| In Principle

In procurements, minor errors often creep into the terms of reference or the forms for bids. Can these errors exert negative consequences on contractors? An important statement on this issue was made by the National Appeal Chamber (KIO) in its ruling of 13 March 2020 (KIO 423/20). The chamber stressed that if there are differences between the description of the subject of the contract and the offer form, the description of the subject matter will control, and contractors cannot be penalised for errors committed by the contracting authority in its own documentation.

Many changes affecting taxpayers’ relations with tax authorities and the administrative courts have been introduced as part of the rollout of successive versions of the Anti-Crisis Shield. Under Shield 3.0, which entered into force on 16 May 2020, taxpayers, tax authorities and the administrative courts are emerging from hibernation.

This time we address solutions from the front lines: devices for remote diagnostics which can improve effective detection of the coronavirus and also unburden the health service in other areas. These solutions can also serve as a proving ground for the regulatory approach to oversight of algorithms.

Recently we wrote about the planned implementation of the Cooperation Programme, under which selected taxpayers would be given the opportunity to cooperate with the head of the National Treasury Administration on a permanent basis. This cooperation would, among other things, enables taxpayers to reach decisions on tax strategy in consultation with the authority competent for verifying the correctness of the taxpayer’s settlements. Until 26 May 2020, taxpayers may submit comments and suggestions to the Ministry of Finance on selected documents relevant to the programme.

The number of declarations and documents submitted by contractors during the contract award procedure forced the Parliament to introduce mechanisms to cut red tape. One of the key provisions in this aspect is Art. 26(6) of the Public Procurement Law, the purpose and practical application of which was explained by the National Appeal Chamber in its ruling of 13 March 2020 (KIO 439/20).

It is said that familiarity breeds contempt. This old English proverb seems to be confirmed in China, where there has been an unprecedented increase in the number of divorce petitions following the opening of courts after several weeks of quarantine. While at the moment it is difficult to speak of a similar trend in Europe, the number of divorces is steadily increasing, and family law regulations are hardly keeping up with the needs of parents and children on the move. Some parents go abroad with their children, deliberately trying to bypass laws of a given jurisdiction. Others simply return with a child to their country of origin, unaware of the legal consequences of their actions. This situation, called parental abduction, constitutes a global and growing problem.

Businesses affected by COVID-19 are frantically seeking help. Direct forms of assistance, such as the financial shield and standstill pay, are extremely popular. Meanwhile, another instrument of the Anti-Crisis Shield has begun operating recently, i.e. loan repayment guarantees granted by Bank Gospodarstwa Krajowego to medium-sized and large enterprises from the Liquidity Guarantee Fund. The programme, worth over PLN 100 billion, is designed to encourage commercial banks to grant new loans for liquidity purposes.

One of the consequences of the pandemic and the resulting economic crisis may be the need for some taxpayers to discontinue projects. Do the Polish tax regulations allow for settlement of expenses incurred for discontinued projects under the CIT Act? Will the taxpayer have to make an adjustment of input VAT on expenses incurred in the course of work on such projects?

The difficulties in international transport caused by the pandemic may have a major impact on VAT settlements of Polish exporters. These complications may carry over to the possibility of applying the 0% VAT rate, thus affecting taxpayers’ cash flows.

14 listopada 2018 r. Parlament Europejski przyjął nowelizację dyrektywy o audiowizualnych usługach medialnych („dyrektywa AUM”). Jedną z głównych zmian jest wprowadzenie definicji usługi platformy udostępniania wideo. Kto może zostać uznany za dostawcę takiej platformy i z czym się to wiąże?

The unstable economic situation connected with the COVID-19 pandemic is also impacting the insurance industry. Dependent on global phenomena and trends, the insurance market will soon have to face a new economic reality, develop appropriate solutions for clients, and prepare to defend against claims.

Last week a judgment by the German Federal Constitutional Court (BVerfG) made headlines around the world after the country’s highest court refused to follow a preliminary ruling of the Court of Justice of the European Union. The decision attracted strong criticism. Critics accused the BVerfG of going rogue, undermining the EU system and providing support for the anti-EU populist agenda. The BVerfG judgment, although indeed controversial and issued at a difficult time, does not deserve this condemnation. Some of the critics’ unjustified opinions can do more for anti-EU populists than the judgment itself.