Month: May 2020

We have recently informed you of the impact of movement restrictions on the tax residence of individuals in many countries. You should be aware that this situation may also have an impact on the status of entities other than natural persons – especially those whose management was “grounded” in an unexpected place of stay, significantly different from the one planned at the beginning of the year.

An article written by Aldona Leszczyńska Mikulska and Jan Wnorowski from Private Client team at GWW on telfa.law is now available: https://www.telfa.law/news/tax-residency-during-lockdown-part-ii/

 

In the latest publication of the Media Law International's annual guide – Specialist Guide to the Global Leaders in Media Law Practice – GWW team was ranked in Tier 2 (another year in the row).

GWW experts distinguished in the ranking: Wojciech Krupa, Wacław Knopkiewicz and Michał Sękowski.

Media Law International about our practice: GWW is widely acknowledged to be one of Poland’s leading advisory practices. The firm acts for clients from film and broadcasting sectors and is praised by peers for its work in these fields. Lawyers include Wojciech Krupa, Wacław Knopkiewicz and Michał Sękowski who are among the firm’s media law specialists. The team advises on the film production and trading in television and marketing rights.   

MLI guide covers firms and practitioners with media law expertise across 56 jurisdictions from all over the world.

More about MLI ranking: http://www.medialawinternational.com/page95.html

We would like to invite you to our subpage containing materials in which we explain current legal regulations aimed at helping companies to counteract the consequences of COVID-19.

You will find there legal alerts, clarifications of legal regulations, and articles by our experts, directly related to the situation that we are facing.

The new public procurement law introduces some partly new rules for calculating time limits in public procurement procedures. They require parties to be more scrupulous and – at least at the beginning of applying the same – to act with greater caution. Introduction of time limits calculated in hours is important innovation. 

Marta Lipińska, a public procurement practice specialist, presents the new rules in Lexplorers.

http://lexplorers.pl/terminy-w-nowym-prawie-zamowien-publicznych/

Just before the May weekend, on 30 April this year, a first meeting of the Legal Group at the Branch of the Polish Association of Developers in Wrocław took place.

The issues touched upon during the meeting concerned administrative as well as court and administrative procedures during the coronavirus pandemic. The training was conducted by Joanna Sebzda-Załuska, attorney-at-law, managing partner of GWW. Anna Leszczyna, attorney-at-law, Deputy of the Poviat Building Supervision Inspector for the city of Wrocław, was a special guest .

Over 40 people attended the meeting held in the form of a webinar.

https://www.facebook.com/pzfdwroclaw/photos/a.162067030475795/3537010179648113/?type=3&theater

If a municipality waives certain amounts due to it from a company, such as a real estate tax, it will lose twice. It will not get the tax and will receive less money as part of a subsidy. This is the principle the government wants to introduce in the next version of the anti-crisis shield regulations. The poorest municipalities will lose the most on this change. On the other hand, the regulations that are already in force provide that a local government must pay VAT in the case of releasing tenants from rent. According to experts, this is absurd.

Despite the fact that a landlord cannot require a tenant to make payments of rent during the trade prohibition, it should, nevertheless, issue rent invoices on a regular basis during the trade prohibition, pay VAT on such invoices, and disclose revenues – Małgorzata Militz emphasizes.

A commentary by the VAT expert, Małgorzata Militz, can be found in today's article Prawo.pl: https://www.prawo.pl/podatki/umorzenie-podatkow-przez-gminy-a-subwencja-wyrownawcza,499950.html

Entities that are resident in a given country and so-called actual payees may benefit from withholding tax preferences or exemptions. However, the epidemic and difficulties in communication and traveling have a significant impact on verifying where the actual activity is run. The issue of exercising due professional care – a concept that law does not define – is also becoming increasingly important.

– Although we have been suffering from numerous restrictions on our everyday functioning for over a month, they do not prevent – at least at the moment – preparing and signing an appropriate statement by the contractor's board members and then providing it to the payer. Especially in the era of universal communication between entrepreneurs via e-mail – points out Aldona Leszczyńska-Mikulska. She also underlines that the majority of tax authorities of the EU countries issue tax residence certificates to taxpayers on the current basis.

https://www.prawo.pl/podatki/rozliczanie-podatku-u-zrodla-i-okreslanie-rezydencji-w-czasie,499835.html