Month: January 2019

The emission fee, effective from 1 January 2019, is to become one of the tools in the struggle for clean air. Entities introducing motor fuels to the domestic market were obliged to pay it, or more precisely – entities performing activities subject to excise tax applicable to these fuels. Some of funds thus obtained may return to entrepreneurs in the form of non-returnable subsidies, loans or other repayable forms of financial support.

An article by Marta Banasiak describing, among other things, purposes for which the emission fee can be allocated and information about support from the Low-Carbon Transport Fund (Fundusz Niskoemisyjnego Transportu) can be found on the sozosfera.pl portal.

The article is available at the link: https://sozosfera.pl/finanse/oplata-emisyjna-poprawa-jakosci-powietrza/ 

In the January issue of Przegląd Komunalny, an article by Dorota Chramęga, attorney, was presented, in which Ms. Chramęga discusses the issue of noise generated by industry on the example of the judgment of the Supreme Administrative Court of 20 February 2018 (case No. II OSK 1949/17).

– The fact whether a local spatial development plan has been enacted for a given area determines in principle the procedure for establishing the permissible noise level for areas located outside premises of a given plant. Currently, all such acts of local law contain regulations applicable to particular areas covered by provisions of such documents, according to the types of areas specified in the regulation in respect of the noise protection.

The article is available at the following link: https://gww.pl/pl/publikacje/dopuszczalny-haas-generowany-przez-przemys/ 

Changes regarding the possibility of including a loan claim in the form of a contribution to a capital company to the tax deductible costs became effective on 1 January 2019.

According to Radosław Graboś, the new regulation clearly shows that the legislator defines contribution of a loan claim as a non-cash contribution. This in fact closes the way to the qualification of claims as cash contributions. In addition, payment of a loan to the company's payment account is a prerequisite to recognize it as a tax deductible cost. This means that it is impossible to qualify previously deducted mutual receivables between the company and shareholders as tax deductible costs.

We invite you to read the article at: https://www.rp.pl/Podatek-dochodowy/301219997-Nowe-prawo-2019-Jakie-sa-skutki-konwersji-dlugu-na-kapital-zakladowy.html 

When convening a meeting of shareholders of a limited liability company (sp. z o.o.), specific formal requirements must be met. Invitations sent by the management board must contain, inter alia, detailed agenda of the meeting. What exactly should be specified therein?

In today's edition of Dziennik Gazeta Prawna, you will find an article by Marcin Borkowski, PhD.

Article to be downloaded in pdf.

Marta Banasiak comments on importance of the inspection report of the Provincial Inspectorate for Environmental Protection for Sozosfera.pl portal.

– The inspection report, although it does not impose obligations on the controlled entity as such, has a very important evidentiary effect, since it determines both the admissibility of issuing a post-inspection order and the subsequent assessment of correctness or justifiability of issuing such an instrument.

Link to the article: https://sozosfera.pl/srodowisko-i-gospodarka/czym-jest-protokol-kontroli-wios/ 

In a comprehensive statement for Forbes, Joanna Sebzda-Załuska took the floor in the discussion on the safety of escape rooms, the problem of a loophole in regulations, and also inadequate preventive actions that could save us from similar tragedies.

– If we look at the issue of safety in escape rooms through the prism of a loophole in regulations, we should consider amendment to the Regulation of the Ministry of Interior and Administration regarding approval of a building permit design in terms of fire protection. Nowadays, the approval is only required for building permit designs relating to building facilities that are essential for the protection of life, health, property or the environment against fire, natural disaster or other local hazards. The amendment to the said regulation should go in such a way that the activity provided in the form of an escape room or similar would each time require approval of a fire protection expert, regardless of the type of facility in which it is carried out.

The article was published on Forbes.pl on 23 January 2019.

Link to the article: https://www.forbes.pl/opinie/escape-room-w-polsce-jakie-przepisy-obowiazuja-przy-zakladaniu-escape-roomow/hbzvnlf

The BRIdge Alfa program coordinated by the National Center for Research and Development is an interesting source of financing for innovative entrepreneurs, however, investment funds have some reservations about the legal and executive layer of the program. In his article for Wprost, Piotr Czajka discusses main controversies raised by the BRIdge Alfa program.

Link to the publication: https://www.wprost.pl/gospodarka/10184222/wsparcie-dla-innowacyjnych-firm-z-przeszkodami.html

Another surprising twist in making an assessment regarding the possibility of providing parking spaces outside the investment area. Joanna Sebzda-Załuska, attorney, and legal counsel trainee Roksana Waltrowska comment on the judgment of the Supreme Administrative Court of 19 October 2018 on the investor balancing the number of parking spaces using someone else's property. 

Link to the article: https://budownictwo.wnp.pl/niezwykly-wyrok-sadu-w-sprawie-parkingow,337877_1_0_0.html

A trademark will no longer have to be expressed only in graphic form and the Patent Office of the Republic of Poland will remind of the need to pay for protection for subsequent period. Such changes are brought by the amendment to the Act – Industrial Property Law adopted last week by the Sejm (consolidated text: Journal of Laws of 2017, item 776, as amended).

– In Article 120 para. 2 of the amended Act, the legislator presented a redefined catalog of trademarks, which now includes even sound. The catalog has been completed with a word, including name, drawing, letter, number, color, spatial form, including the shape of article or packaging – says Michał Tuszyński, lawyer, patent attorney trainee.

https://gww.pl/pl/publikacje/firmy-beda-mogy-zastrzegac-nowe-formy-znakow-towar/ 

Valorization of construction contracts has recently been the subject of great controversy. On the one hand, contractors do not want to bear costs of increases in salaries and prices of construction materials, on the other hand, public awarding entities are bound by provisions contained in contracts and see no legal grounds for changes in remuneration. It is also unknown whether the new rules developed by GDDKiA and PKP PLK will be sufficient.

We invite you to read the article by Marta Lipińska, legal counsel trainee, which was published on 15 January 2019 at Portal Samorządowy.

Link to the article: https://www.portalsamorzadowy.pl/prawo-i-finanse/jak-skutecznie-waloryzowac-kontrakty-budowlane,119687.html