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Wyrażam zgodę na otrzymywanie informacji o charakterze reklamowym, marketingowym i handlowym jako Newsletter od kancelarii Spaczyński, Szczepaniak i Wspólnicy sp.k. z siedzibą Rondo ONZ 1, 00-124 Warszawa, za pomocą środków komunikacji elektronicznej, zgodnie z ustawą z dnia 18 lipca 2002 roku o świadczeniu usług drogą elektroniczną (Dz.U. z 2013, poz. 1422 t.j.).

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PL / EN / DE / FR

PL / EN / DE / FR


Labour Law Alert

    Marcin Cetnarowicz 

On 4 November 2016, the Ministry of Development submitted a draft amendment to the labour law for public consultation (link:

“Fire an employee by email? To be expected already in six month” – article in with a commentary by Marcin Cetnarowicz

    Marcin Cetnarowicz 

On 10 November, web service published an article on  labour law and legislative changes planned by the Ministry of Development, as a result of which, starting from June 2017, an employer will be able to send a termination notice...

“The Salary Cap Act Eradicated” – an article in Dziennik Gazeta Prawna with a commentary by Amelia Daszkiewicz


On 18 October, an article concerning the Salary Cap Act was published in Dziennik Gazeta Prawna. The author notes that companies controlled by the State Treasury are arming up in case of court litigation about the right of a single...

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“How much will Poland pay for the Caracal fiasco? The breach of the famous contract may prove very costly” – an article in with a commentary by Joanna Wieczorek and Filip Balcerzak

    Filip Balcerzak  Joanna Wieczorek 

On 5 October, an article was published in web service, which estimated that the decision of the Ministry of Development to break up the negotiations concerning the purchase of Caracal helicopters from the French Airbus for our armed forces may cost the State Treasury as much as PLN 900 million. The question of the potential vindication of claims by Airbus was commented on by Filip Balcerzak, Ph.D., and Joanna Wieczorek.


“Are energy clusters the cure for the RES sector in Poland?” – an article by Dominik Strzałkowski in

    Dominik Strzałkowski 

On 13 September, an article co-authored by Dominik Strzałkowski was published in the web service. The authors discuss the question of the amended act on renewable energy sources in the context of the concept of local energy clusters. Link:...

“Supermarkets will pay 24.4 per cent VAT” – an article by Patrycja Goździowska in Rzeczpospolita.

    Patrycja Goździowska 

On 13 September 2016, an article with an expert commentary by Patrycja Goździowska was published in Rzeczpospolita where she points out that the introduction of the retail levy could, in fact, mean a hidden VAT increase.

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“Rights for a drone vs. rights for the passenger” – an article by Joanna Wieczorek in Rzeczpospolita

    Joanna Wieczorek 

On 9 September 2016, an article by Joanna Wieczorek concerning the new law for drones and the question of airspace safety in the light of the growth of the unmanned industry was published in the Rzeczpospolita daily. The author underlines that in view of the continuously growing number of drones the lawmakers should consider creating necessary tools for the communication between the drone operator and the flight control.

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“Airspace for drones – new solutions” – an article by Joanna Wieczorek in “Rzeczpospolita” daily

    Joanna Wieczorek 

On 26 August 2016, Rzeczpospolita published an article by Joanna Wieczorek dedicated to the airspace safety and division, and the place of unmanned aerial vehicles, so-called drones, in such airspace. The author presented legal and technology solutions for the unmanned industry.

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“Is the Constitutional Tribunal crisis going to trigger a stream of law suits? The Government may pay compensation” – article in with a commentary by Janusz Mazurek

    Janusz Mazurek 

In an article which has been published in web service, Janusz Mazurek comments on the Constitutional Tribunal and decisions concerning contested statutes which are not subsequently published in the Journal of Laws.

Tax on Retail Sales Act has been published in the Journal of Laws | Tax Alert 5-2016

    Tomasz Wickel  Patrycja Goździowska 

New tax levied on retail trade The Tax on Retail Sales Act of July 6th, 2016, published in the Journal of Laws on August 1st, 2016, introduces a new burden which the entrepreneurs operating in the field of retail...

