53 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The legal nature and functions of a contractual penalty A contractual penalty may be stipulated solely in the event of non-performance or improper performance of a …
What is an earn-out and when is it worth considering? An earn-out is a pricing mechanism in M&A transactions whereby part of the seller’s consideration is …
In this article, we discuss the key risks associated with transfer pricing within corporate groups and the practical tools available to effectively mitigate these risks. The …
In this post, we discuss the key aspects of transfer pricing regulations in the context of domestic transactions, with particular emphasis on the changes resulting from …
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 …
Under the Renewable Energy Sources Act, a renewable energy prosumer is an end user who generates electricity: exclusively from renewable energy sources for their own use, …
At the same time, making an in-kind contribution involves a number of legal requirements that vary depending on the form of the capital company – the procedure is different in a limited liability company.
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. …
The legal framework for community energy in Poland Polish law distinguishes between two operationally viable models of local energy generation and management: the energy cooperative and …
Exclusion of a shareholder from a simple joint-stock company – procedure and grounds The exclusion of a shareholder from a simple joint-stock company (P.S.A.) is a …
Tag-along and drag-along clauses in a shareholders’ agreement – protecting interests when selling shares Tag-along and drag-along clauses are mechanisms used in shareholders’ agreements and investment …
Securing claims in civil proceedings – types and conditions for obtaining Securing claims in civil proceedings is a form of interim legal protection, the primary purpose …
Most of the provisions will come into force 12 months after the date of publication of the aforementioned Act (with the exception of, amongst others, Articles …
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 …
What is a transmission easement? A transmission easement is a limited real right which was introduced into civil law in 2008 to regulate the legal status …
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 …
One of the most serious risks faced by foreign investors is disputes with the host state. Such conflicts may arise both from the state’s breach of …
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 …
A PPA is a long-term electricity supply agreement entered into directly between an electricity generator and the end consumer. In practice, this means moving away from …
One solution that helps to clarify these issues is a non-disclosure agreement (NDA). This document sets out the rules for handling information deemed confidential and outlines …
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 company’s business is the production of electricity from gas generated by the separation of wet natural gas, extracted as a by-product of oil production on …
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 …
What is an employment contract, and what is a B2B agreement? An employment contract is a form of employment governed by the Labour Code. The employee …
This naturally raises the question: is such an agreement legally binding in Poland? The answer is: yes, in many cases such agreements can be valid and …
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