Małgorzata Olejnik
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Anti-Crisis Shield: questions and answers (3/3)
The Anti-Crisis Shield provides for wage subsidies through two alternative forms of support specifically designed for that purpose.
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Anti-Crisis Shield: questions and answers (2/3)
The legislature has not made exemption from all or part of social security contributions conditional on a decline in business turnover. This also applies to employers registering between 10 and 49 employees for insurance.
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Anti-Crisis Shield: questions and answers (1/3)
The Anti-Crisis Shield generally makes the following forms of assistance available:
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Tax measures to improve liquidity during the COVID-19 pandemic
The Anti-Crisis Shield allows PIT and CIT taxpayers to deduct losses incurred in 2020 from income earned in 2019. In a crisis, when many businesses struggle to remain in…
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Employee outsourcing
Outsourcing changes how services are organised, but does not automatically remove employment and social insurance obligations. What matters is how the work is actually performed.
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Restructuring law: an opportunity amid the challenges of an epidemic
Restructuring and insolvency obligations: material set in the pandemic context, corrected to distinguish loss of liquidity from the three-month presumption.
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The COVID-19 epidemic and labour law
How must employers respond to threats to employees’ health and lives? Article 209(2) of the Labour Code requires them to inform employees immediately of risks and take protective action. Employers must also provide appropriate…
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CJEU case law and the second-hand video game market
CJEU case law generally treats sales of used computer programs on physical media and in digital form alike. Their resale is therefore lawful, regardless of whether they were originally…
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Craftsperson status and operating through a company: the 2020 changes
The latest amendment to the Crafts Act (Journal of Laws 2019, item 1495) changed the definition of a craftsperson. Since the beginning of the new year, it has no longer been limited to master craftspeople and journeymen operating as sole traders. It now also covers commercial companies and partnerships, including…
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Bad debt relief
VAT bad debt relief is an established mechanism and has been available in its current form for a year. The new development is simplified bad debt relief for PIT and CIT, which does not require court proceedings.…