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The requirement to hire workers under employment contracts in public procurement
Following the July 2016 amendment to the Public Procurement Law, contracting authorities must indicate which activities during performance of a public contract fall within the definition of an employment relationship under Labour Code Art. 22 §1. They must also require contractors to hire persons performing those activities on the basis of an employment contract and verify that the contractors are in compliance with this obligation.
Information about reprivatisation claims: Essential or optional?
Acquirers of real estate often apply to the administrative authorities for a certificate on assertion of reprivatisation claims. Does this practice serve any purpose?
Advance dividend: When can the company demand a refund?
Payment of an advance against anticipated dividends is attractive for shareholders but carries a major risk, particularly for the company. At the end of the financial year it may turn out that there is no basis for paying a dividend. Then can the company require the shareholders to return the advance?
Is an unpaid ban on competition after termination of a service agreement binding?
There is no legal regulation guaranteeing even minimal compensation for refraining from competitive activity after working under a non-employment contract, but such a ban may be found to be contrary to public policy.
Can the form in which the bid bond is paid be modified during the course of a procurement procedure?
The Polish Public Procurement Law does not answer this question, but that is not an absolute bar to changing the form of a bid bond after the bids are opened.
Cybersecurity and the healthcare sector
It has generally been assumed that sectors like finance, energy and transport are most at risk for attacks by cyber criminals. But according to forecasts by Europol, in 2017 sensitive medical data of patients stored in poorly secured hospital systems will be in the front lines of cyberattacks. Blocking of the IT system or leaking of patient data can disrupt the work of a medical unit to such a degree that it is unable to treat patients until it pays a heavy ransom to cyber criminals. Is it possible to protect against such a scenario?
Elimination of income tax exemption for closed-end investment funds
On the last day of October a notice was published on the Sejm website on filing of a parliamentarian’s bill to amend the Personal Income Tax Act and the Corporate Income Tax Act. The changes to the CIT Act, to enter into force on 1 January 2017, would eliminate the exemption from corporate income tax for closed-end investment funds (FIZ). This exemption has been used as a major instrument for tax optimisation, for example for entities involved in trading of debt and real property, and for taxpayers seeking protection against rules governing controlled foreign corporations (CFC).
E-labels on foods
Consumers and producers alike complain that labels on food products are hard to understand. Could the solution for crowding in too much information be an electronic label where data of interest to the consumer could be checked using a smartphone app?
New trends in food law
An interview with Prof. Małgorzata Korzycka of the Department of Agricultural Law at the Faculty of Law and Administration of the University of Warsaw on barriers to free movement of goods on the EU food market, and the growing role of private food law.
How to escape the financial problems of the RES market: Attempted diagnosis, part 2
A real threat to repayment of credit taken out to build wind farms has arisen. It is a problem for investors and banks. Will it launch a wave of arbitration claims against the Polish Treasury?