TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

To content

Work-life balance directive

Labour law provides for several types of leave for working parents: maternity leave, parental leave and unpaid extended post-maternity leave. In addition, employee-fathers can take so-called paternity leave of two weeks. Statistics show, however, that while paternity leave is used more and more, parental leave is only used by 1% of men. Perhaps, the work-life balance directive will change this.

Contract can be considered as a VAT invoice – crucial CJEU ruling

On 29th of September 2022 The Court of Justice of the European Union has handed down a ruling with a signature C-235/21, which could have a significant impact on the fundamental importance of the VAT invoice in business transactions and leave taxpayers in ongoing uncertainty regarding the qualification of non-tax documents. According to the ruling, in exceptional cases, an agreement between contracting parties may be considered as a VAT invoice.

What are Employee Capital Plans (PL- PPK)?

On 1st January 2019, the Act on Employee Capital Plans (PL-PPK) came into force, introducing a voluntary, private long-term savings system, part of the so-called third pillar of the Polish pension system. PPK is a system created jointly by the employee, the employer and the state, supervised by the Financial Supervision Commission (PL-KNF). Who can use PPK and under what conditions? How to implement it in a company? And why is it worth it when thinking about it in the context of building the employer’s image – recruiting and retaining employees.

New holding law already in force

We would like to remind you that as of 12 October 2022, the so-called holding law is in force in Poland, which introduced i. a. the possibility to exclude the responsibility of the management board for decisions taken in the interest of the entire capital group and the possibility to repurchase minority stakes/shares of a subsidiary. These are important issues from the point of view of subsidiary boards in particular, as it introduces into the Polish legal order solutions which formalise the actual functioning of capital groups.

Omnibus directive – changes to e-commerce

On 28 May 2022 Member States of the European Union were required to adopt and start applying legislation implementing Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 amending Council Directive 93/13/EEC and Directives 98/6/EC, 2005/29/EC and 2011/83/EU of the European Parliament and of the Council with regard to better enforcement and modernisation of EU consumer protection legislation (hereinafter: the Omnibus Directive), which introduced changes to consumer protection law. Althoughthe draft law implementing the Omnibus Directive is only being proceeded by the Polish Sejm, we already invite you to familiarise yourself with the main changes today.

+49 30 88 03 59 0
berlin@vonzanthier.com
To top