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Legal news
On November 30 the government accepted a draft of amendments among others in the code of civil procedure concerning application of the ordinance of the European Parliament and Council no. 4/2009 on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations.
Pursuant to the recent resolution of the Supreme Court from November this year (court file no. III CZP 79/10) the provision of art. 11a item 1 of the act on tourist services may constitute a basis for the liability of the tourist-organizer for a nominal damage of a client in the form of the so-called wasted holidays.
With a judgment of November 25, 2010 the Constitutional Tribunal decided that the provisions of art. 46 item 1 and art. 31 and art. 33 item 1 of the act: “Press law” are inconsistent with the constitution.
The Sejm is currently working on the amendment to the Labour Code within the scope of supplementing the regulation connected with granting of the so-called „paternity leave”.
On November 23 the government accepted the draft of an amendment to the act on some forms of supporting innovative activities.
The Sejm accepted the Senate’s correction to the act concerning among others the amendment of VAT states binding in Poland in the years 2011-2013.
With its judgement of November 18, 2010 Constitutional Tribunal decided that the provisions of Art. 218 § of the Penal Code and the provision of art. 24 item 1 of the act on the system of social insurance are inconsistent with the constitution in that they allow for the same natural person to be penalized twice for the same act.
Pursuant to the judicial practice of administrative courts in order to be able to apply zero-rate of the tax on goods and services for export of goods outside of the territory of the European Union it is necessary to submit an original shipping document confirmed with an official stamp of the relevant customs office, which would confirm the transportation of goods from the territory of the Union.
On November 16, 2010 the government adopted the assumptions for the draft of the act on management of packaging and packaging waste as submitted by the minister of environment.
In its judgement of November 17, 2010 the Court for Competition and Customer Protection (SOKiK) confirmed the standpoint of the President of the Office of Competition and Customer Protection (UOKiK), that the Polish Post violated the collective interest of consumers by not delivering the mail.
Ministry of Finance claims that income from employment relation exists in each case, when an employee obtains some benefits. The employer should thus add the value of allowances to the employee’s remuneration and tax them. In such a situation any employee which takes part in an integration event will have to pay an income tax on the value of the meeting as per one person.
From November 15, 2010 the Decree has been binding which relates to enterprises which may significantly influence the environment. The changes were introduced i.a. to the provisions relating to the following industry branches: mining and excavation, renewable energy sector and waste management. For example, nowadays, to construct any water power plant a decision on environmental conditions will be required. It results from the fact that in the new decree, the quantity threshold of 2.5 MW for water power plants was cancelled.
The judgment of the Voivodship Administrative Court of November 9, 2010 (court file no. III SA/Wa 966/10) may be a breakthrough in an otherwise strict approach of tax authorities with regard to the costs borne by taxpayers who invite their customers to restaurants.
Pursuant to the draft legislation of October 22, 2010 which is to change the Act on Bankruptcy and Reorganisation Law, if a petitioner represented by an advocate or a legal adviser files a motion for declaring bankruptcy which does not meet the requirements as set forth in the Act or which has not been properly paid for, the motion is returned and a court does not summon for supplementing the motion or for paying for it.
On November 9, 2010 changes to the Tax Ordinance came into force.
Last week the government accepted the changes drafted by the Ministry of Finance to the Act on Public Funds and some other acts.
At the beginning of November 2010, the government approved the daft changes to the Civil Code. At the next stage, the draft will be discussed by the Parliament.
Pursuant to the resolution of the Supreme Court of October 22, 2010 (court file no. III CZP 69/10), a sale agreement on perpetual usufructuary right to land and ownership of buildings constructed on that land which has been concluded between a capital company and its proxy as a buyer, and under which the sale price has been significantly decreased, is an other similar agreement under Article 15 § 1 of the Commercial Companies Code. In practice, it means that the consent of the shareholders’ meeting or general assembly is required for the Company to conclude such an agreement.
The Ministry of Labour and Social Policy has drafted the legislation which is to change the Act on Social Insurance System.
The Ministry of Finance intends to introduce changes in taxation of business activity liquidation.