In 45. issue in news review you will find special useful information for entrepreneurs: about the role of call and put clauses in merger and acquisition transactions Michał Witek, a Barbara Figas approximates the principles of obtaining an apostille clause allowing for the authentication of foreign documents, indicating where such a clause is necessary.
Tax aspects – the issue of liability for tax arrears of a passenger company discusses Mateusz Krawczyński, Damian Kuszewski In turn, he addressed the issue of taxing a win in the competition, indicating what wins are taxed, and when the exemption can be used, the situation may be uncommon but still legally interesting. People operating in the IT sector will be interested in the text of Rafał Dąbrowski, in which he presents the subject of applying a lump sum on revenue recorded for computer scientists and programmers – a problem which still raises interpretational doubts.
Finally, economic and bankruptcy law: Michał Pankiewicz indicates how a creditor may obtain compensation if the counterparty does not pay the invoice within the time limit and Tomasz Mankiewicz explains what the Directive is second an opportunity which is intended to renew the provisions of the restructuring law primarily in the field of the so-called preventive restructuring, and still has not been implemented into Polish law.
Analysis and development – as a standard already – consists of four lyrics. The popular e-commerce industry has taken care of Michał Zawiła, discussing EU sales regulations through electronic platforms, explaining, among others, the principles of liability for goods and the VAT package for e-commerce.
Konstancja Sawecka approximate the purpose and nature of the statements and assurances in the sale agreements of shares or shares. Michał Zdanowski addressed issues related to elements of tax documentation of transfer prices over the years, i.e. of which such documentation should consist and what changes have been made in years 2017-2022.
The final article prepared Darya Bannaya – is a review publication on the subject of inheritance tax and donations, in which the author refers to the practice of tax authorities and administrative courts in applying exemptions.
Let the last quarter of this year be marked by balance and proper balance sheets.
Dr. Andrzej Dmowski Editor-in-Chief of the monthly “Legal and Tax Advice RB Newsletter”