Legal & Tax alerts

  • Law Amendment for Shorter Working Time of Disabled Persons Comes into Force

    From 16 July 2014, the working time of a disabled person with a severe or moderate degree of disability may not exceed seven hours a day and 35 hours per week.
  • Excise tax on heating oil – not the end of the battle yet

    Since the entry into force of the Act of 6 December 2008 on excise tax (Journal of Laws of 2009 No. 3 pos. 11, as amended, also referred to as the AKC), serious controversy arose in reference to the solutions regarding the taxation of energy products intended for heating purposes.
  • Dividends paid in favour of capital funds with registered offices in countries outside the European Union should not be taxed


    According to the wording of the ruling pronounced on April 10th 2014 by the Court of Justice of the European Union (also referred to as “CJEU” or “the Court”) on Emerging Markets Series of DFA Investment Trust Company (C-190/12), dividends paid in favour of capital funds with registered offices in countries outside the European Union should not be taxed – on the account of the rule of free movement of capital, binding in the EU. Despite the judgement's concerning Polish legislation, it will impact legal systems of all EU countries.

  • Alert for investors in Special Economic Zones: important court sentence of NSA

    On March 11th. 2013 the Supreme Administrative Court has issued crucial judgment regarding the date of expiry of Special Economic Zone Permits (Case No. II GSK 136/13). The court adjudicated that permits issued by the Minister of Economy after January 1st. 2001 should be in force until the end of the period for which SEZ has been established, regardless whether in permit conditions the date of its expiration had been indicated. In consequence, in the present legal state all above SEZ permits should be in force until December 31st, 2026. The Supreme Administrative Court pointed out that there are no legal basis justifying the fact that the Minister of Economy included in the permit conditions the final date of its expiration.
  • Change of tax regulations concerning limited joint-stock partnerships - this is not the end of tax optimization yet


    From the 1st of January 2014, the limited joint-stock partnerships became subject to the corporate income tax. Until that day, the shareholders of this kind of companies were able to benefit from tax exemptions in relation to their income left in the company and not paid out in the form of dividends.

  • Amendments to the act of Tax on Goods and Services

    A number of significant amendments to the Act of March 11th 2004 of Tax on Goods and Services are entering into force at the beginning of 2014.