Can tax law be retroactive?
What does ‘retroactive effect’ mean? The essence of the rule against retroactive application is that, as a general rule, the law should apply to future events …
Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
What does ‘retroactive effect’ mean? The essence of the rule against retroactive application is that, as a general rule, the law should apply to future events …
Key Provisions of the New Act – Changes to the distance between turbines and buildings In 2016, the so-called 10H rule was introduced, which was only …
The Supreme Court derived its considerations directly from the nature of the declaration of set-off and the procedural charge of set-off, and from a purposive interpretation …
What is the problem? Thanks to the growing popularity of renewable energy sources, particularly photovoltaic installations, an increasing number of households and small businesses are opting …
The amount of the contractual penalty and damages Article 484(1) of the Civil Code provides that a contractual penalty is payable to the creditor for non-performance …
Refusals to issue connection conditions in figures According to data for 2023, energy companies reported as many as 7,448 refusals to issue conditions for connection to …
What is an electricity generation licence? Neither the provisions of the Entrepreneurs Act nor the Energy Law define the concept of a licence. We may therefore …
What is legal representation in general terms? Before turning to specific regulations such as the Code of Criminal Procedure or the Code of Civil Procedure, we …
Whether an electricity supply contract passes to the heir following the customer’s death can be analysed, first and foremost, in terms of the energy supplier’s ability …
Pursuant to the Act of 20 May 2021 amending the Energy Law Act and certain other acts (Journal of Laws of 2021, item 1093), the legislator …
These are the moments. It is with great pride and joy that we share the fantastic news with you! Today, during the awards ceremony of the …
Changes to the billing of prosumers: Key principles Pursuant to the currently applicable provisions, i.e. Article 4b(1) of the Act of 20 February 2015 on renewable …
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