Date 1 July 2023 The state of emergency epidemic has gone back to history. This is a topic that we recommend attention in first order. During the epidemic period, a number of specific legal solutions have been introduced and maintained, mostly through simplification.
These temporary regulations expired in mid-year 2023 – We are therefore discussing the legal and tax implications of this change, recalling the issues to be addressed.
While remaining on the subject of pandemic, and more specifically, the fight against the crisis associated with it - the issue of difficulty in clearing subsidies from the PFR Financial Shield 2.0. You can find it in Michał Pankiewicz's commentary.
We also draw attention to the deregulation bill, which introduced several dozen legal changes – some of them are closer to Milena Hęglewicz. At the end of the review of the news, we move on to the current issues of economic and tax law – the Constitutional Court's ruling on the provisions on subsidiary liability of the members of Sp.
z o.o. comments Leszek Dutkiewicz, and Michał Zdanowski discusses the general interpretation of the Minister of Finance concerning information obligations of real estate companies and taxpayers who have shares in these companies.
In the analysis and study section you are waiting for four articles. two they address problems in the field of tax law: Mateusz Krawczyński, in a study on the question of the VAT metre coefficient and pre-factor, analyses the VAT deduction rules charged by the municipalities which carry out taxed and exempt activities.
In another article, Damian Kuszewski considers the substance of the anti-tax avoidance clause (the so-called GAAR clause) in the context of activities that can be recognised as widely understood tax optimization.
Then we discuss issues relating to civil and bankruptcy law – Milena Hęglewicz analyses the principles of redress from the Paulina complaint towards the person in bankruptcy. In the closing study, Michał Pankiewicz discusses selected elements consisting of supervision of shareholders in capital companies.
As the issue 44. The newsletter is for summer months, we wish you a successful holiday break, rest and good weather. Dr Andrzej Dmowski Editor-in-Chief of the monthly “Legal and Tax Advice RB Newsletter”