141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
With regard to partnerships, the list includes, amongst others, a general partnership; the Act does not explicitly stipulate a requirement for two partners. However, bearing in …
From the Explanatory Memorandum to the Draft Family Foundation Act (Parliamentary Document No. 2798), we can infer that the concept of a family foundation is based …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
Who is the company’s activity report intended for? As a general rule, in accordance with Section 49 of the Accounting Act, the submission of reports on …
There are also differing views, which refer to the concept of the ‘rational legislator’ and the fact that this is a deliberate measure aimed at protecting …
Training expenses for B2B partners as tax-deductible costs – inconsistent interpretation by the National Tax Information Service This issue is not interpreted uniformly by the National …
And so, anyone who: achieved or exceeded 5%, 10%, 15%, 20%, 25%, 33%, 33 1/3%, 50%, 75% or 90% of the total number of votes in …
In accordance with Article 266 of the Commercial Companies Code: “§ 1. For valid reasons relating to a particular partner, the court may order that partner’s …
As provided for in Article 778(1) of the Code of Civil Procedure: “The court shall attach an enforcement clause to an enforcement order issued against a …
The provisions governing limited liability companies (sp. z o.o.), simplified joint-stock companies and joint-stock companies also provide for a procedure whereby resolutions may be adopted without …
The most significant benefit of a commercial company suspending its business activities is that the company is exempt from the obligation to pay income tax advances. …
The procedure for winding up a limited liability company is set out in Articles 270–290 of the Commercial Companies Code. Placing a limited liability company into …
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