Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Which companies may take part in a merger by acquisition? In accordance with the basic principle governing mergers, limited companies may merge with one another and …
When can an appeal be lodged with the Court of Competition and Consumer Protection against a decision of the President of the Energy Regulatory Office? Pursuant …
Fuel distribution – basic legal information The primary piece of legislation governing the distribution of liquid fuels is the Act of 10 April 1997 – the …
Grounds for the ex officio discontinuation of enforcement proceedings The legislator has provided, under the Code of Civil Procedure, for the possibility of discontinuing enforcement proceedings …
What is exit tax and who does it apply to? The regulations on exit tax came into force in the Polish legal system on 1 January …
What are individual tax rulings? Tax law does not contain a legal definition of individual tax interpretations. Therefore, to define this institution of tax law, one …
The significance of an electricity trading licence An electricity trading licence is a special authorisation issued by the President of the Energy Regulatory Office in the …
Winding up of a company In connection with the liquidation of a commercial company, the representation of the company is entrusted to the liquidators. During the …
How is surplus electricity generated by photovoltaic systems? Photovoltaic panels capture solar energy and convert it into electricity. Such a PV system also enables the generation …
What was the case about? The TUSE ruling concerned a Polish joint-stock company which received an asset contribution comprising, amongst other things, real estate. The consideration …
Connection terms and conditions – what should they include? In accordance with Section 4 of the Regulation, the connection conditions specify in particular: the connection point; …
What constitutes a prohibited act under the Fiscal Penal Code? Firstly, one must consider the very concept of a prohibited act and the characteristics that determine …
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