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Withholding tax must be levied on payment obligations expired as a consequence of confusio

  • Dentons
  • -
  • Poland
  • -
  • March 26 2015

In its judgment of February 26, 2015 (case file no. II FSK 329612) the Supreme Administrative Court (NSA) found that withholding tax must be levied

Tax effects of exchanging shares between a company limited by shares and a limited partnership

  • Dentons
  • -
  • Poland
  • -
  • March 26 2015

The Supreme Administrative Court (NSA) ruled on February 13, 2015 (case file no. II FSK 328012) that an in-kind distribution of 100 of shares of a

A taxpayer’s important interest warrants a reversal of the final decision to refuse to acknowledge an overpayment

  • Dentons
  • -
  • Poland
  • -
  • March 26 2015

In a judgment handed down on February 16, 2015 (Case No. II FSK 5213), the Supreme Administrative Court permitted an amendment to the final decision

VAT taxation of in-kind redemption of shares

  • Dentons
  • -
  • Poland
  • -
  • March 26 2015

The Supreme Administrative Court (NSA) ruled on February 12, 2015 in Case No. I FSK 181413 that there are no legal grounds for taxing non-monetary

Global intellectual property newsletter - issue 0115

  • Clifford Chance LLP
  • -
  • China, European Union, Germany, Poland, Spain, United Kingdom, USA
  • -
  • January 21 2015

Establishment of the Unified European Patent Litigation System has been subject to many efforts of European leaders and legislators for more than four

Poland: a busy year for the courts

  • Patpol Kancelaria Patentowa SP
  • -
  • Poland
  • -
  • January 5 2015

Several interesting judgments regarding the use of images in Poland were handed down in 2014 The right of publicity is a personal right, according to

Companies should register with the Social Security Office (ZUS) man- agement board members they have management contracts with, even if they are performing the contract as self-employed entrepreneurs

  • Dentons
  • -
  • Poland
  • -
  • December 18 2014

Companies should register with the Social Security Office (ZUS) management board members they have management contracts with, even if they are

No grounds to charge interest for unjustifiably prolonged duration of tax proceedings

  • Dentons
  • -
  • Poland
  • -
  • December 18 2014

The Voivodship Administrative Court in Warsaw, by a judgment of November 18, 2014, case file no. III SA Wa 100414, ruled that a greater size of

The term “performances of similar nature” does not refer to all intangible services

  • Dentons
  • -
  • Poland
  • -
  • December 18 2014

The Provincial Administrative Court in Warsaw, in its ruling of November 20, 2014 (case file no. III SAWa 169414) ruled that the term “performances

Update on 3D trade marks shape marks

  • Bird & Bird
  • -
  • European Union, Poland
  • -
  • December 16 2014

A 3D trade mark in relation to a new unique product idea could in theory have been a way to achieve a monopoly on the market. However, while the