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Deutschland DE
Paris FR

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© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

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Article
The Meaning Of "Fixed Establishment" In The VAT Directive
On September 25, 2015, the Supreme Administrative Court issued a judgment (case file no. I FSK 578/15), in which it addressed the notion of "fixed establishment" for the purposes of VAT and the abuse of rights in connection with VAT.
PolandTax
Dentons
Article
Civil Law Transactions Tax Consequences Of The Sale Of Receivables Due From A Polish Company By A Foreign Company To A Polish Taxpayer
The commented judgment is particularly important for entrepreneurs acquiring receivables due from Polish entities.
PolandTax

Dentons

VAT Tax Point For Construction And Construction-Assembling Services

In the case analyzed by the WSA, a company was performing construction and construction-assembling services under contracts executed on the basis of FIDIC Terms and Conditions.

The Timing Of Income In Connection With Participation In Employee Incentive Programs Organized By An Overseas Company

The ultimate benefit is earned upon the sale of the shares and for this reason the taxable income needs to be assessed at that point in time.

Constitutional Tribunal: Inadmissibility Of Annullment Of Old Administrative Decisions

To date, it was possible to declare as invalid administrative decisions issued in breach of the law regardless of when they were issued.

PolandGovernment, Public Sector

Soltysinski Kawecki & Szlezak

Increase To Court Fees

On November 7, 2019, the Statute substantially amending the Civil Procedure Code and other Statutes will come into effect.

PolandLitigation, Mediation & Arbitration

Polish Constitutional Tribunal Declared Bank Enforcement Title Unconstitutional

Under Article 96 item 1 of the Banking Law, a bank may issue BET on the basis of its books or other documents related to conducting banking activities.

PolandFinance and Banking

Employment Law Newsletter - March 2015

On 1 April 2015, an amendment to the Labour Code will come into force aimed at facilitating pre-employment health screening.

PolandEmployment and HR

Soltysinski Kawecki & Szlezak

Preliminary Injunction

Polish law provides a legal measure of granting preliminary injunction. This measure also applies to intellectual property cases, with additional regulations introduced by the legislator for such category of cases.

PolandIntellectual Property

In A Situation Where All The Data Of The Seller Or Purchaser Of A Specific Good (Or Service) Is Wrongly Stated In A Given Invoice, It Is Not Admissible For The Purchaser To Correct The Data With A Correcting Note

In its ruling of 4 February 2016, the Provincial Administrative Court in Poznan held that it is inadmissible for the issuance of a correcting note to actually result in the change of the entity being a party to a sale contract.

Loan Currency Conversion Does Not Generate Any Foreign Exchange Differences

In its request for a tax ruling, the company sought confirmation that at the time of selling the foreign currency to the bank certain foreign exchange tax differences were generated on the company's part.

No Possibility To Change The Qualification Of Revenue Upon Discharge Of An Obligation

In an award of 29 July 2015, the Province Administrative Court in Warsaw ("WSA") held that the company does not have the possibility to make an adjustment of revenue that was previously ascertained as a result of an inspection.

Remuneration In Consideration Of Loans Extended And Calculated As A Percentage Of Profits Achieved Is Not Classifiable As Tax Deductible Cost For The Remuneration Paying Company

The Company (the Borrower) entered into a loan agreement with a foreign entity (the Lender) for the sole purpose of financing a development project.

Rule Of Resolving Doubts In Favour Of A Taxpayer

The Minister of Finance in the General Tax Ruling of 29 December 2015 clarified the rules of application of Art.

Settlements Under Polish Employment Law

Resolving an employment dispute in an amicable way seems to be beneficial for both parties: the employer and the employee.

PolandEmployment and HR

PNR Regulation In Poland | Passenger Name Record 2024

In February 2022, the Polish government took temporary steps to address the overly excessive penalties for not transferring PNR data, suspending for two years the initiation and conduct of administrative proceedings ...

PolandTransport

Dudkowiak & Putyra Business Lawyers

New Liability Rules For Online Content-Sharing Service Providers

Implementation of the provisions of the Directive on Copyright in the Digital Single Market ("DSM Directive") into national legal orders is mandatory for all EU member states.

PolandIntellectual Property

Global Advertising Lawyers Alliance (GALA)

How Will AI Affect Litigators?

The term "artificial intelligence" (AI) was first coined in the 1950s by American IT specialist John McCarthy. Today, AI is the fastest-growing technology in the world.

PolandLitigation, Mediation & Arbitration

Schoenherr (Schönherr Rechtsanwälte)

The Challenges Of Cross-Border Litigation: Filing An Affidavit In New York In Relation To Polish Proceedings.

Practice, procedural rules, and substantive law must be reexamined at their basic level when submitting a sworn statement "under pain and penalty of perjury" in a foreign tribunal.

PolandLitigation, Mediation & Arbitration

DeBenedetti Majewski Szczesniak Kancelaria Prawnicza Sp. K.

Change Of A Tax Ruling Issued As A Result Of A Final And Non-Appealable Judgment

As arises from the judgment of the Supreme Administrative Court of 25 September 2015, the Minister of Finance may change a tax ruling issued as a result of a final and non-appealable judgment of an administrative court.

Showing 21–40 of 65 results

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