Publication date: January 11, 2024
Amendment to the Polish Code of Civil Procedure: changes in the scope of enforcement proceedings
Introduction, basic objectives of the Amendment
The Act of 9 March 2023 changed a significant part of the provisions of the Polish Code of Civil Procedure (Act of 17 November 1964). A large part of the changes covered enforcement proceedings, i.e. a separate (from, inter alia, examination and auxiliary) type of civil court proceedings.
According to the reasons for the Draft Amending Act (Print No. 2650), the new legal changes were primarily aimed at simplifying the applicable procedures, reducing the workload of the courts and shortening the duration of proceedings. In the field of enforcement proceedings, one of the specific objectives was to specify the rules regarding the so-called bailiff services.
More
Publication date: January 11, 2024
Obtaining information about the account and payment of the contribution in the event of the bank account holder’s death is often a considerable problem for heirs or administrators of the estate. Problems are caused not only by procedural requirements, but often also by banks themselves, which have little to gain from fulfilling their obligations towards authorized persons, but a lot to lose. From the economic point of view – financial resources which – although given to the bank under a repayable title – constitute the basis of its lending activities, from the legal point of view – venturing into the thicket of inheritance regulations and in many cases – the circle of heirs is difficult to determine, and it is easy to stumble, and thus, there are also problems with banking supervision. Therefore, banks are very reluctant to perform their duties, often multiplying problems and procedural requirements. It is therefore worth knowing when the bank should and when it cannot provide information about the account or withdraw funds from it.
More
Publication date: January 10, 2024
As a law firm cooperating with clients in matters of cross-border investments, KIEŁTYKA GŁADKOWSKI KG LEGAL tries to keep up to date with information on regulatory changes in neighboring jurisdictions for the purposes of the expansion and investment plans of our foreign clients.
In this article, we present general information about legislative changes in Ukraine in the field of medical cannabis.
KIELTYKA GLADKOWSKI KG LEGAL PROVIDES ITS FOREIGN CLIENTS WITH LEGAL SUPPORT IN UNDERTAKINGS RELATED TO MEDICAL CANNABIS LOGISTICS CENTRES IN POLAND FOR DISTRIBUTION TO UKRAINE
Legislative changes in Ukraine.
In Ukraine, on December 22, 2023, a bill on the legalization of cannabis for the production of medicines was passed. It provides for the authorization to use medical cannabis for the prevention and treatment of various diseases. This medicinal product will, of course, be available only on prescription, and its sale will only be carried out by pharmacies that have the required licenses and can offer appropriate storage conditions. Additionally, each plant, batch of processed products, unit of packaged products, and packaging of cannabis-based medicine will be marked with a unique electronic identifier. The project also envisages the creation of a special information database in which data from these identifiers will be entered.
More
Publication date: January 10, 2024
Recognition of the judgment to initiate foreign bankruptcy proceedings does not constitute an obstacle to the initiation of bankruptcy proceedings by a Polish court. However, if the judgment to initiate the main foreign bankruptcy proceedings has been recognized, the bankruptcy proceedings initiated in the Republic of Poland are secondary bankruptcy proceedings.
More
Publication date: January 10, 2024
In selected industries, employees can only pay tax on 50% of their income – new rules in Poland
In the case of Polish employees – IP creators, such as software developers, architects or engineers, “creative employees” of foreign companies have the privilege of paying income tax at the level of 50%. The idea is to stimulate the need to accelerate the development of industrial property in Poland, and the incentive for this is the preferential method of paying lower taxes, the basis of which is only half of the salary. This means that the second half of the salary is not subject to income tax. Polish tax offices are increasingly actively monitoring Polish employment contracts in software and engineering professions. A properly created employment contract template guarantees the legality of such a solution.
More