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Distance Act adopted by the Senate – new rules on location and construction of wind farms and residential developments | Energy and Natural Resources Newsletter

    Dawid Trela  Dominik Strzałkowski 

Distance Act adopted by the Senate – new rules on location and construction of wind farms and residential developments On 9th June 2016, the Polish Senate adopted, without amendments, an Act enacted by the...

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National Raw Materials Policy – appointment of the government spokesperson for Raw Materials Policy and organizational changes in the Ministry of Environment | Energy and Natural Resources Newsletter

    Anita Palukiewicz  Piotr Spaczyński  Dawid Trela 

Chief National Geologist as the governmental spokesperson for the National Raw Materials Policy Pursuant to a Regulation of the Council of Ministers dated 9th May 2016, the Vice Minister of the Environment and Chief...

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Tax avoidance clause coming soon – President signs the bill | Tax Alert 4/2016

    Patrycja Goździowska  Tomasz Wickel 

On 7 June 2016, the President of Poland signed the amendment of the Tax Ordinance Act, which introduces  a tax avoidance clause to the Polish legal system.

Fewer obligations on data protection of sole traders | Legal Alert 24.05.2016

    Filip Drgas  Joanna Tomaszewska 

On 19th May 2016, the amendment to Poland’s Freedom of Establishment Act entered into force. In accordance with the new regulations, the provisions of Poland’s Data Protection Act (“DPA”) do not apply to such categories of sole traders’ (i.e. individuals conducting economic activities under their own name) data as are revealed in the Central Register and Information on Economic Activity (“CEIDG”). It seems that such a solution will be advantageous for data controllers who process sole traders’ data.

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“Less burden on micro-businesses” - an article by Dr Joanna Tomaszewska and Filip Drgas in Puls Biznesu

    Filip Drgas  Joanna Tomaszewska 

On 20 May, an article authored by Joanna Tomaszewska Ph.D. and Filip Drgas titled “Less burden on micro-businesses” was published in Puls Biznesu. The text is concerned with the amendment of the act on freedom of economic activity, which provides for less obligations for entrepreneurs processing personal data.

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General anti-avoidance tax rule is ever closer – amendment adopted by Parliament | Tax Alert 3/2016

    Tomasz Wickel  Patrycja Goździowska 

On 13 May 2016, the Polish Sejm adopted an amendment to the Tax Ordinance Act and introduced a general anti-avoidance rule (“GAAR”) into the Polish tax system. On 19 May 2016, the Senate did not propose any modifications to the amendment adopted by the Sejm.

Between fervent patriotism and sense of grievance – article by Przemysław Szabat in DGP

    Przemysław Szabat 

In the first May issue of Dziennik Gazeta Prawna, Przemysław Szabat, SSW's tax advisor, provided a comprehensive overview of “tax mentality” in different countries worldwide.

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Drones – a new aviation category – article by Joanna Wieczorek in Rzeczpospolita

    Joanna Wieczorek 

On 4 May 2016, an article authored by Joanna Wieczorek concerning the definition of safe rules and legal regulations with respect to the operation of unmanned aerial vehicles, i.e. so-called drones.

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How to vindicate claims more cheaply and quickly | Legal Alert

    Helena Czechowska  Janusz Mazurek 

The provisions of the act on payment terms in commercial transactions (the “Act”) introduce new attractive options for creditors as regards the vindication of claims arising from commercial transactions. The creditor...

“Resolution on consent to pursue claims for the repair of damage caused in the formation of a company or the exercise of management or supervisory duties” – article by ‎Łukasz Cudny published in Przegląd Prawa Handlowego (Commercial Law Review)

    Łukasz Cudny 

In the article which appeared in the April issue of Przegląd Prawa Handlowego Łukasz Cudny presented a comprehensive analysis of an instrument which consists in a resolution on consent to pursue claims for the repair of damage caused in the formation of a company, or in the exercise of management or supervisory duties.

The question of the resolution allowing to sue the guardian of a body or the founder of a company has not been been extensively discussed so far. The author focused on this issue as it is centred around corporate governance and liability questions.

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