News
Legal news
On September 10, in the Sejm, there was the first reading of the draft of the amendment to the Act on Tax on Civil Law Transactions as drawn up by members of the Sejm.
On September 8 this year, the Council of Ministers adopted the draft of the budget act for 2010, under which the budget income are to amount to PLN 245,500,784,000. The expenses are intended not to exceed PLN 297,715,000,000 whereas the national deficit should not exceed PLN 52,214,216,000.
The Head of the Tax Chamber in Warsaw in a separate interpretation of September 2, 2009 (file no.: IPPB2/436-241/09-2/MZ) confirmed that a cash pooling contract is not a loan agreement and, therefore is not subject to the tax on civil law transactions.
The Sejm is working on the draft of changes to the Act on Protection of Tenants’ Rights.
Costs of some services provided for an entity other than the entity invoiced for the services by its provider may be transferred to an actual beneficiary with no additional margin under a contract concluded by the parties.
Pursuant to the Senate’s draft amendment to the Labour Code, an employer who employs an employee under an employment contract for a definite period of time, a contract for the time of performing a specific work or a contract for a probationary period of time will not be obliged to issue a work certificate each time the contract expires but only after two years of employment, unless the employee requests such certificate to be issued earlier.
On August 27, 2009 the Parliament adopted the draft of a new act on public funding and passed it on to the President for signing.
In its judgment of August 25, 2009, the Voivodship Administrative Court in Wrocław finally acknowledged, in conformance to the judgment of the European Court of Justice, that Polish tax residents have the right to deduct foreign insurance premiums.
On June 2 this year the government adopted the draft of the act on mitigation of effects of the financial crisis for employees and entrepreneurs.
On June 2, 2009 the Constitutional Tribunal issued a judgment on consistency of the provisions of the Commercial Companies Code with the Constitution of the Republic of Poland.
On June 1 this year the Polish President signed an amendment to the act concerning roads in Poland.
The Senate proposed that the Sejm should adopt an amendment to the Civil Code which would introduce the institution of “donation in the event of death”.
Pursuant to the provisions of the Polish Commercial Companies Code, members of companies’ management boards bear civil and criminal liability for damages inflicted by their actions.
Large-format advertising billboards and banners placed on buildings have become nuisance for dwellers of many Polish cities. Most of all, the dwellers complain about the billboards and banners covering their windows and obstructing the sunlight.
The Ministry of Regional Development is working on an anti-crisis package which is to start during the holiday period.
A draft act on pursuing claims in collective proceedings prepared by the government has already had its first reading in Sejm.
In its resolution of May 22, 2009 (court file no. III CZP 24/09), the Supreme Court decided that a decision of judge-commissioner issued under Article 75 item 2 of the Act of February 28, 2003 Bankruptcy and Rehabilitation Law (Dz. U. [Journal of Laws] no. 60, item 535 as amended) does not constitute an enforcement document with respect to the obligation of a bankrupt or bankrupt’s relatives to clear and hand over the flat where they lived at the moment of announcement of bankruptcy if the flat is located in premises or in a building being a part of bankruptcy estate.
On May 14, 2009 the Polish President singed the Act amending the Act on Drivers’ Working Time. Amended provisions relate mainly to the manner in which an employer should record working time of drivers as well as to cases of making such records available and storing them; the provisions also regulate drivers’ work at night time.
With its judgement of May 14, 2009, the Constitutional Tribunal decided that provisions of the Act on Court Bailiff and Enforcement Procedure were inconsistent with the Constitution to the extent they i. a. exclude a possibility that admission of a motion for enforcement proceedings outside the jurisdiction of an appellate court may be refused.
On May 7, 2009, the Sejm amended the Constitution and entered the provision on prohibition to stand for the Polish Parliament for persons sentenced by a final judgment to custodial sentence for intentional offence.