Publication date: June 17, 2025
One of the absolutely key issues in running any business is the accounting of revenues and costs. Based on Polish legal regulations and established accounting practices, various accounting documents are used to document business transactions. In the context of contractual penalties, we most often deal with two types of documents – an accounting note and a debit note. These terms are sometimes used interchangeably, but their application and meaning may vary depending on the context and practices adopted in the company. This article will discuss the basic issues related to maintaining such documents in the context of provisions on contractual penalties.
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Publication date: June 13, 2025
Businesses and companies use various financial and banking tools provided. The question arises whether it is permissible to file an identification report for a business registered in the National Court Register, whose bank account was opened in the so-called parallel banking.
The obligation to indicate a bank account during registration in the National Court Register
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Publication date: June 13, 2025
When can the creditor call for payment – when does the claim become due?
A call for payment (payment demand) is a basic action of the creditor aimed at amicable satisfaction of the claim before initiating legal proceedings. In the case of a debtor who is a citizen of another country, a properly formulated payment demand plays a special role, both in terms of effectively making the claim due and in the context of further procedural activities.
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Publication date: June 13, 2025
Cases when valuation of enterprise is required.
What is an enterprise?
The legal definition of an enterprise was introduced on the basis of the Act of 23 April 1964 – Civil Code. According to art. 55 (1), an enterprise is an organized set of intangible and tangible assets intended for conducting business activity. It includes in particular: a designation individualizing the enterprise or its separate parts (name of the enterprise); ownership of real estate or movables, including equipment, materials, goods and products, and other property rights to real estate or movables and others listed in the indicated article. In turn, art. 55 (2) indicates what should be understood by the concept of “legal act involving an enterprise”. According to this regulation: a legal act involving an enterprise includes everything that is part of the enterprise, unless otherwise results from the content of the legal act or from special provisions. As indicated in the literature on the subject: An enterprise as an organizationally connected complex of intangible and tangible assets may be the subject of one legal act (uno actu). The unity of the enterprise is thus presumed, which gives rise to specific rights to the enterprise and all components that were part of the specific enterprise. Additionally, the literature indicates the problem of whether it is permissible for the parties to shape the legal relationship in a different way than through one legal act concerning the enterprise as a whole (in the form of performing several legal acts, which could affect tax optimization). The following position should be indicated here:
The sale of individual components of the enterprise, even if they are of significant value in comparison to the value of the entire enterprise, does not constitute a basis for recognizing that its sale actually took place. The enterprise as the subject of the sale must constitute a whole in organizational and functional terms.
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Publication date: June 02, 2025
The new organizational model of Primary Health Care facilities and the introduction of the institution of a medical proxy have been in force since 1 January 2025. It has introduced changes to the functioning of primary health care, primarily through the creation of teams consisting of a family doctor, nurse and midwife, who jointly provide care for the patient. Nurses and midwives will cease to function as independent practices with their own patient lists. From 2025, they will form teams with primary health care doctors, which means that when a patient chooses a doctor, they automatically accept the entire care team. Patient declarations about choosing a specific nurse or midwife lose their validity. This raises concerns, because approximately 1,600 entities run independent nursing and midwifery practices, serving approximately 8 million patients, which may lose the ability to continue operating after the changes, moreover, the regulations do not specify precisely the principles on which independent nursing and midwifery practices are to be included in primary health care teams, which raises uncertainty and even greater concerns among the nursing community.
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