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Comments on the consequences of failure to observe the required form when selling shares in a limited-liability company and the possibility of correcting this defect.

A company’s tax year, and thus its financial year, need not be the same as the calendar year. In certain situations it may even cover a period longer than 12 months. And changing the tax year can sometimes generate tax advantages.

Is it cause for concern if, with the passage of time, construction documentation for buildings and other structures gets mislaid?

Recent amendments to the Transparency for Listed Companies Directive should improve the system for release of information by listed companies.

A management board member, with access to confidential company information, is subject to a number of restrictions on buying or selling shares of the company, on his own or another’s account.

Remarks on problems related to the ability to modify contract terms to reflect changing circumstances, and the duration of long-term contracts

On 15 May 2012, the Polish competition authority published a white paper proposing amendments to the Act on Competition and Consumer Protection of 16 February 2007.

One of the conditions for the effectiveness of a contract is proper representation of the parties when the contract is concluded. In other words, it matters who signs the contract.

Discussion is underway on guidelines for proposed amendments to Poland’s Tax Ordinance. The most important changes proposed include introduction of a tax avoidance clause, safe harbour opinions, and a Tax Avoidance Council.

The recent amendment of the Polish Labour Code introduced a requirement for employers to prepare work schedules for all employees. The new rules raise new doubts surrounding organisation of working time without eliminating the existing doubts.