199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
In the October issue, you’ll find, among other things: new regulations supporting the development of offshore wind energy and renewable energy sources, information on the conclusion …
Electricity price rises and energy legislation A unilateral price change by an energy supplier is legally permissible only if certain conditions are met. Under the Energy …
The proposed amendment to the Commercial Companies Code, sometimes referred to as ‘dematerialisation 2.0’, addresses these challenges. The proposed changes are intended to complete the reform …
What is tax planning? Before we move on to discussing practical examples of tax planning activities, we should first explain what this term means – what …
Reporting obligations in limited liability companies: Limited liability companies, public limited companies and simple joint-stock companies maintain full accounts regardless of their revenue and are required …
In practice, proper preparation for the scenario of a partner’s death helps to avoid decision-making paralysis and conflicts between the partners and the heirs. Given the …
Below is a summary of the key proposed changes. What will change? Payments from one’s own company to a sole trader subject to a higher flat-rate …
Firstly, it should be noted that until now the accrual basis has been in force, under which revenue is recognised as soon as a receivable arises …
How to determine the flat-rate tax rate in the IT sector It is worth noting that classifying a given service can be problematic and may require …
In this article, we outline the key legal regulations governing the employment of staff in companies, highlight situations where permanent employment is mandatory or practically essential, …
How does quarterly VAT reporting work? A business that settles VAT quarterly submits JPK\_V7K files every month. However, for the first two months of the quarter, …
Who is a tax adviser? A tax adviser is a profession of public trust, the rules governing the practice of which are set out in the …
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