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Sellers’ obligations in the field of packaging management

The restriction on free provision of plastic bags is not the only regulation of the so-called Packaging Act that affects sellers. Marta Banasiak is talking about obligations of this group of entrepreneurs in the field of waste management.

The article was published on 30 November 2018 on the Sozosfera.pl portal.

Link to the article: https://sozosfera.pl/srodowisko-i-gospodarka/obowiazki-sprzedawcow-w-zakresie-gospodarki-opakowaniami/

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Who is an environmental protection specialist?

Have you ever wondered what qualifications should a person responsible for environmental protection in a company have? We decided to take a look at this issue in the text for the Sozosfera portal. 

“We first need to debunk a generally prevailing myth, according to which the use of the environment involves the use of specialized installations or devices. Basically every entrepreneur is an entrepreneur using the environment, even in terms of saline emissions from means of transport it uses for its professional activity. The difference will in fact boil down to the extent of the environmental impact of the activity carried out by an entrepreneur and the number of duties incumbent on it, which means that the obligation referred to in the introduction will generally apply to the majority of entrepreneurs.” – says Marta Banasiak.

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Polish inheritance law forces companies to go abroad. Will the new Act change it?

The Act on Succession Management, long-awaited by entrepreneurs, came into force on the Black weekend, precisely on 25 November 25. Was it a bargain for entrepreneurs? According to the Supreme Audit Office (NIK), it will not meet all expectations and will not solve problems related to succession in a comprehensive way. However, until now no one in the EU has addressed the issue of succession of sole proprietorships as broadly as Poland. So what is the future of succession of family businesses in Poland? We invite you to read the commentary by Aldona Leszczyńska-Mikulskahttps://www.forbes.pl/biznes/nowa-ustawa-o-zarzadzie-sukcesyjnym-wchodzi-w-zycie-25-listopada-2018-roku/edjbkwy 

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De minimis aid in the Enfranchisement Act

Grzegorz Karwatowicz invites to his last training this year, which will be held on 18 December in Wrocław. During the training, he will present regulations on granting public aid and principles of de minimis aid in the context of the Act of 20 July 2018 on Conversion of the perpetual usufruct right of land developed for housing purposes into ownership right of this land.

More: http://kompetencja.com.pl/opisy-szkolen/przeksztalcenie-prawa-uzytkowania-wieczystego-gruntow-zabudowanych-na-cele-mieszkaniowe-w-prawo-wlasci-tych-gruntow/

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Environmental Inspectorate 24/7

A recent amendment to the regulations on the Environmental Protection Inspection has significantly increased the scope of inspection competence of inspectors, but also introduced significant changes in its organization. If you have anything to do with the environment, it is worth getting to know at least some of the introduced changes. The article for The City magazine was written by Marta Banasiak, lawyer, holder of Master’s degree in Environmental Protection.

Link to the article: http://www.thecity.com.pl/Rynek/Prawo/Inspekcja-Ochrony-Srodowiska-24-7 

The article was published on 22 November 2018 in The City magazine.

Resignation statement by a member of the management board of a capital company

The method of filing resignation by a member of the management board of a capital company raises many doubts. One may wonder whether the resignation statement should be addressed to the body appointing the management board or simply sent to the company's address. The Supreme Court tried to explain the above-mentioned doubts in resolution of 31 March 2016. The article by Marcin Borkowski, holder of Master's degree in Legal Sciences, legal counsel of GWW, in today's edition of Puls Biznesu.

Link to the publication: https://www.pb.pl/oswiadczenie-o-rezygnacji-czlonka-zarzadu-spolki-kapitalowej-946132 

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One economic zone – what does it mean for the investor

The Act on supporting new investments as well as secondary regulations issued thereto are aimed at enabling business start-ups on preferential terms, not only in the 14 existing Special Economic Zones, but throughout the whole country.

The legislator, by creating the Act on supporting new investments, gave entrepreneurs the choice of the mode of investment implementation, either according to the previously applicable principles in Special Economic Zones or in the mode provided for in the Act.

“The very idea of one large economic zone by assumption has a positive nature. However, we must keep in mind the fact that not every investor will be able to obtain tax exemptions, as there are a number of conditions that must be met. Let us however first point out to what an entrepreneur may gain.” – says Roksana Waltrowska.

