Newsletter SSW
Informujemy, że nasz serwis internetowy wykorzystuje pliki cookie.

Używamy informacji zapisanych za pomocą plików cookies w celu zapewnienia maksymalnej wygody w korzystaniu z naszego serwisu oraz zbierania informacji dotyczących odwiedzin na stronie. Jeśli nie wyrażasz zgody, ustawienia dotyczące plików cookies możesz zmienić w ustawieniach swojej przeglądarki.

Zamknij
PL / EN / DE / FR

PL / EN / DE / FR

Publications

New Guidelines from Ministry of Finance Concerning Application of VAT to Company Management Contracts | SSW Tax Alert

    Patrycja Goździowska 

Ladies and Gentlemen, On 6 October, the Ministry of Finance issued a general interpretation as to how company management activities performed under civil law agreements (i.e. as contract work or under a managerial contract) are...

Yesterday (September, 21st) the CETA agreement between Canada and EU came into force (in the scope not requiring full ratification by EU Member States)

    Piotr Spaczyński  Łukasz Karpiesiuk 

CETA is a free trade agreement between EU and Canada, its key element being tariff elimination/reduction. As of its entry into force, 98% of tariff lines (types of goods) have been made subject to duty-free trade between the parties...

Tax relief for CEFs in the context of income of controlled foreign companies – interpretation of tax authorities | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

Since 1 January 2017 new CIT regulations are in place, which provide for an exemption for income generated by closed-end investment funds (CEF), excluding the income categories indicated in the CIT Act such as: income from...

“Polish aviation sector on cruising altitude” – article by Joanna Wieczorek in DlaPilota.pl online portal

    Joanna Wieczorek 

On 18 September 2017, DlaPilota.pl published an article authored by Joanna Wieczorek (the leader of the Aviation Practice in SSW) and Ireneusz Oziembała (Chairman of the Board of LOT Classic Foundation and President of the Management Board...

“Law governing the use of drones” – article by Joanna Wieczorek in Harvard Business Review Polska

    Joanna Wieczorek 

On 17 September, the online service of Harvard Business Review Polska published an article by Joanna Wieczorek (the leader of the Aviation Practice in SSW) and Jerzy Makula (President of LOT Crew) discussing the future and applications of...

“Battle over investment protection” – article with a commentary by Dr Filip Balcerzak in Gazeta Wyborcza

    Filip Balcerzak 

On 11 September 2017, Gazeta Wyborcza published an article with the commentary of Dr Filip Balcerzak, concerning the phasing out of BITs, i.e. Bilateral Investment Treaties with EU member states.

Download the publication

“How to draw up agreements for the supply of agricultural products” – article by Michał Badowski and Katarzyna Walusiak in Rzeczpospolita

    Michał Badowski 

On 8 September 2017, Rzeczpospolita published an article authored by Michał Badowski and Katarzyna Walusiak, concerning the amendment of the Act on Agricultural Market Agency and organisation of certain agricultural markets, which came into...

Download the publication

“Pre-pack restructuring of wind farms” – article by Dominik Strzałkowski in cire.pl

    Dominik Strzałkowski 

On 10 August 2017, the web service cire.pl (Centre for Information on Energy Market) published an article authored by Dominik Strzałkowski, concerning wind farm restructuring through the so-called pre-pack procedure. We highly recommend the...

“Shareholder with an employment contract and interpretations of ZUS” – article of Marcin Cetnarowicz in Rzeczpospolita

    Marcin Cetnarowicz 

On 3 August 2017, Rzeczpospolita published an article authored by Marcin Cetnarowicz, concerning the employment of the shareholders of limited liability companies (spółka z ograniczoną odpowiedzialnością) on the basis of employment...

More latitude for the organizers of the selective distribution system? | SSW Legal Alert

    Jakub Jędrzejewski  Filip Drgas 

On July 26th, 2017 the opinion of the advocate general of the Court of Justice of the EU on the high-profile case Coty Germany GmbH v Parfümerie Akzente GmbH (C‑230/16) has been delivered. The case concerns, among others, admissibility...

Private enforcement – a new institution for combating infringements of competition law | SSW Legal Alert

    Wojciech Jaworski 

As of 27 June 2017, every harmed person, be it an entrepreneur or a consumer, has obtained an instrument to counter market participants which engage in practices restricting competition. The pursuit of claims for compensation before civil...

“Supervisory Board with audit committee’s duties” – article by Szymon Okoń and Katarzyna Dymel in Rzeczpospolita

    Szymon Okoń  Katarzyna Jaroszyńska 

On 21 July 2017, Rzeczpospolita published an article authored by Dr Szymon Okoń and Katarzyna Dymel, concerning regulations implementing community regulations on audits and principles for statutory audits of financial statements of public...

Draft amendment to income taxes from 1st January 2018 | SSW Tax Alert

    Tomasz Wickel  Patrycja Goździowska 

A draft amendment to the law on corporate and personal income tax regulations has been published on the webpage of the Government Centre for Legislation. The amendment is expected to enter into force as early as 1st January 2018. The following...

“Restrictions on the Recognition of Consulting Services Expenses as Tax Deductible Costs” – article with a commentary by Łukasz Karpiesiuk on the RP.pl website

    Łukasz Karpiesiuk 

On 18 July, an article with an opinion Łukasz Karpiesiuk, Tax Advisor and Partner of SSW, concerning restrictions contemplated by the Ministry of Finance with respect to the recognition of consulting services expenses as tax deductible costs...

“The Most Desirable Polish Trademark” – article by Joanna Wieczorek in Kaleidoscope, the LOT Polish Airlines' in-flight magazine

    Joanna Wieczorek 

An article presenting the history and value of the LOT Polish Airlines’ trademark, authored by Joanna Wieczorek (leader of the Aviation Industry Practice in SSW) and Stefan Malczewski (member of the Management Board for corporate affairs...

Download the publication

Energy efficiency – new obligations for businesses (not only energy companies) and less than three months for obligatory energy audit | Energy and Natural Resources Alert

   

On 1st October 2016, a new Act on Energy Efficiency (hereinafter “Energy Efficiency Act” or “new act”) entered...

“Tax Optimisation: No more juggling with profits and losses it CIT” – an article with a commentary by Patrycja Goździowska on RP.pl website

    Patrycja Goździowska 

On 11 July, an article with an opinion by Patrycja Goździowska, Tax Advisor and Partner of SSW, concerning changes to income taxes announced by the Ministry of Finance was published in the Rzeczpospolita’s online edition. The publication...

The European Commission finds Poland's tax on the retail sector in breach of EU state aid rules | SSW Tax Alert

    Łukasz Karpiesiuk  Patrycja Goździowska 

According to the decision issued on Friday 30 June 2017, the European Commission found that a Polish tax on the retail sector is in breach of the EU state aid rules. The Commission concluded that the progressive tax rates based on turnover...

“From the Passion of Flying” – article by Joanna Wieczorek in Kaleidoscope, the LOT Polish Airlines' in-flight magazine

    Joanna Wieczorek 

The June issue of Kaleidoscope, the LOT Polish Airlines' in-flight magazine featured an article by Joanna Wieczorek (leader of the aviation sector practice in SSW) and Jerzy Makula (CEO of LOT Crew) explaining how to turn children’s...

Download the publication

“Searching for the Golden Mean” – interview with Łukasz Karpiesiuk published in the IBRM Samar web portal

    Łukasz Karpiesiuk 

In an interview for the IBRM Samar web portal published on 23 June 2017, Łukasz Karpiesiuk, Tax Advisor and Partner of the Tax Law Practice, commented on the freezing of the legislative process for the Senate’s bill introducing changes...