already in force | In Principle

An act seeking to strengthen the position of private claimants seeking damages for violation of competition law entered into force in Poland on 27 June 2017. A wave of articles have washed through the legal and business press with nearly identical titles stressing that it will be easier to win damages for losses caused by anticompetitive arrangements. But is that really the case? It will certainly be easier to try.

The amendment to the Pharmaceutical Law adopted under the slogan “pharmacies for pharmacists” entered into force on 25 June 2017. What are the strict regulations supposed to protect pharmacists against: a shortage of customers, or excessive expansion of their own business? How will this amendment function, and is there another one ahead under the slogan “pharmacies for patients”?

A new law introducing an obligation to establish anticorruption compliance procedures entered into force in France on 1 June 2017. The impact of the law may be broader than it might seem at first glance.

The “Creditors’ Package,” an overhaul of numerous acts, entered into force on 1 June 2017. Among other changes, it authorises public finance units to conclude settlements when certain conditions are fulfilled. This creates the hope for a more flexible attitude of public entities, open to dialogue with the private sector. But will this actually be achieved?

Under regulations in force from 15 February 2017, reopening of a civil proceeding ended in a legally final judgment can be sought within 10 years after the judgment became legally final. The previous regulations provided for a 5-year period for seeking reopening of proceedings.

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

A new package of tax incentives under the programme described in Poland’s “Innovation Whitepaper” went into force at the beginning of 2017. This legislative move is a bow to researchers and encourages further innovative projects.

The “big amendment” to Poland’s VAT Act entered into force on 1 January 2017. As the popular title indicates, numerous changes were made in the existing VAT Act. The changes were designed to close loopholes in the law and thus improve VAT collections.

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.

In 2013 an OECD forum began work on the BEPS project, comprising 15 actions for tightening the international system of tax treaties and preventing tax avoidance by taxpayers exploiting loopholes in tax treaties. These measures cover a broad spectrum of issues connected with taxation of international trade.

An amendment to the Polish Civil Code has created new types of commercial proxies but also raised doubts about the legitimacy of joint commercial proxies granted before the new legislation came into force.

The amendment of the Public Procurement Law which entered into force on 28 July 2016 opens up broader possibilities for protecting the interests of contractors in appellate proceedings before the National Appeal Chamber (KIO).