Legal news


The Ministry of Internal Affairs and Administration has drafted an amendment to the Code of Petty Offences which provides that from January 1, 2011 it will be possible to pay a fine ticket with a bank card.


On September 24, 2009 the Sejm resolved on an amendment to the Act on Court Fees in Civil Matters.


On September 23, 2009, the Sejm examined for the first time the draft amendment   to the Act on VAT as drawn up by the Sejm’s committee “Friendly State” [Przyjazne państwo].


On September 22, 2009 the Constitutional Tribunal decided that Article 49b item 2 of the Construction Act was in part contrary to the Constitution. Pursuant to the provision, in case there is no spatial development plan for a given area, the final decision on construction terms is necessary in order to legalise a construction without the permit.


On September 18, 2009 the Polish President signed an amendment to the Act on Polish Language. The amendment will come into force 14 days after its announcement.


On September 15, 2009 the Council of Ministers adopted the draft amendment to the provisions of the Civil Code relating to contracts on construction works. The draft provides i.a. for a possibility to request a guarantee from the investor at each stage of construction process, i.e. not only prior to commencement of performance under the contract but at any time.


From September 14 until October 9, 2009 takes place the last round this year to lodge motions with the Local Financing Institutions [Regionalne Instytucje Finansujące]. The motions can be lodged by small and medium enterprises which start export activity. The Local Financing Institutions are a local partner of the Polish Agency for Enterprise Development, cooperating at implementation of programmes for small and medium entrepreneurs.


On September 10, in the Sejm, there was the first reading of the draft of the amendment to the Act on Tax on Civil Law Transactions as drawn up by members of the Sejm.


On September 8 this year, the Council of Ministers adopted the draft of the budget act for 2010, under which the budget income are to amount to PLN 245,500,784,000. The expenses are intended not to exceed PLN 297,715,000,000 whereas the national deficit should not exceed PLN 52,214,216,000.


The Head of the Tax Chamber in Warsaw in a separate interpretation of September 2, 2009 (file no.: IPPB2/436-241/09-2/MZ) confirmed that a cash pooling contract is not a loan agreement and, therefore is not subject to the tax on civil law transactions.


The Sejm is working on the draft of changes to the Act on Protection of Tenants’ Rights.


Costs of some services provided for an entity other than the entity invoiced for the services by its provider may be transferred to an actual beneficiary with no additional margin under a contract concluded by the parties.


Pursuant to the Senate’s draft amendment to the Labour Code, an employer who employs an employee under an employment contract for a definite period of time, a contract for the time of performing a specific work or a contract for a probationary period of time will not be obliged to issue a work certificate each time the contract expires but only after two years of employment, unless the employee requests such certificate to be issued earlier.


On August 27, 2009 the Parliament adopted the draft of a new act on public funding and passed it on to the President for signing.


In its judgment of August 25, 2009, the Voivodship Administrative Court in Wrocław finally acknowledged, in conformance to the judgment of the European Court of Justice, that Polish tax residents have the right to deduct foreign insurance premiums.


On June 2 this year the government adopted the draft of the act on mitigation of effects of the financial crisis for employees and entrepreneurs.


On June 2, 2009 the Constitutional Tribunal issued a judgment on consistency of the provisions of the Commercial Companies Code with the Constitution of the Republic of Poland.


On June 1 this year the Polish President signed an amendment to the act concerning roads in Poland.


The Senate proposed that the Sejm should adopt an amendment to the Civil Code which would introduce the institution of “donation in the event of death”.


Pursuant to the provisions of the Polish Commercial Companies Code, members of companies’ management boards bear civil and criminal liability for damages inflicted by their actions.

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