From 30 April 2018 the main guidelines concerning regulated business activity can be found in the new Business Act. The number of regulatory provisions affecting business activity in Poland will not decrease, but they will be spread more widely across industry-specific regulations. There are also changes favourable to business.
The right to claim higher tax costs at 50% has recently been one of the most problematic issues in the relationship between tax authorities and taxpayers. At the beginning of the year this limit was raised twice, but the list of persons entitled to claim such costs was narrowed. Moreover, the tax authorities are consistently doing everything they can to stop taxpayers from taking advantage of this rate. So who is the 50% write-off intended for, and what are the criteria for eligibility?
What is the situation regarding power of representation to file the electronic European Single Procurement Document (ESPD)?
Can an ESPD be signed by a contractor representative appointed for a tender using their certified electronic signature, or do persons listed in the relevant register as representatives of the contractor now have a new obligation, to sign an ESPD? Is this measure by the legislature a restriction of competition in tenders?