Month: April 2020

Can public procurement be public aid? In the latest edition of the Przetargi Publiczne magazine, you will find an article written by Grzegorz Karwatowicz, the GWW expert in EU funds and state aid practice.

The current edition – The Legal 500 EMEA 2020 just published! GWW awarded practices:

• TAX (tier 2)
  Testimonials:

  ‘Very responsive, different disciplines of law in various jurisdictions, the service is on the highest level for a reasonable price.‘
   

• PRIVATE CLIENT (tier 2)
  Testimonials:

  ‘Ability to reach out to contacts abroad for guidance regarding international and cross-border tax and legal issues. Excellent knowledge of domestic issues.‘

  ‘Very responsive and helpful, Tomasz Krzywanski handled a major reorganization program and it’s been successfully delivered.‘

  ‘The firm as a whole is very professional, versatile and lawyers are looking for any possibility to support us.‘
   

• TMT (tier 3)
  Testimonials:

  ‘The team has a unique combination of legal skills and business knowledge, which is really important in the telecommunications sector‘

  ‘In addition to legal knowledge, the advisers are distinguished by experience and knowledge regarding the functioning of telecommunications undertakings‘
   

The title of "leading individual" was awarded to Wacław Knopkiewicz, the TMT practice supervisor.

More: https://www.legal500.com/c/poland/

Without the right to demand rent but with the obligation to pay tax? Regulations of the Special Act provide for the temporary expiry of obligations of parties to commercial space lease agreements during the period of prohibited trading. This was supposed to be helpful for real estate owners. It turns out, however, that despite the fact that landlords cannot demand payment, they still need to regularly issue rent invoices, pay VAT, and disclose revenues

Małgorzata Militz, VAT practice supervisor and Sylwia Lubelczyk, VAT specialist, in an article on prawo.pl.

https://www.prawo.pl/podatki/zawieszenie-najmu-w-specustawie-ale-podatek-trzeba-zaplacic,499396.html

In connection with the epidemic announced in Poland, the so-called Special Act provides for, inter alia, suspension in the running of procedural and judicial time limits. Although at first glance this solution seems right, on the other hand, it can be used by tax authorities to block (withhold) VAT refunds.

Pursuant to the wording of Article 15zzr paragraph 1 of the Special Act, the suspension shall apply to such issues as the running of strict limitation periods, which, if not observed, would entail negative effects for a party. Therefore, only such time limits may be suspended, which will have negative effects on the taxpayer if they are not complied with. This shows that a tax authority will not be able to withhold (suspend) VAT refunds – these should still be implemented on the existing basis. The situation gets complicated when the authority has doubts regarding the justifiability of VAT refunds.

Article by Monika Lewińska, a VAT specialist, is now available on Lexplorers.

During this hopeful and cheerful time of year, we wish you all the love and happiness that only Easter can bring. Have a joyous celebration with your family.

A multitude of legislative changes related to the COVID-19 pandemic also comprises amendments to public procurement contracts. The legislator provided for, inter alia, a possibility of amending a contract due to new circumstances. However, when introducing Article 15r of the Act on Special Solutions Related to the Prevention, Counteracting and Combating of COVID-19, Other Infectious Diseases and Crisis Situations caused by them, the legislator failed to introduce a new prerequisite for an amendment to a public procurement contract.

Article by Paweł Rożyński, a public procurement practice supervisor, is now available on Lexplorers.

http://lexplorers.pl/zmiana-umowy-w-sprawie-zamowienia-publicznego-w-trakcie-epidemii-covid-19/

Effective online courses? It's possible. In this difficult period for everyone, it is worth remembering to develop our competences.

In March, the number of people who suspended their business increased dramatically. Data from the Central Register and Information on Economic Activity shows that as many as 46,971 entrepreneurs did so. Many of them hope that the suspension of their activities will allow them to survive this difficult time. Angelika Dahms writes about the tax consequences of making such a decision in a commentary for prawo.pl.

Link to the article: https://www.prawo.pl/biznes/co-daje-zawieszenie-dzialalnosci-gospodarczej,499238.html

GWW joins the #RatujBiznes campaign organized by the Office of the Ombudsman for Small and Medium-sized Enterprises. It is an action consisting in informing entrepreneurs on their possibilities in the scope of asking for help, support, relief or exemptions in the case of various public liabilities.

As part of #RatujBiznes, GWW and other law firms involved help micro, small and medium-sized enterprises prepare and submit relevant applications free of charge.

We encourage you to use free support. GWW contact regarding support:
Michał Tuszyński
michal.tuszynski@gww.pl
phone: 48 509 290 959

Details of the campaign are available at: https://rzecznikmsp.gov.pl/ratujbiznes 

The state of the epidemic is undoubtedly affecting the construction industry. Investors and contractors are wondering whether the occurrence of the pandemic may constitute a force majeure and how to protect themselves against the adverse effects of the existing situation. Marta Lipińska, a specialist in public procurement practice, describes how FIDIC Conditions of Contract regulate matters related to force majeure.

The article was published on the GWW legal portal GWW, Lexplorers: http://lexplorers.pl/covid-19-branza-budowlana-sila-wyzsza-w-fidic/