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News from Poland—Business & Law, Episode 14: obtaining Polish citizenship
Magdalena Świtajska and Aleksandra Wójcik form Wardyński & Partners’ Employment & Global Mobility Practice, explain the ways of obtaining Polish citizenship.
What is “use of a motor vehicle,” and what does it mean to the insurance industry?
The scope of the insured’s liability (and thus, the insurance companies’ auxiliary liability) is affected not only by national law, but also by EU legislation and case law regarding “use of a motor vehicle.” After a recent Supreme Court resolution, a contradiction between the two has emerged.
Will a tax exemption attract investors to the Warsaw Stock Exchange?
One of this year’s tax amendments that may affect Polish capital market participants is the income tax exemption for taxpayers investing in IPOs of companies entering the Warsaw Stock Exchange. Under certain conditions, they will be exempt from capital gains tax.
Property Restitution
Many investors and their lawyers consider property restitution, or as we call it in Poland, reprivatisation, to be a purely historical phenomenon. The aim of this article is to analyse if it is true and whether restitution claims are completely irrelevant to real estate investments in Poland.
Basic transfer-pricing compliance obligations
Transfer pricing is one of the focal points of taxation in Poland. The arm’s-length principle underlying transfer pricing requires related parties to provide products, services or loans to each other on terms that would have been agreed upon between independent parties. When they follow the arm’s-length principle, taxable profits recorded by each party will not be distorted by their membership in the same capital group. The arm’s-length principle must not only be followed, but also be clearly seen to be followed and this comes at the cost of compliance efforts. In this respect, three issues will be analysed below: basic compliance obligations, selected peculiarities of Polish regulations, and transfer pricing documentation for a group of companies.
Petition for declaration of bankruptcy of a company
Thanks to bankruptcy proceedings creditors do not have to fight with each other over the debtor's assets in order to carry out individual enforcements. The order of satisfaction of claims prescribed by law means that the claims of the weakest creditors, i.e. employees, are paid first. Subsequently, the claims of contractors and the tax office are repaid. Only at the end are the claims of the shareholders paid off.
News from Poland—Business & Law, Episode 13 (part 2): interrogation of a foreigner as a witness
Stanisław Drozd and Konrad Grotowski carry on explaining what to expect if you are a foreigner testifying as a witness before the Polish civil court.
Revolution in telecommunications services in prisons
Following the posts on the Government Legislation Centre website can be an interesting experience. Sometimes, seemingly trivial legal changes lead to a number of serious consequences. It is likely that such consequences will touch businesses in a specific market rarely mentioned in public debate. This is the market for telecommunication services at Polish prisons. Seemingly innocuous, the proposed changes could completely eliminate Polish companies from this market.
Artificial Intelligence Act: Will the EU set a global standard for regulating AI systems?
The world pins high hopes on the development of artificial intelligence systems. AI is expected to generate huge economic and social benefits across various aspects of life and sectors of the economy, including the environment, agriculture, healthcare, finances, taxes, mobility, and public administration. The progressing development of AI systems is forcing the creation of appropriate legal frameworks, which on one hand should facilitate further growth of AI technologies but on the other hand should ensure adequate protection of persons using such systems and raise societal confidence in the operation of AI systems.
Healthcare Quality Act: Consider the Dutch experience
The proposed changes in healthcare in Poland would not only impose new obligations of healthcare providers, but also seek to raise the quality and safety of medical services. Periodic external audits and mandatory reporting of adverse events are to be introduced. This represents an organisational change, but also a cultural one. Every hospital employee would have to be aware of their responsibility towards patients, and all processes would be designed to focus on the patient. The idea of a patient-centred system has been discussed in Poland many times, but not even a uniform definition or principles for such an approach have been adopted to date. It is worth taking a look at how others are doing it.
