interrogation of a foreign witness by a Polish court in a commercial court case
– practical bullet points on the example of a specific witness summons.
The changes in the functioning of the
justice system caused by the COVID-19 have been ongoing since the first quarter
of 2020. The first of them were introduced in the Polish legal system at the
beginning of March 2020, and to date these regulations have already been
amended several times. The changes mainly concern court proceedings, the way in
which cases are dealt with, as well as the issue of questioning witnesses. The
present article will focus on the latter issue, in order to explain in detail
how a witness is summoned and examined by a Polish court.
In accordance with article 15 zzs1
of the Polish Act of March 2, 2020 on special solutions related to the
prevention, counteraction and combating of COVID-19, other infectious diseases
and crisis situations caused by them (hereinafter as the “Act”):
The Wall Street Journal recently described quirks in the U.S. Tax Treaty with Malta that became a popular topic in the legal advice sector. In the said article, WSJ describes an offshore tax shelter (a tax regulation in Malta) which promises rich Americans they can avoid lots of capital-gains taxes by setting up pensions in Malta. This issue is not only American struggle with tax abuse. For instance, Poland has also signed an international tax treaty with Malta (Agreement between the Government of the Republic of Poland and the Government of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in La Valetta on 7 January 1994) and in 2020 the Treaty was amended due to the necessity of closing loopholes in the international (bilateral) tax system. Moreover as a restoration of the Polish industry after COVID-19 pandemic, the Polish Government and the Ministry of Finance prepared the new Tax Act which shall prevent the change of the entity’s tax residence to the offshore tax shelter .
we move to the tax abuse based on the U.S. bilateral tax treaty with Malta it
is advisable to start with Treaty’s provisions treatment.
– MALTA TAX TREATY
The Treaty was done in 8 August 2008 and came into force in late 2010. As Jeffrey L. Rubinger wrote The Treaty contains very favorable provisions that can result in significant tax benefits to U.S. members of a Maltese pension. In order for such U.S. members to take advantage of these benefits, the pension must qualify as a resident of Malta under the Treaty and also satisfy the limitation on benefits (LOB) article of the Treaty. In his article Rubinger enumerates the Treaty’s provisions that could become a victim of the interpretation tax abuse.
On 2 to 4 November 2021 KIELTYKA GLADKOWSKI KG LEGAL will take part in the virtual SPG 2021 Forum organised by R3 (Association of Business Recovery Professionals) SPG Forum (link) is a conference for trustees, restructuring experts and their employees.
During this 3-day event, our lawyers will have the opportunity to discuss the
practical issues, participate in workshops and network with peers.
Some of the topics discussed will be the current regulatory framework for
insolvency practitioners, key legal changes affecting the insolvency and
restructuring of people and companies, and the exclusion of directors, the FCA’s
guidelines for managers appointed or intended to be appointed by regulated
firms; panel sessions with representatives of the financial industry discussing
their experiences with the pandemic, recovery and new market trends; workshops,
during which it will be possible to look at issues related to the insolvency of
a real estate enterprise; workshop sessions during which the investigation and
prosecution of claims in insolvent real estate will be discussed in-depth; interactive
workshops, entirely devoted to the possibilities of the hotel business dealing
with the challenges of the pandemic.
text is an instruction on how to go through the electronic procedure on the KRS
(National Court Register) Portal to set up a simple joint-stock company in the
e-forms National Court Register application. We are going to show you a
shortened and simplified procedure in few steps on which the applicant should
Brand New Online Portal of the Polish Register of Entrepreneurs of the National Court Register
On 1st July 2021 in Polish jurisdiction a revolutionary change has taken place. Namely, there has been amended an Act on the National Court Register (Journal of laws of 2021, item 112 as amended). The amendment is about an introduction of an electronic registration procedure. Especially the form of filing applications for the entry in the Register of Entrepreneurs of the National Court Register will be changed. The amendment mainly concerns the registration issue of the limited liability company and the partnerships.
The National Court Register Act amendment is caused by a necessity to implement the European Parliament directives and the EU’s Council directives on some of the company law aspects (2017/1132 EU; 2012/17/ EU, etc.). The issue of the adaptation to the European Union law can be found in the first article (art.1) of the Amendment Act of the National Court Registration Act.