Extension of deadlines to perform transfer pricing obligations
“Shield 4.0” extends the deadlines for all obligated entities to file transfer pricing information (TPR), declarations on preparation of local transfer pricing documentation, and enclosures of group transfer pricing documentation. The earlier regulations extended the deadlines only for selected taxpayers.
Simplified restructuring procedure: A new tool for businesses in crisis
On 24 June 2020, a new restructuring procedure entered into force, enabling businesses to carry out debt relief smoothly without undue judicial interference. Potential risks and doubts may arise on the part of creditors on how to counteract the negative effects of opening these proceedings. Simplified restructuring is a hybrid of solutions provided for in other restructuring procedures, allowing the debtor to enter into an arrangement with creditors while ensuring extensive protection against enforcement and termination of key contracts.
Construction in the time of coronavirus
The Special Coronavirus Act excludes the application of the Construction Law to matters related to the coronavirus pandemic. What are the benefits and risks of this exclusion?
Epidemic threat and quarantine obligation
On 13 March 2020, an executive regulation of the Minister of Health on the declaration of an epidemiological threat in the Republic of Poland entered into force. It indicates that in the period from 14 March 2020 until further notice a state of an epidemiological threat is declared in the Republic of Poland due to infections from the SARS-CoV-2 virus. The result is, inter alia, suspension of international air and rail connections and a ban on foreigners entering the Republic of Poland. In turn, each person crossing the state border to return to its place of residence or stay in the Republic of Poland must submit to a mandatory 14-day quarantine. Its basis differs from general rules in this respect.
Coronavirus: How to challenge compulsory treatment?
Faced by the spreading SARS-CoV-2 epidemic, the Polish Parliament and President rushed through a Special Coronavirus Act. The act is intended to clarify and supplement regulations on prevention of the spread of infectious diseases in Poland. But by giving total primacy to protection of the public interest, the act ignores the issue of the rights and freedoms of persons subjected to various forms of compulsory treatment (hospitalisation, quarantine, and epidemiological supervision). Do individuals have any means of legal protection in this context?
Employers and new regulations on COVID-19
On 8 March 2020, the Law on special arrangements for the prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them (Crisis Act) took effect. It introduced a number of provisions setting rules and procedures for preventing and combating infection and spread of the COVID-19 infectious disease caused by the SARS-CoV-2 coronavirus as well as tasks of public administrations in this regard.
Changes in civil procedure: High hopes, some difficulties
An overhaul of Polish civil procedure was published on 6 August 2019. The amending act partly entered into force on 21 August, but most of the new rules apply from 7 November. What can we say so far about the new rules, what should be expected, and what are the worries?
Technical improvements in procedure
The amendment of the Civil Procedure Code introduces a few technical improvements to increase the efficiency of proceedings.
New jurisdiction of the courts in certain cases
While focusing on the most notable changes in the amended Civil Procedure Code, it is possible to overlook the change in the jurisdiction of the courts in several categories of cases. But this change is vital to many litigants.
The return of the separate procedure in commercial cases
Along with the recent amendment of the Civil Procedure Code, the separate procedure in commercial cases has returned. This will undoubtedly be a major change for businesses and their counsel.
New procedure for service of documents under the Civil Procedure Code
Electronic service between attorneys, and the end of fictitious service. The amendment to the Civil Procedure Code has brought numerous changes to the service of legal documents.
New litigation management tools for judges
Two conditions must be met for a civil dispute to be resolved effectively: at the earliest stage of the case it must be precisely defined what is truly disputed between the parties, and the proceeding should be planned so that those issues can be focused on. If this can be achieved, the parties and the court can devote their energy and attention to the truly relevant issues. This will improve the speed and quality of judicial decisions, legal certainty, and security of commerce.
