On 24 April 2014 the Polish Supreme Court passed a resolution (case number III CZP 15/14) in which it resolved the issue relating to the duty  of filing annual financial statements by Companies which have been functioning for less than 12 months of the calendar year and the period for which they should be filed. In practice, these issues concern companies which have started their business activity before the end of June of the previous year and which financial year has ended on 31 December.

On this occasion Nilsson & Partners reminds that with the end of June 2014 the term has passed for  the approval of the annual financial statements for year 2013 of the companies which financial year ends on 31 December. The approved statements should have been sent subsequently with related documents within 15 days to the Commercial Department of the National Court Register in the proper District Court. More information can be found HERE.