Complications of changing the legal form of limited partnerships

On 1 January 2021, an amendment to the tax law came into force, pursuant to which limited partnerships and certain general partnerships become new CIT taxpayers.  Read more »

Requirements for justifying a cassation appeal

On February 24, 2021, the Supreme Administrative Court in the case no. I OSK 2880/20 dismissed the cassation appeal, pointing out that it was not subject to consideration, because the charges contained therein are ineffective. Read more »

Favourable judicature for entrepreneurs regarding demurrage

A year ago, on March 8, the Act of March 2, 2020 on special solutions related to the prevention and combating of COVID-19, other infectious diseases and the crisis situations caused by them entered into force.  Read more »

Epidemiological Restrictions versus Entrepreneurs in Courts

The prolonged time of the state of epidemic, including the restrictions regarding business activity constitute an incentive, and sometimes the only solution for entrepreneurs who more and more often decide to pursue their claims in court. The legal bases of the introduced restrictions undoubtedly facilitate that. Read more »

Will the simplified restructuring procedure stay with us for a long time?

The simplified restructuring procedure, although similar to the existing regulations on the procedure for approval of the arrangement, as being faster and more informal, quickly gained popularity among entrepreneurs. Read more »

Will there be a revolution in the delivery system in civil proceeding?

In the second half of this year, the provisions of the Act on electronic delivery, adopted in November, regulating the rules of delivering correspondence with public entities with the use of the registered public delivery service, will come into force.  Read more »

The European Parliament has approved the Recovery and Resilience Facility (RRF)

The Recovery and Resilience Facility (RRF) is the most important element of the Next Generation EU program, which has been already hailed as the new Marshall Plan for Europe, designed to bring undermined by coronavirus pandemic economies of the EU member states to rebuilt as fast as possible. Budget of RRF amounts to over 670 billion euro. Read more »

Courts revoke penalties imposed by sanitary inspection authorities

The Provincial Administrative Court in Warsaw repealed the decision of the Sanitary- Epidemiological Station imposing a fine of PLN 5,000 for failure to comply with the obligation to cover the mouth and nose. Read more »
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