• Preparation of a Plot for a Development Project in the Light of the Current Judgement of the Constitutional Court.

    In the preparation phase, or the initial stage of the implementation of greenfield investments and road projects, there is often a need to remove trees and shrubs growing on a plot. The issue is of major importance, not only because of the very high penalties for the illegal removal of trees which the investor is at a risk of, but also due to the fact that many traders still do not pay particular attention to the obligation of obtaining the permit for felling of trees.
  • Censorship in the service of network users

    Decisive judgment was delivered in Case C 131/12 dated May 13, 2014, focused on the application for a preliminary ruling under art. 267 TFEU in the proceedings between Google Spain SL, Google Inc. versus Agencia de Protección de Datos (AEPD), Mario González Costeja.
  • The management of packaging in manufacturing companies – new guidelines.

    On 06.05.2014, the Ministry of the Environment has issued information concerning the date of enactment of implementing rules of the Act of 13.06.2013 on the management of packaging and packaging waste (Journal of Laws of 2013, pos. 888). Information was issued in response to the numerous legal questions addressed to the ministry, concerning duration of the hitherto implemented regulations issued on 11 May 2001 on packaging and packaging waste and the planned date of the new executive acts.
  • Mezzanine funds - a financing instrument between debt and equity sale.

    Mezzanine capital is a hybrid method of financing a company featuring the characteristics of both equity and borrowed capital. It entails (most often) a long-term, 5-7 year loan. As against a bank loan, mezzanine is characterised by one-off debt repayment, which takes place at the end of the loan period. The institution offering mezzanine receives only the interest over the course of the loan period, at a rate close to that of an ordinary debt.
  • New law on foreigners


    A new law on foreigners (Journal of Laws of 2013, item 1650) comes into force on May 1st 2014 changing the rules of granting temporary residence permits to foreigners (previously referred to as "residence permit for a definite period"). The new law introduces EU regulations to the Polish legal order, rescinding the hitherto binding law of June 13th 2003 on foreigners (consolidated text: Journal of Laws of 2011, No. 264, item 1573), whose provisions, due to multiple amendments, had become unclear.

  • Income taxation of controlled foreign companies - the prospects of further tax optimization


    Taxpayers' striving for maximising profits while minimising regulatory liabilities by creating foreign organisational structures is soon going to be considerably hampered by the legislator. Over the recent several months, the Parliament of the Republic of Poland and the Ministry of Finance have been independently of each other undertaking a series of actions oriented towards combating tax avoidance.