A new army in the battle against VAT fraud
Tightening up the tax system is one of the priorities of the current Polish government. Inter-ministerial consultations are now underway concerning a draft amendment that would expand the catalogue of offences in the Criminal Code and vest the public authorities, including the newly created National Treasury Administration, with broad enforcement powers. All of this is designed to combat VAT fraud.
The group company benefitting from the results of an employee’s work—not the corporate group as a whole—is the employer
To charge an employer with paying social insurance contributions on the income of its employees earned under non-employment contracts with a third party, it is not enough to determine that the effects of the work benefit the employer’s overall corporate group.
Can capturing Pokémons put you on the wrong side of the law?
Players hunting for virtual creatures could end up facing real-life civil or even criminal liability.
In promoting foods, only the consumer’s interests count
The same requirements for nutrition claims and health claims prevail in communications targeted to specialists as in messages aimed at consumers. Consumer protection is the overriding priority.
Is the shareholders’ wish the management board’s command?
A few remarks on the limits of the management board’s decision-making autonomy from the shareholders
Retail sales tax
The proposed Retail Sales Tax Act was announced in January and was the subject of much debate and many revisions. Finally the President of Poland signed the act into law on 30 July 2016, introducing an entirely new type of tax into the Polish fiscal system. It will enter into force on 1 September 2016. Who will be subject to the retail sales tax, what will be the amount of the tax, and how will it be paid?
Energy Law amendment
The Act of 22 July 2016 Amending the Energy Law and Certain Other Acts was published on 2 August 2016.
More appeals and greater judicial oversight over decisions by contracting authorities
The amendment of the Public Procurement Law which entered into force on 28 July 2016 opens up broader possibilities for protecting the interests of contractors in appellate proceedings before the National Appeal Chamber (KIO).
GAAR and tax treaties
Regulations reintroducing a general anti-abuse rule into the Polish tax system—after an absence of over a decade—enter into force on 15 July 2016. The impact will be felt not only by Polish residents, but also by foreign entities planning to do business in Poland.
Amended Public Procurement Law published: Most new regulations enter into force on 28 July 2016!
The long-awaited amendment of Poland’s Public Procurement Law was published on 13 July 2016. Most of the new regulations enter into force after a 14-day grace period, i.e. on 28 July 2016. But the effectiveness of some of the changes is postponed because of the need to prepare for their entry into force. And certain issues will continue to be governed by the prior rules.
Power Market Act by the end of this year?
On 4 July 2016, a conference entitled “The power market: Consultations on functional solutions” was held at the Polish Ministry of Energy. At the event, the Minister of Energy announced that a Power Market Act would be drafted by the end of 2016. The power market is intended to ensure the energy security of Poland and continuity and reliability of the electricity supply.
Terrorism and new technologies
Recent terrorist attacks have revealed the dark side of new information technologies. Organiz¬ers of attacks, or fighters for the “Islamic State,” have ruthlessly exploited the latest communica¬tions technologies. For example, according to media reports, terrorists have arranged attacks via PlayStation tools or encrypted instant messaging services. Polish lawmakers decided to respond to this phenomenon by passing the Anti-Terrorism Act of 10 June 2016.
