Doniec Górecki & Partnerzy / Law · Business · Perspective
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Tax
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.…
Disputes and restructuring
Separate procedure for commercial cases
At the outset, the bill’s authors assume that participants in commercial dealings act professionally. They therefore require parties to follow a rigid procedural framework. This speeds up proceedings but also makes the outcome dependent on detailed knowledge of the rules governing commercial proceedings…
Disputes and restructuring
Civil Procedure Code amendment: commercial proceedings return (1/2)
Separate proceedings in commercial cases are not new to Polish law. The former rules applied until 3 May 2012. Seven years after their repeal, the Polish legislature is returning to a separate procedure…
Disputes and restructuring
Limitation: changes for new and existing claims
New rules on limitation of claims of a proprietary nature have applied since 9 July 2018. The main change is shorter limitation periods. Consumers and businesses are also treated differently.