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
In the January issue of Przegląd Podatkowy, Andrzej Ladziński critically analyzes the changes introduced to the general anti-avoidance clause.
(…) the current wording of the general clause corresponds to the requirements of the ATA Directive. It seems that the new regulations are the result of partially incorrect understanding of provisions of the Directive, but also misinterpretation of the meaning of the previously existing provisions, especially misunderstanding of the legal nature of the general anti-avoidance clause. In addition, an important factor influencing the scope of introduced changes was, as it seems, striving for a significant reduction, and perhaps even elimination of the possibility of tax optimization. The Minister of Finance in the fight against the so-called tax optimization has gone so far as to qualify taxpayers’ activities, which, in fact, have nothing to do with aggressive tax optimization, in this category. As a result of these changes, we found ourselves in a situation where the general anti-avoidance clause seems to express the principle that taxpayers should act in such a way so that their material and economic goals would be burdened with the highest possible tax.
Article can be downloaded from: https://gww.pl/pl/publikacje/zmiany-w-ogolnej-klauzuli-przeciwko-unikaniu-opoda/
GWW was distinguished in the international competition The Lawyer European Award 2019 in the Most innovative technology initiative category for the JPK Insight tool. We are in an honorable group of finalists (7 law firms from all over Europe) of the competition, whose final will take place on 19 March 2019 in London.
JPK Insight is an application created by a team of analysts, programmers, and tax advisors of GWW, which is used to verify and control (on the basis of VAT records sent to the Ministry of Finance in the form of a Standard Audit File for Tax – JPK_VAT) information provided to tax authorities on the current balance of VAT settlements. Operation of our tool significantly improves audit work of tax advisors. As the only company on the market, we offer such a comprehensive tool that examines correctness of generated JPK_VAT files, combining formal (including technical) and substantive analysis. More information on JPK Insight at: http://jpk-insight.pl/
In the Most innovative technology initiative category, the jury assessed, inter alia,:
• Innovative approach to the topic
• Product impact on business benefits
• Product functioning
The ranking is organized by The Lawyer magazine – a renowned British weekly published since 1987. The European Awards have been granted since 2009 and their purpose is to appreciate, each year, achievements of law firms in terms of services provided and high level of customer service, as well as highlight their position in the legal market. This year, the Most innovative technology initiative category appeared in the ranking for the first time, in which the jury chose the most innovative technological initiatives.
Congratulations to the whole team involved in this project, and most of all: Rafał Mularczyk, Grzegorz Mularczyk, Magdalena Górecka, Ewa Kutner, and Krzysztof Kasprzyk.
A limited liability company (spółka z o.o.) should be notified of the change in ownership of shares. Such notification must be accompanied by evidence of transferring shares or part thereof onto another person. A contract of sale may be such evidence. Who should provide the notification to the company?
A new article by Marcin Borkowski, PhD, can be found in today's edition of Dziennik Gazeta Prawna daily.
Link to the article: https://gww.pl/pl/publikacje/nabywca-udziaow-musi-powiadomic-o-tym-fakcie-spoke/
