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The Sejm is working on draft legislation which is to increase the limit of revenues of “small entrepreneurs” from EUR 800,000 to EUR 1.2 million. That way, the revenue limits of “small entrepreneurs” specified in the income acts and in the act on VAT will be the same.
In its judgment of February 12, 2009 (case file no. III SA/Wa 1684/08), the Voivodship Administrative Court decided that expenses borne of the issuing of new shares on the stock exchange can be included in a tax deduction.
On February 12, the Sejm adopted an amendment to the act which, among other things, lifts the obligation to obtain a construction permit and the obligation to register construction work, replacing these with a simplified procedure for entry into the Construction Work Register.
By its judgment of February 5, 2009 (file no. II FSK 1656/07) the Supreme Administrative Court declared that the reasons for a plea of nullity should be defined unambiguously and clearly so that they raise no doubts as to the extent of the complaints and the intention of the party making the plea.
In accordance with an individual interpretation made by the Head of the Tax Chamber in Katowice on February 4, 2009 (file no.: IBPBI/2/4240-2/09), expenses for an incentive event in the form of a picnic for employees and their closest family members may be deductible business expenses for a taxpayer.
In accordance with an amendment to the Labor Code of February 1, 2009, employees who have turned 50 will receive from the employer the due remuneration in case of inability to work lasting for up to 14 days during a calendar year.
Pursuant to §7 of the decree of October 15, 1997 on the detailed organisation and manner of managing of the Register of Pledges, a motion for making an entry in the register should include identification numbers of the entities to be registered.
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.
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