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Polish CIT exemption applies also to special Cypriot funds managed by a corporate body
  • Dentons
  • Poland
  • July 30 2015

In a recent Polish Supreme Administrative Court's award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for


Defective decisions irreversible after five years
  • Dentons
  • Poland
  • July 29 2015

In its ruling of 1 June 2015, Case No. I FSK 199413, the Supreme Administrative Court (NSA) ruled that the statute of limitations in tax law is not


The timing of income in connection with participation in employee incentive programs organized by an overseas company
  • Dentons
  • Poland
  • July 29 2015

The Voivodship Administrative Court in Warsaw, in a judgment dated June 12, 2015 (case file no. III SAWa 304314) ruled that income on account of


Tests for having a fixed establishment in Poland for VAT purposes
  • Dentons
  • Poland
  • July 29 2015

The Provincial Administrative Court in a ruling of June 15, 2015 (case file number: III SAWa 333214) found that a taxpayer should have a fixed


Resolution adopted by the Supreme Court sitting in a panel of 7 judges dated June 17, 2015 regarding social insurance contributions paid by members of a company management board
  • Dentons
  • Poland
  • July 29 2015

A panel of 7 judges of the Supreme Court (SN) adopted a resolution on June 17, 2015 (case file no. III UZP 215), worded as follows: A member of the


Supreme Court: it’s possible to seek determination of abusiveness in class action
  • CMS Cameron McKenna
  • Poland
  • July 29 2015

In the recently published grounds to a judgment dated 14 May 2015 concerning a class action filed by CHF borrowers against mBank (case file no. II


Poland - ISPs obliged to actively protect copyrights in the internet
  • Baker & McKenzie
  • Poland
  • July 27 2015

Based on the unprecedented judgment of the District Court in Krakow dated 21 May 2015 (IX GC 79112), the famous Polish ISP chomikuj.pl (P2P hosting


Important changes of criminal proceedings part 1: increased role of professional counsels
  • CMS Cameron McKenna
  • Poland
  • July 23 2015

All clients who are or may become involved in criminal proceedings, in particular as injured parties, should be aware of the significant amendment of


Sąd Najwyższy: można dochodzić ustalenia abuzywności w postępowaniu grupowym
  • CMS Cameron McKenna
  • Poland
  • July 23 2015

W opublikowanym kilka dni temu uzasadnieniu wyroku z dnia 14 maja 2015 roku dotyczącego pozwu grupowego kredytobiorców we frankach przeciwko


Elektrim case era comes to an end
  • Kubas Kos Gałkowski
  • Poland
  • July 23 2015

On June 9 2015 the president signed the new Law on Restructuring. This new statute (which will fully come into force on January 1 2016) will reshape