2009 on injunctions for the protection […]
On 30 January 2015, the Supreme Court adopted a resolution that may significantly affect the rules of representation of many companies. This resolution deals with the issue of so-called joint irregular commercial proxy, that is a situation where the commercial proxy is authorised to represent the company solely together with a member of the company’s […]
“Advertising is the key to business success”. Probably all entrepreneurs realise that effective advertising is indispensable in the pursuit of almost any business activity. In the age of specialisation it is natural that some of the business operator’s functions, especially minor ones, are outsourced to third party businesses, either to save capital or to ensure […]
A major amendment concerning employment contracts as made to the provisions of the Labour Code is scheduled to come into effect on 22 February 2016. The key modification is to restrict the number of employment contract types to three (instead of four as it is now). Namely, the new wording of Art. 25 of the […]
Pursuant to the Personal Data Protection Act of 29 August 1997 (Journal of Laws 2014.1182, as amended; hereinafter: the “Act”), any entity that processes personal data (of employees, customers, etc.) is a personal data controller, and is responsible for processing such data in compliance with the Act and properly safeguarding and protecting it. The Act […]
It is one of the key principles expressed in the Public Procurement Law of 29 January 2004 (“PPL”) that the public procurement proceedings are conducted in the Polish language. The principle finds its embodiment in the strict requirement for all the documents drawn up by the contracting entity in the course of the proceedings being […]
The Act on Amending the Act on Protection of Competition and Consumers and the Civil Code of 10 June 2014 became effective on 18 January 2015. The amendment introduces significant changes to the Polish Competition Law, including with regard to the liability of managers of undertakings for breach of some of the restrictions imposed on […]
Thanks to Poland’s membership in the European Union, Polish undertakings have an opportunity to employ an interesting vehicle for protection of their trademarks, namely the Community Trade Mark (“CTM”). The CTM offers certain features that are of significance for undertakings: they vest the registered owner of the trade mark with the exclusive right to use […]
Pursuant to Article 1091 of the Civil Code, a power of commercial representation (prokura) is a power of attorney granted by an undertaking that is subject to mandatory registration with the Register of Entrepreneurs, which comprises an authorisation to act in and out of court in matters associated with running of the undertaking. A commercial […]
The Act on Consumer Rights, which became effective on 25 December 20142, amended regulations on sales, mainly with regard to consumer sales. The amendments also covered the provisions of Section III Title XI of the Civil Code on guarantees. The title of the section was changed from Quality Warranty to Sales Warranty, which means that […]
The Act on Amending the Act on National Court Register and on Amending Certain Other Acts of 26 June 2014 became effective on 1 December 2014. The changes introduced under the amending act are far-reaching. The rationale behind the amendments is to significantly simplify and speed up the process of business registration with the National […]
Pursuant to Article 52 of the Criminal Code, a company may be financially liable for an offence committed by a private individual who acted in the company’s name or interest if the offence in question benefited that company. However, for the company to become financially liable, a number of preconditions, both financial and formal, must […]
On 26 June 2014, the Sejm passed the Act on Amending Act on Corporate Income Tax, Act on Personal Income Tax, and Certain Other Acts. The underlying assumption for the amendment is to counteract the harmful competition of some countries, primarily those referred to as tax havens, and counter deferment or avoidance of tax achieved […]
The Act on Amending Public Procurement Law and Certain Other Acts of 14 March 2014 became effective on 16 April 2014 (Journal of Laws of 2014, item 423). The changes effected under the amendment are revolutionary, both for contracting entities and contractors. The key novelty is the increased Public Procurement Law (“PPL”) applicability threshold for […]
