30 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
What exactly is a tax loss in business? Let’s start with the basics. A tax loss arises when tax-deductible expenses in a given tax year exceed …
Electricity as a supply for VAT purposes A fundamental principle of the Polish VAT system is that all forms of energy are treated as goods (Article …
Importantly, the activation of reserve sales takes place automatically by law — the customer does not need to take any action, and the continuity of supply …
In this article, we discuss the key issues from an income tax perspective (CIT/PIT), highlighting practical ways to accelerate the deduction of renewable energy investment costs. …
What are provisions in accounting terms? Provisions in accounting terms are liabilities of uncertain timing or amount, created in connection with anticipated costs or losses. They …
Allegations against the company’s former management and their basis The new board of directors of a joint-stock company reported serious irregularities related to the activities of …
Stages of conduct – a process strategy aimed at protecting customers Bills of exchange disputes, conducted under the order procedure, are characterized by a high degree …
The essence of a joint venture lies in the pooling of business partners’ resources – capital, know-how, personnel, technology and market contacts – whilst sharing both …
Electronic service in civil proceedings – principles, effective date and procedural risks E-service is not email correspondence, but a formal service of registered electronic service, in …
Energy cooperatives and legal fiction in the Renewable Energy Sources Act The provisions of the RES Act (Article 38da(4)) introduce a specific legal fiction, according to …
For many business owners, an individual tax ruling is a kind of ‘insurance policy’. It allows them to confirm the specific tax consequences of the facts …
The answer to these needs is TransakcjeOZE.pl – a platform dedicated to professional transactions in the renewable energy market. Platform designed around the transaction process TransakcjeOZE.pl …
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