In the News Review section we present the latest issues relevant to entrepreneurs and economic operators.
We discuss, among others, current challenges in the area of B2B relations and their potential reclassification into employment contracts, extension of the offer Russell Bedford on investigative audit services and the importance of forensic in the SME sector as a risk management tool, including due diligence processes.
We also point out the key "red flags" in accounting, which can signal the risk of fraud, and analyse the role of transfer prices as a strategic area of the operational diagnosis.
The following part of the newsletter focuses on regulatory changes – we discuss the latest amendment Restructuring rights and substantial modifications to the CIT Act concerning the functioning of family foundations, including new requirements concerning 36-a monthly ‘lock-up’. In the “Net News” section, we look at the business prospects of Spain in 2025 – one from the most dynamic European markets.
The Analysis and Development Section is, as always, the deepened articles prepared by our advisors. In this issue we present four studies on key legal issues in practice:
Jan Gradkowski analyses the relationship between the GAAR clause and the safeguarding opinion, explaining their importance for the protection of taxpayers' rights and minimising fiscal risks.
Katarzyna Leszek presents a complex issue of the nature of the responsibility of board members from Article 299(2) KSH, indicating the latest lines of the Supreme Court case law.
Michał Potyra discusses one of the most important reforms of civil law in recent years – the abolition of incapacitation institutions and the introduction of a system of supported decision-making.
Sylwia Zając explains the rules of succession of the maintenance claim by analysing Article 1002 KC in the light of the latest case law and practical problems arising in succession proceedings.
We hope that the prepared content will not only become a source of knowledge for you, but also a practical support for management, tax and business decisions. We encourage you to read and contact our experts in the case of questions about the presented issues.
Dr. Andrzej Dmowski Editor-in-Chief of the monthly “Legal and Tax Advice RB Newsletter”