already in force | In Principle

There are now more acts against the environment punishable as crimes. In some cases members of the management board of a company may be held responsible.

What treatment should the sponsor of clinical trials pay for under the new regulations?

A change in the body responsible for issuing marketing authorisation for drugs should cut the time required to obtain approval in Poland.

Generics are substitutes for an original drug. May they be marketed as soon as the 10-year regulatory protection period for the original (innovative) drug ends?

Amendments to the Corporate Income Tax Act and the Personal Income Act in Poland went into force on 1 January 2011, including changes in the tax treatment of share redemption transactions.

An amendment to the Polish Bankruptcy Law went into effect on 22 December 2010, giving debtors a chance to supplement deficient bankruptcy petitions while maintaining the original filing date.

When must a financial institution release information to fiscal audit authorities identifying the holder of a bank account?

The list of offences for which inspectors may impose fines by issuing a notice of penalty to violators has been expanded.

At the end of July 2010 an amendment to the Polish Fiscal Audit Act went into effect. Of particular interest is Art. 7c, which expands the obligations of businesses to provide information to tax inspectors.

An amendment to the Fiscal Audit Act of 28 September 1991 went into effect on 30 July 2010.

An amendment to the Agricultural System Act of 11 April 2003 went into effect on 8 July 2010.

The Act on Enforcement of Claims in a Group Proceeding went into effect on 19 July 2010. The act introduces the institution of the class action, not previously recognised under Polish law.