Legal news


On 3 May 2012 come into force material amendments to the Act of 17th November 1964 – the Code of Civil Procedure (Journal of Laws of 1st December 1964). In terms of the entrepreneurs, the key amendment constitutes the liquidation of the separate proceedings in commercial cases.


On February 21, 2012 the government adopted the draft legislation changing the Act on Foreigners.


In the case C 134/11 Jürgen Blödel-Pawlik against HanseMerkur Reiseversicherung AG the Court of Justice of the European Union (“CJEU”) passed on February 16, 2012 a judgment in which it interpreted Article 7 of the Council Directive 90/314/EWG of June 13, 1990 on package travel, package holidays and package tours.


When settling the tax for 2011, same as in the previous years, it will be possible to assign 1% of the tax for public benefit organization.


The year 2011 has ended, bringing numerous changes to the Polish legal system.


Changes starting from 01.01.2012


From 1 January 2012 overdue holiday should be used by employees until 30 September of the subsequent year (so far, overdue holiday should have been taken until 31 March).


On 1 March 2011 an article was published concerning the planned amendment to the Code of Commercial Companies. The amendment provided for a possibility of establishing a limited liability company via Internet in 24 hours. 


On 21 July 2011, the Regional Administrative Court in Warsaw (“Court”) issued a favourable judgment with respect to tax deductibility of costs of contractual penalties (ref. III SA/Wa 2735/10).


Draft amendment to the Code of Civil Procedure, including withdrawing of a special procedure in business cases and submission of disputes between entrepreneurs to the general rules of civil procedure, was presented to the Sejm on 15 June 2011.


The European Commission asks Poland to end fiscal discrimination against foreign investment and pension funds.


On 16 June 2011 the Court of Justice of the European Union ('CJEU') issued a verdict stating that the reintroduction of Poland's tax on civil law transactions imposed on loans granted to companies by their shareholders for the years 2007 and 2008 was contrary to Community law.


On 27 April 2011, the Supreme Administrative Court (“SAC”) issued a resolution favourable for a taxpayer having great importance to all employees participating in Employee Equity Plans (“EEP”) (ref. II FSK 1410/10). On 7 June 2011 a written justification of the resolution was published.


The protocol to the Poland-Denmark DTT (which was concluded in 2009) came into force on 25 November 2010. This means that the provisions of the protocol apply from 1 January 2011.


The Government Representative for equal treatment prepared a draft of the scheme of internal anti-mobbing policy to be used by employers.


On July 1, 2011 the Act of March 25, 2011 was com into force concerning the limitation of administrative barriers for citizens and entrepreneurs, which i.e. was to amend the Commercial Companies Code within the scope of penal responsibility of management board members.


On July 1, 2011 new provisions will become binding, which will allow transformation of an entrepreneur (an individual conducting business activity) into a one-person limited liability or joint-stock company.


ZUS [Social Insurance Company] informed about the income thresholds on which the right to earlier retirement, work disability pension and family pension depends.


On May 26 the Sejm accepted a change to the labour code pursuant to which an employee who enjoys protection under the provisions of the act on trade unions has the right to demand to be reinstated to work in case of an unlawful termination notice of an employment contract concluded for a definite period of time or for the time of performance of the particular work. Until now such employees could only claim compensation.


According to the draft legislation which is to change the Commercial Companies Code and which has been proposed by the Minister of Justice, procedures of mergers and divisions of commercial companies are to be facilitated.

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