Relying on third-party capacity to make the shortlist
Based on a recent judgment of the Court of Justice of the European Union, the provisions of the Polish Public Procurement Law permitting reliance on third-party capacity to demonstrate fulfilment of selection criteria are consistent with EU law.
Reprivatisation without myths
The issue of reprivatisation is currently being presented through the prism of numerous controversial aspects of restitution processes. This distorts the picture of reprivatisation, which in any event is a limited phenomenon in Poland.
How to escape the financial problems of the RES market: Attempted diagnosis, part 1
We decided to examine the fate of the support system for renewable energy sources in Poland in recent years and the impact now felt by market participants. Understanding what has actually happened can enable all parties to find the best exit from the current difficult situation.
Closer and closer to a new Act on Concessions for Construction Works and Services
Work on Poland’s new Act on Concessions for Constructions Works and Services is near the end. The act is supposed to enter into force before the end of this year.
New, lower corporate income tax—but not for everyone
A new tax rate for income of legal persons will enter into force on 1 January 2017. It will not apply to all taxpayers, however, but will depend on the amount of income. The same amending act introduces several other significant changes, particularly affecting the practice of corporate reorganisations (e.g. exchange of shares or in-kind contributions).
Will trade secrets be less protected next year?
The amendment to environmental impact assessment regulations entering into force at the beginning of 2017 will also change regulations governing access to environmental information constituting trade secrets.
Tax law and state aid
The basic tool for determining whether there is a grant of state aid is Art. 107 of the Treaty on the Functioning of the European Union. One of the ways a member state may be found to violate state aid rules is through its tax laws.
Is Polish law ready for FinTech?
Financial technologies need specific legal solutions and an open approach to the law.
A new army in the battle against VAT fraud
Tightening up the tax system is one of the priorities of the current Polish government. Inter-ministerial consultations are now underway concerning a draft amendment that would expand the catalogue of offences in the Criminal Code and vest the public authorities, including the newly created National Treasury Administration, with broad enforcement powers. All of this is designed to combat VAT fraud.
The group company benefitting from the results of an employee’s work—not the corporate group as a whole—is the employer
To charge an employer with paying social insurance contributions on the income of its employees earned under non-employment contracts with a third party, it is not enough to determine that the effects of the work benefit the employer’s overall corporate group.
Can capturing Pokémons put you on the wrong side of the law?
Players hunting for virtual creatures could end up facing real-life civil or even criminal liability.
In promoting foods, only the consumer’s interests count
The same requirements for nutrition claims and health claims prevail in communications targeted to specialists as in messages aimed at consumers. Consumer protection is the overriding priority.
