Month: July 2019

Joint representation increases the security of transactions carried out by the company. At least two people, usually members of the board, must place their signatures under a contract.

– Obligations related to the representation of a limited liability company (spółka z o.o.) rest on members of the board. This applies in particular to concluding contracts on behalf of the company or acting as its representative before courts and offices. In some situations, representation of the company by management board may be problematic. This applies in particular to companies in which joint representation is required. Such companies cannot be represented only by one member of the board. In order to fulfill the requirement of joint representation, a declaration on behalf of the company must be submitted by at least two people. – writes Marcin Borkowski in Puls Biznesu.

The article is available at: https://www.pb.pl/pelnomocnik-spolki-przed-sadem-964951 

Environmental regulations regulating issues related to the management of packaging and packaging waste affect not only sellers. 

– One of activities subject to the abovementioned regulations is the production of packaging. Contrary to appearances, this activity refers not only to entrepreneurs involved in the manufacturing of this group of products. In practice, also entities that seem to have nothing to do with this type of activity are considered as the packaging manufacturer. But one by one … – writes Marta Banasiak, Environmental Law Expert at GWW.

The article was published on the Sozosfera.pl portal: https://sozosfera.pl/prawo/wytworca-opakowan-czyli-kto/

On Friday, 28 June, the Ministry of Finance published a regulation postponing the entry into force of new rules applicable to withholding tax. The new rules will apply from January 2020 and not from 1 July 2019. 

– According to Krzysztof Czekaj, a tax advisor at the GWW, the regulation of the Minister of Finance, published last Friday, regarding the new date of entry into force of some rules of collecting withholding tax gives rise to mixed feelings. He emphasizes that, on the one hand, tax payers and tax remitters will have additional six months to take action to secure transactions before designs of the tax office, and on the other hand, the publication of the regulation on the last working day prior to the forthcoming new entry into force of new withholding tax can be perceived as another argument confirming the thesis that the Ministry of Finance, realizing the quality of these regulations and the consequences of their entry into force, has decided to put aside problems for another six months, also from itself. – In the light of many doubts related to the draft explanations about the collection of withholding tax published lately by the Ministry of Finance, this thesis seems to be justified. We may only have hope that these six months will be productively used by the Ministry of Finance to implement at least part of the postulates regarding new WHT collection regulations (reported by both business representatives and tax advisors) and that the effects of works (including explanations) will be provided to public information much earlier than previous announcements of the Ministry of Finance in this matter – says Czekaj.

An article with the commentary by Krzysztof Czekaj was published on 01 July 2019 on the prawo.pl portal: https://www.prawo.pl/podatki/podatek-u-zrodla-wht-styczen-2020-rozporzadzenie-mf,438831.html