20 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
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. …
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 …
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 …
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 …
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 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 …
General principles Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for …
Who is affected by the tax strategy? The disclosure obligation regarding tax strategy applies to taxpayers whose revenue in the tax year exceeded €50 million. The …
The issue of unfair commercial practices is governed by the Act of 23 August 2007 on combating unfair commercial practices. Unfair practices are defined as being …
Expropriation and the Constitution of the Republic of Poland of 2 April 1997 The issue of expropriation is also reflected in the Constitution. In Article 21 …
In light of this issue, one limited liability company submitted a request for an individual interpretation to the President of the National Health Fund. It sought …
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 …
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