Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Troublesome entertainment expenses By way of introduction, in accordance with the provisions of the Corporate Income Tax Act and the Personal Income Tax Act, entertainment expenses, …
This therefore refers to a person in a household where: the main source of heating is a solid-fuel boiler, fireplace, potbelly stove, air heater, kitchen stove, …
Annual energy consumption limits at the 2022 rate for households The electricity consumption limit for households in 2023, under which rates equal to those in the …
Let’s clarify: a newsletter constitutes the sending of commercial communications, and sending commercial communications by email involves the processing of website users’ personal data, most commonly …
The lack of clarity in this regard stems mainly from a fairly common mistake, namely the conflation of the concepts of a set-off declaration and a …
The most significant benefit of a commercial company suspending its business activities is that the company is exempt from the obligation to pay income tax advances. …
So who is entitled to a statutory share? It could be said that it is the immediate family – the descendants (children, grandchildren), the spouse and …
What the case concerned The subject of the ruling by the Court of Justice of the European Union (hereinafter: ‘CJEU’) was a response to a request …
For the purposes of this Act, specific instances of insolvency have been described in detail. It may therefore turn out that a company in liquidation does …
When seeking an answer to this question, we instinctively turn to Article 363 of the Civil Code, which deals with the methods of redressing damage. And …
New powers In accordance with the amended wording of Article 48 of the Act of 16 November 2016 on the National Tax Administration, a bank shall …
Remote working as defined in the Labour Code The draft bill amending the Labour Code provides a definition of remote working, according to which work may …
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