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Creditors can now attach debtors’ bank accounts under uniform rules across all EU member states.

This is the conclusion flowing from a non-final judgment issued by the Poznań Regional Court on 2 February 2017 in a case involving one of the largest infrastructure projects in Poland, completed in December 2016.

Losses caused by human errors should be made up. But there are fields where it is particularly difficult to obtain damages to redress mistakes.

The Polar Code entered into force at the beginning of 2017. It is a major event for companies in the maritime industry navigating in Arctic and Antarctic regions.

From the start of 2017, the protection provided by previously issued individual tax interpretations became doubtful. The problem particularly concerns protection when tax advantages are obtained after 1 January 2017 in connection with adjustment to the factual situation or future events which were the subject of the individual interpretation.

The Bitcoin exchange rate has been smashing records recently. People who bought this currency at much lower rates may realise significant profits. But the issue of how to tax such income has generated doubts for a long time. A recent change in the statistical classification of trading in Bitcoin has only added to these uncertainties.

Contractors initially declare that they meet the conditions for participating in a procurement, and at a later stage submit confirming documents. This rule applies to all modes for awarding public contracts, but the law provides for certain exceptions.

As of 2016, the limit for cash transactions is EUR 15,000, and there is no tax sanction for violating this limit. All of this will change from 1 January 2017.

It sometimes happens in practice that auditors proceed to examine a company’s annual financial statement before they are formally selected by the competent authority of the company. Can this practice have negative consequences?

In M&A, one of the key elements of due diligence prior to conducting a share deal is verifying legal title to the company’s shares. Any irregularities discovered in this respect can represent a significant risk for the potential acquirer of the shares. Can a merger or change in corporate form eliminate this risk?