By Dr Robert Lewandowski, attorney at law (radca prawny) at Derra, Meyer & Partners in Warsaw On 25th October 2017, the Court of Justice of European Union (Judgment in Case C- 106/16) issued a decision regarding the relocating of the registered office of a company within European Union boarders. Polbud sp. z o.o. was a […]
By Dr Robert Lewandowski, attorney at law (radca prawny) at Derra, Meyer & Partners in Warsaw The Polish Minister for Development and Finances has submitted a new bill regulating terms for providing business activities in Poland by foreign individuals and entities and this new bill has already been accepted by the Council of Ministers. The […]
By Dr Robert Lewandowski, attorney at law (radca prawny) at Derra, Meyer & Partners in Warsaw The European Court of Human Rights (ECHR) recently examined the question as to whether a published article on the webpage of a newspaper concerning an entrepreneur should be removed to protect his sphere of privacy. The case in question […]
By Dr Robert Lewandowski, attorney at law (radca prawny) at Derra, Meyer & Partners in Warsaw The Polish Supreme Court has recently issued an interesting judgment concerning claims resulting from a bill of exchange. There is a provision in the Polish Civil Code according to which a person being a party liable to a bill […]
The Polish tax authorities have been of the opinion for many years that costs of buying suits, uniforms and shirts by business people for business purposes (e.g. meetings, trips, speeches and also daily business life at work etc.) cannot be deducted as tax related expenses and this opinion was subject to many controversies in the […]
The written form of an agency agreement is general and not legally required under Polish law and is based on the freedom of form principle. However, each party to an agency agreement may request from the other party confirmation of the content of the agreement in the written form at any time of the agent […]
At the beginning of 2016 provisions of the Polish Tax Law with regard to the manner of delivery of postal letters was amended. According to these amendments official letters from tax authorities addressed to professional attorneys at law or tax advisors representing their clients (tax payers) within disputes with the Tax Office have to be […]
By Dr Robert Lewandowski, attorney at law (radca prawny) at Derra, Meyer & Partners in Warsaw In the past many Poles were granted mortgages by domestic banks within Poland in Swiss currency as the conclusion of such loan agreements in terms of repaying interest seemed to be cheaper and in favour of the borrowers […]
A new Act on Mortgage Loans (“the Mortgage Loan Act”) has been recently introduced in Poland and this Act regulates precise issues regarding mortgage loan contracts. The aim of the new law is in particular designated to protect consumers who decided to sign mortgage agreements and to establish a balance between the interests of lenders […]
The ruling Law and Justice Party (PIS) in Poland recently introduced new drafts of three controversial bills on reform of the Polish judiciary system: first on Supreme Court, second on National Council of Judiciary and the third one on the Common Court System. After Polish Parliament (“Sejm”) agreed all three bills, they were presented to […]
The Polish Supreme Court recently issued a quite controversial judgment (III CZP 97/16, dated 27th July 2017 ) regarding the issue as to whether or not the bailiffs are entitled to increase their fees for enforcement by charging Value Added Tax (VAT) or whether their fees already include VAT. This question is relevant as currently […]
By Dr Robert Lewandowski, lawyer at Derra, Meyer & Partners in Warsaw Since the beginning of this year, a lower corporate income tax (CIT) has been implemented in Poland amounting now to 15% . Currently there are two rates of CIT: 19% and the new one 15 %. The aim of the new law is […]