Company car in companies with Estonian CIT subject to lump sum taxation on company income
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 …
141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
Establishment of standing and ad hoc committees of the Supervisory Board – Article 2191 of the Commercial Companies Code As part of the amendments being introduced …
On 13 October 2022, the amended provisions of the Commercial Companies Code will come into force. The amendment to the Commercial Companies Code, passed in February …
The Commercial Companies Code provides for certain exceptions to the above rules on representation. These are situations in which the company enters into a contract with …
Generally speaking, the business judgement rule originates from the US legal system. Its introduction into Polish commercial law will finally dispel doubts regarding how the liability …
The concept of a group of companies is well-established and widely recognised in the market. A group of companies has neither legal personality nor legal capacity; …
In order to fulfil the above obligations, the company must first have financial statements prepared by its accounting department, which must be signed by both the …
As stated in the Explanatory Memorandum to the draft Act amending the Commercial Companies Code and certain other Acts, Sejm document No. 3236 of the 8th …
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 …
An analysis of where this boundary lies has been the subject of hundreds of court rulings based on various sets of facts. In light of the …
A simple joint-stock company can be incorporated via the S-24 system, which is not possible in the case of a joint-stock company or a limited partnership …
Pursuant to Article 12(1) of the aforementioned Act, the amending provisions which provide for the subjection of limited partnerships to CIT apply from 1 January 2021, …
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