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English scheme of arrangement could be recognised in Poland

  • Taylor Wessing
  • -
  • Poland, United Kingdom
  • -
  • April 4 2014

An English scheme for a company that has a "sufficiently close connection" with the jurisdiction can be proposed albeit recognition in Poland is at

Personal income tax results of participating in an option plan in a situation where the exercise of an option by a beneficiary leads to the acquisition of shares and a simultaneous resale of the shares

  • Dentons
  • -
  • Poland
  • -
  • March 25 2014

In the judgment of 7 February 2014, case no. II FSK 34712, II FSK 41912, the Supreme Administrative Court (NSA) considered that if the performance

Sale of a real property not included in the register of fixed assets

  • Dentons
  • -
  • Poland
  • -
  • March 25 2014

In the resolution of seven judges of February 17, 2014 (case ref. II FPS 813), the Supreme Administrative Court stated that in light of the legal

Owing to tax succession, a surviving company is eligible to enjoy tax benefits accruing in the period during which shares were held by a target company

  • Dentons
  • -
  • Poland
  • -
  • March 25 2014

In the judgment of February 14, 2014 (case file no. II FSK 53612) the Supreme Administrative Court confirmed that a surviving company (hereinafter

Cash pooling agreements are not subject to thin capitalization rules

  • Dentons
  • -
  • Poland
  • -
  • March 25 2014

The Voivodship Administrative Court in Warsaw, in a judgment handed down on February 20, 2014, case ref. III SAWa 256213, held that a cash pooling

Tax on civil law transaction on sale of an enterprise without separating out its components or their value in the sales agreement

  • Dentons
  • -
  • Poland
  • -
  • March 25 2014

The Supreme Administrative Court (NSA) ruled on February 12, 2014 (case ref. no. II FSK 50012) to confirm that, even though an enterprise may be a

A special place for comparison

  • Patpol Kancelaria Patentowa SP
  • -
  • Poland
  • -
  • February 25 2014

Comparative advertising is permissible in Poland, but strict rules must be followed. Advertising is a way of disseminating information about an

Tax aspects of donations within a tax corporate group (PGK)

  • Dentons
  • -
  • Poland
  • -
  • February 18 2014

As the WSA in Wrocław ruled in its decision of January 15, 2014 (case ref. I SAWr 197713), with respect to a donation made by a member of a PGK in

Application for tax overpayment without tax assessment proceedings

  • Dentons
  • -
  • Poland
  • -
  • February 18 2014

In its resolution of the panel of 7 NSA judges dated January 27, 2014, the Supreme Administrative Court (case ref. II FPS 513) resolved an

Rules for determination of the coasts of earning revenue on disposal of sharesstocks acquired as a result of contribution in kind

  • Dentons
  • -
  • Poland
  • -
  • February 18 2014

In its ruling of January 29, 2014 (case ref. II FSK 37112), the Supreme Administrative Court confirmed that, if sharesstocks in companies were