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In accordance with the director of the Tax Chamber in Warsaw’s interpretation of provisions by (file no. IPPB1/415-12/09-3/KS), a lessor settles its dues towards the fiscal authorities by paying a lump-sum tax.
Parliament is working on a draft amendment to the act counteracting the practice of “money laundering”.
The Sejm has decided to amend provisions concerning complaints about the lengthiness of legal proceedings.
In January 2009, provisions came into force, which lifted the Civil Code regulation according to which monetary liabilities within Polish territory had to be, as a principle, expressed in the Polish currency.
On January 30, 2009 the Voivodship Administrative Court in Warsaw while examining a complaint about an interpretation of the Minister of Finance declared that property to be distributed among partners after the liquidation of a partnership should not to be burdened by natural persons’ income tax.
As of January 28, 2009 the interest on tax arrears has been decreased and it amounts to 11.5% per annum.
On January 26, 2009 the President of the Republic of Poland signed the act of January 9, 2009 amending “Civil Procedure Code” and other acts.
On January 24, 2009 an act amending the provision of art. 385 of the Civil Code enters into force.
On January 23, 2009 the Sejm adopted an act amending the act: Bankruptcy and Reorganisation Law, the act on National Court Register and the act on Bank Guarantee Fund.
On January 23, 2009 the Sejm accepted an amendment to the Act on Healthcare Benefits, which balances health contributions paid by entrepreneurs.
In its decision of January 22, 2009 (file no. C-492/07) the European Court of Justice (ECJ) recognized that the Polish law - and, more precisely, art. 2 point 1 of the Telecommunication Act (Journal of Laws of 2004, no. 171 item 1800 as amended) – discriminates against owners of pre-paid mobile phones.
On January 12, 2009 the Polish president signed an act amending the Act on Promotion of Employment and Labor Market Institutions.
On January 11, 2009 Regulation No. 864/2007 of the European Parliament and the EU Council entered into force.
On January 8, 2009, new provisions of the Code of Commercial Companies came into force among, which included (among other things) a decrease in the initial capital require for a limited liability company from 50,000 PLN to 5,000 PLN and for a joint-stock company from 500,000 PLN to 100,000 PLN.
Pursuant to the amendment to provisions of March 4, 1994 on the company’s social benefit fund (Journal of Laws of 1996, N. 70, item 335) the legislator allowed among other things, for nurseries, kindergartens and other forms of preschool education institutions to be created on the employer’s premises from the resources of the social fund.
Subject to obligations resulting from EU directives and from the Accession Treaty, fifteen percent of energy in Poland will have to originate from renewable sources by 2020.
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