This year’s amendments to the Polish Act on the National Court Register imposed new obligations on corporations registered in Poland. One of the changes was introduced by art. 19e.
Legal basis: Legal Act of 26/01/2018 about the amendment to the Act on the National Court Register and some other acts (Journal of Laws 2018, item 398).
From 15th March 2018 the submissions of financial statement documents are possible only in electronic form, and the mode of submitting these documents differs depending on whether the persons authorized to represent the entity are natural persons with the affixed PESEL numbers (Polish Personal Identity Numbers).
Poland will have its own tax on innovation. The Polish Ministry of Finance finishes work on the so-called IP Box.
It is a tax on innovation aimed to improve the innovativeness of the Polish economy.
It is directed to attract foreign innovative companies and to keep domestic innovative companies so that they do not “run away” to other countries where tax rates are more advantageous. IP Box is going to be 5% for 20 years (the period in which there lasts patent protection and other protective rights guaranteeing exclusivity for the author). However, it is uncertain whether it will be possible to maintain such a high level of tax relief, as the Ministry of Finance will have to comply with the restrictions imposed by the EC and OECD to avoid allegations of harmful tax solutions.
Caring for the state of the environment is one of the sentences of the state. Hence, the legislator imposes a statutory requirement on entrepreneurs to obtain a permit to issue emissions generated during the production of pollutants. Pawel Dyrduł, lawyer from law office KG Legal Kiełtyka Gładkowski Sp.p with its registered office in Krakow, discusses the issue of transfer of rights expressed in the permit to use the environment.
Permission to use the environment
The issue of obtaining a permit to use the environment has been regulated in the Act of 2001 Environmental Protection Law (Journal of Laws 2017.519 i.e. of 2017.03.13). It is generally accepted that the installations or equipment installed in the company affect the environment. The principle of operation of the installation, expressed in Art. 144 of the Environmental Protection Law stipulates that it should not cause the environmental quality standards to be exceeded. Putting into the environment substances or energy (gases or dusts into the air, sewage to water or to ground, waste generation) requires a permit, which is called a permit to use the environment. It appears at the request of the interested party. It is issued by an environmental authority competent for the place of business, causing the introduction of substances or energy into the environment for a period of 10 years with the possibility of extension for another 10 years.
The detective report is increasingly being used as evidence in ongoing cases. In family law, business law or in matters related to matter governed by the Hague Convention. Arrangements made by a professional third party may prove to be crucial and often augment the evidence in the process.
Performing detective services is a fully legal activity, described in the Act of 6 July 2001 on detective services. (Journal of Laws of 2017, item 556) (“Detective Services Act”), which states that it consists in obtaining, processing and acquiring information about persons or objects. Detective, according to Art. 13 of the Detective Services Act is required to produce a written report or a title report and hand it over to the employer. The report, as set out in the Act, should include a description of the facts of the case under investigation, the date of commencement and termination of activities, and the scope and conduct of the actions taken.
The evaluation of the legality of the report as evidence is based on both procedural and substantive law. A number of restrictions have been imposed on a detective, for example, he must have a license, he can only provide services on the basis of an agreement with a person involved in a particular case, his services are subject to freedom of establishment. During doing activities, he must act within the limits of the law – ethical principles and due diligence apply. He can make a documentary photograph only during the day, in a public place, and it is forbidden to use illegal means of obtaining information, such as eavesdropping. He cannot violate applicable laws and freedoms nor is it permitted to use methods reserved for law enforcement or special services, such as the Police. Regulations of the protection of personal data also apply.
Proof of the report is admissible by the competent court, but court may refuse to admit them on the basis of their origin, e.g. if evidence has been found in violation of the law. It is treated as evidence from a private document, and according to the Supreme Court ruling of 30 June 2004, “evidence from a private document is an independent means of proof which the court judges in accordance with the principles set out in Article. 233 § 1 c.p.c. “(IV CK 474/03). It is also possible to appoint a detective as a witness, but it is important to remember that a detective is required to keep a secret about the source of the information or the circumstances of the case and release him from such secrecy can only be based on the principles stated in the Code of Criminal Procedure.
