We are proud to announce that our talented lawyers completed their internships with positive results.
Renata Siekanko, Marta Wegner-Sarzyńska and Tomasz Wojtczak will soon be able to use the title of an attorney-at-law, Adrianna Kamińska and Tomasz Piejak will obtain the title of a barrister.
Improper management of a limited liability company may result in damage. In such a case, the company has the right to bring a claim for compensation against aguilty member of the management board. What conditions must be met for a court to examine such a claim?
You will find an article by Marcin Borkowski, Ph.D., attorney-at-law, of GWW counsel, in today's edition of Dziennik Gazeta Prawna.
For 5 years, businesses have been entitled to take into account specific categories of expenses (so-called eligible costs) incurred for R&D activity in the tax account on two occassions – first, during a current tax year as a tax deductible cost and second, by deducting the same expense from the taxation base in an annual tax return.
Artur Bubrowiecki and Mariusz Tkaczyk present substantial and formal requirements that must be met in order to benefit from this tax relief. The article was publisher in the Automatyka magazine.
The book entitled Ochrona praw podatnika (Protection of taxpayer's rights), which includes the chapter "Prawo wyboru drogi najmniej opodatkowanej z perspektywy ogólnej klauzuli przeciwko unikaniu opodatkowania ze szczególnym uwzględnieniem przesłanki sprzeczności korzyści podatkowej z przedmiotem lub celem ustawy podatkowej lub jej przepisu" ("The right to choose the least taxed path from the perspective of the general anti-avoidance clause with particular emphasis on the premise of inconsistence of the tax advantage with the subject or purpose of the tax act or a provision thereof") by Andrzej Ladziński, a GWW tax advisor and partner, is a collection of analyses on the relationship between taxpayer's rights and remedies aimed at their protection.
The analyzes and considerations covered national, EU and international law and relate to issues in the areas of constitutional law, administrative proceedings, fiscal criminal law and human rights.
The publication was developed by representatives of tax law science, judges of administrative courts and tax advisors.
https://www.profinfo.pl/sklep/ochrona-praw-podatnika,150306.html
Joanna Sebzda-Załuska took part in the General Meeting of the Wrocław Branch of the Polish Association of Developers in Polanica Zdrój on behalf of GWW.
During the meeting, Ms. Załuska presented key changes for the investment process and their potential impact on investment projects planned.
From 1 July 2021, new regulations will become effective relating to VAT taxation on the so-called e-commerce, i.e. the sale of goods and certain services to consumers from other EU Member States.
The changes are introduced in implementation of EU regulations. The new e-commerce system will function throughout the European Union.
In the new e-commerce system, the rule will be to apply VAT taxation on deliveries at the place of consumption, i.e. in the country to which the goods are shipped or where the service is provided. VAT will be settled at the rates applicable in the country of consumption, so for example, selling goods to a Portuguese consumer will require determining which Portuguese VAT rate is applicable to a given product.
The threshold for entering this new system will be very low – PLN 42,000 net, calculated globally, namelyon all deliveries of goods and services covered by the new e-commerce system.
Settlement of VAT in the country of consumption will not require registration for VAT purposes in that country, as long as the seller chooses the option of VAT settlement through the so-called country of identification, in the simplified One Stop Shop procedure (OSS or IOSS). Applying for registration to these procedures is possible from 1 April 2021.
The simplified procedure will consist in settling VAT, e.g. for delivery in Germany, according to the German VAT rate, but in a VAT return filed in Poland. VAT will also be paid to Polish authorities. The new e-commerce system will have a great impact on the entire B2C sales market within the European Union.
A limited liability company is represented by members of the management board. However, an independent commercial proxy may also be appointed to represent the company individually or there can be at least two joint commercial proxies acting jointly. How should they cooperate with the management board ?
In today's edition of Dziennik Gazeta Prawna we will find an article by Marcin Borkowski, PhD, attorney-at-law and GWW of counsel.
The GWW Law Firm was a representative of a client from the construction industry in proceedings to set aside an arbitration award. The dispute concerned the settlement of a FIDIC-based construction contract based.
After winning before the Court of Appeal in 2019, on 15 June 2021, the Supreme Court, as requested by our client, dismissed the other party's cassation appeal.
The Supreme Court shared our viewpoint regarding the need to clearly understand grounds for challenging the judgment, in particular the public order clause and the allegation of depriving people of the possibility of defending their rights. The judgment is particularly important as it confirms the need for independence of arbitration courts and for laying down grounds for appealing against judgments of these courts in accordance with the UNICITRAL Model Act.
The case was run by attorney-at-law Jacek Olma, GWW partner co-leading the court and arbitration proceedings practice. The value of the subject of the appeal exceeded PLN 20 million.
The Wolters Kluwer publishing house has published a report entitled Legal and Economic LEXOMETER. Coronawirus versus the accounting and tax industry.
The research was aimed at assessing the condition of the accounting and tax industry in the second year of the pandemic and state aid solutions within the framework of anti-crisis shields and financial shields of the Polish Development Fund.
The period of a pandemic is a huge challenge for the industry. It is not only about the transition to remote work and frequent amendments to regulations, which turned out to be largely very unclear. A report with the survey results, together with expert comments, is available at the following link: bit.ly/lexometr2021
Among authors of the comments to the report, there were, inter alia, experts from our tax team: Angelika Dahms, LL.M. lawyer and Piotr Świstak, attorney.
The latest article by tax advisor and GWW partner Magorzata Militz in the June issue of Przegląd Podatkowy.
A scan of the whole article is available below.
