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Wardyński & Partners co-author Cambridge book on liability for climate change
A book devoted to legal liability for climate change has been published by Cambridge University Press. Lawyers from Wardyński & Partners authored the section involving Polish law.
Audit committees in public companies
When a company is listed on the stock exchange, it should appoint an audit committee within the supervisory board. The committee must include an independent director with audit or accounting competence.
Revolution in the communal waste management system
An amendment to the Act on Maintaining Cleanliness and Order in Communes which goes into effect in Poland on 1 January 2012 is expected to revolutionise the current system for communal waste management by local governments.
Dispute resolution under FIDIC contracts
One of the reasons that FIDIC terms are so popular for construction contracts is the well-developed set of dispute resolution procedures.
Non-discrimination also applies to management board members
A member of a company management board may be regarded as an employee within the meaning of Council Directive 92/85 EEC of 19 October 1992. Removal of a pregnant woman from the management board may thus be successfully challenged as discriminatory.
VAT effects of issuing vouchers to employees
Pracodawcy odchodzą od wynagradzania lub premiowania pracowników za pomocą bonów towarowych ze względu na niekorzystne zmiany w przepisach o podatku dochodowym od osób fizycznych. Teraz wydawanie bonów może rodzić dodatkowe ryzyko w podatku VAT.
Not bad and getting better
The World Investment Report 2010 was announced in Poland on 22 July 2010 at the Polish Information and Foreign Investment Agency.
No income recognised on in-kind contribution to partnership
In-kind contribution of a sole proprietorship to a partnership does not constitute the sale of the business, and thus the partner is not deemed to have income on the transaction.
When is income on currency options recognised?
In the case of “virtual” currency forward contracts income is deemed to arise upon receipt of payment.
