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.

New Act on Trust Services and Electronic Identification
The Act on Trust Services and Electronic Identification is intended to adapt Polish law to the EU’s eIDAS Regulation. Among other things, it repeals the Electronic Signature Act. The new act is part of a broad trend toward creation of a new regulatory framework for digital commerce.

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?

Relying on third-party capacity to make the shortlist
Based on a recent judgment of the Court of Justice of the European Union, the provisions of the Polish Public Procurement Law permitting reliance on third-party capacity to demonstrate fulfilment of selection criteria are consistent with EU law.

Reprivatisation without myths
The issue of reprivatisation is currently being presented through the prism of numerous controversial aspects of restitution processes. This distorts the picture of reprivatisation, which in any event is a limited phenomenon in Poland.

How to escape the financial problems of the RES market: Attempted diagnosis, part 1
We decided to examine the fate of the support system for renewable energy sources in Poland in recent years and the impact now felt by market participants. Understanding what has actually happened can enable all parties to find the best exit from the current difficult situation.

Closer and closer to a new Act on Concessions for Construction Works and Services
Work on Poland’s new Act on Concessions for Constructions Works and Services is near the end. The act is supposed to enter into force before the end of this year.

New, lower corporate income tax—but not for everyone
A new tax rate for income of legal persons will enter into force on 1 January 2017. It will not apply to all taxpayers, however, but will depend on the amount of income. The same amending act introduces several other significant changes, particularly affecting the practice of corporate reorganisations (e.g. exchange of shares or in-kind contributions).

Will trade secrets be less protected next year?
The amendment to environmental impact assessment regulations entering into force at the beginning of 2017 will also change regulations governing access to environmental information constituting trade secrets.

Tax law and state aid
The basic tool for determining whether there is a grant of state aid is Art. 107 of the Treaty on the Functioning of the European Union. One of the ways a member state may be found to violate state aid rules is through its tax laws.

Is Polish law ready for FinTech?
Financial technologies need specific legal solutions and an open approach to the law.

A new army in the battle against VAT fraud
Tightening up the tax system is one of the priorities of the current Polish government. Inter-ministerial consultations are now underway concerning a draft amendment that would expand the catalogue of offences in the Criminal Code and vest the public authorities, including the newly created National Treasury Administration, with broad enforcement powers. All of this is designed to combat VAT fraud.