Link to the publication: https://www.wprost.pl/firmy-i-rynki/10168260/pomoc-dla-firm-w-calej-polsce.html 

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Will the Special Act on Housing restrict trade and services?

The purpose of the regulations simplifying the investment implementation procedure is first of all to meet the housing needs, which is why the legislator has introduced additional restrictions on the service and commercial premises. An extensive commentary by Joanna Sebzda-Załuska  can be found on the Eurobuild portal.

“Developers, using the mode introduced on 22 August by the Special Act, bypass several time-consuming procedures and can obtain permits to start investments more quickly and easily. To justify adoption of this mode, the legislator introduced restrictions that are not applicable to investments carried out in the ordinary course of the Construction Law. According to the new regulations, residential premises cannot be converted into e.g. service premises and when constructing a commercial pavilion, it cannot be used before the construction of apartments has been completed." – says attorney Sebzda-Załuska.

The article was published in the Eurobuild Central & Eastern Europe magazine.

Link to the article: http://eurobuildcee.com/?page=komentarz&id=139#page_top

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Małgorzata Militz will be a speaker at the Congress 590

We invite you to the presentation by Małgorzata Militz, tax advisor and partner at GWW, during the Congress 590. Małgorzata Militz will take part in the Friday panel regarding the issue of revolutionary changes in the tax system in Poland.

Revolution, instead of reform, the way to heal the tax system in Poland – PROS and CONS on 16 November 2018 at 15:40 

More information about the panel and speakers: https://www.kongres590.pl/wybieram590/bloki/12/rewolucja-zamiast-reformy-droga-do-uzdrowienia-systemu-podatkowego-w-polsce-za-i-przeciw

The Congress 590 is one of the most important economic conferences in the year. It provides space for discussions about the development of the Polish economy and support for entrepreneurship. The participants of the Congress 590 are mainly entrepreneurs from the sector of Small and Medium Enterprises, analysts, economists, politicians, representatives of local governments and public institutions, people from the world of science and the media. The current, third edition of the Congress will be divided into 8 thematic blocks: economy and economics, investments, trade and export, energy and environmental policy, tax system, society, business and entrepreneurship, new technologies. The program consists of lectures, debates, panel discussions and workshops.

The Congress is organized under the Honorary Patronage of the President of the Republic of Poland, Andrzej Duda.

This year's speakers: https://www.kongres590.pl/prelegenci/prelegenci

About the Congress: https://www.kongres590.pl/ 

At the same time we would like to inform you that due to reasons beyond our control, we had to resign from the speech of Michał Tuszyński during the Congress 590.

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Enfranchisement of premises will give hard time to business

On 1 January 2019, the so-called Enfranchisement Act will come into force, transforming the right of perpetual usufruct into ownership right. Grzegorz Karwatowicz comments on the issue of perpetual usufruct transformation into ownership in the context of de minimis aid regulations.

“(…) though de minimis aid is so-called soft aid, the problem with the Act is not so minimal. It is not only about the issue of exceeding the limit of EUR 200,000, but generally about the rules of applying and accounting for de minimis aid. You have to keep in mind the aid that the entrepreneur has used in the past and plans for applying for it in the future”. – thinks Karwatowicz.

COMMENTARY BY | Grzegorz Karwatowicz, legal counsel of GWW

— The European Commission Regulation on de minimis aid does not distinguish between an entrepreneur and an enterprise – as in Polish law – but considers any economic activity as an enterprise, regardless of its legal form. When analyzing the use of de minimis aid, all company capital links and owner's personal relationships are examined and the limits used are cumulated. In the case of  an entrepreneur with several businesses, calculation of whether the limits have been exceeded will be quite a challenge – says Grzegorz Karwatowicz.

— Should the legislator assume that the usufructuary would each time be charged with a fee equal to the market value of the property for a change of the usufruct right into ownership, there would be no aid, there would be no need to calculate upper limits, etc. In the light of the adopted Act, entrepreneurs are bound by all requirements regarding calculating limits and reporting – says Grzegorz Karwatowicz.

The article with a commentary was published in the Puls Biznesu daily on 12 November 2018.

Link to the article: https://www.pb.pl/uwlaszczenie-lokali-da-w-kosc-biznesowi-945341

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