In the news section, we discuss, among others, a significant resolution by the Supreme Court on the distinction between the validity of the driving licence document and the right to drive vehicles, and explain the impact of the changing rules on the legal qualification of the act – between misconduct and crime – depending on the extent of the damage at the time of ruling.
We also address an important subject of the right of attorney of his own motion to appeal in terms of the allocated costs – issues of significant importance to the practice of attorney.
In the tax area, we are approximating the draft amendments to the inheritance and donation tax law, which aims at simplifying procedures and reducing administrative burdens.
We are also discussing a new, more favourable position of tax authorities on short-term rental by family foundations – a matter of interest in the practice of property planning.
In the section on company law, we examine the practical and legal aspects of adjusting the number and value of shares to the share capital of the company in the context of the redemption of shares, as well as the new regulations allowing the contribution of cash to share capital through a bank account – in the light of the provisions implementing the EU Directive.
In the “Analysis and Development” section, among others, we publish a practical micro-guide on advertising of medical devices, in which the author orders complex national and EU rules and shows how to promote sensitive products legally.
We also present an in-depth analysis of the function of an ordinary meeting of partners in a limited liability company, recalling the reporting and organisational obligations on the board.
In turn, the closing article raises a controversial and still interesting issue – whether the use of business equipment for private purposes results in the creation of income with the employee. The author presents various positions of doctrine and case law and their practical tax consequences.
We hope that our warehouse will prove to be a useful source of information and support for your decision-making – both in professional work and in contacts with the administration or customers
Dr Andrzej Dmowski Editor-in-Chief of the monthly “Legal and Tax Advice RB Newsletter”