project

(R)evolution in dealings between taxpayers and tax authorities

The draft Act on Resolution of Double Taxation Disputes and Conclusion of Advance Pricing Agreements would introduce a new tax institution, the Cooperation Programme, as part of its implementation of the conception of horizontal monitoring. The Cooperation Programme is intended to enter into force on 1 July 2020.

New Public Procurement Law: Mediation and conciliation at the Court of Arbitration at the General Counsel to the Republic of Poland—good or bad solution?

Under the proposed new Public Procurement Law, in the event of a dispute involving performance of a public contract, amicable resolution of the dispute would be handled by the Court of Arbitration at the General Counsel to the Republic of Poland. But the proposal generates legal doubts.

Key changes proposed in waste records and Waste Database

A draft Act Amending the Waste Act and Certain Other Acts has been submitted to the Polish parliament. The proposal is designed to totally digitise the Database of Products, Packaging and Waste Management (known as the Waste Database or BDO). The proponents’ aim is also to expand the functionality of BDO so that it is also used by businesses to maintain their current waste records. This would allow the authorities to easily identify the generator and subsequent possessors of wastes.

Can an aggrieved person harmed by a corporate entity file a complaint concerning tardiness?

Tardiness in investigations and court cases is a structural problem in Poland. This was confirmed among other things in a pilot judgment issued by the European Court of Human Rights (ECHR) of 7 July 2015 in Rutkowski and Others v. Poland. This is also confirmed by Ministry of Justice statistics. In 2018, the number of investigations of a duration of between two and five years was up 583 on 2017. Tardiness can occur in particular in complex criminal cases with a commercial element, and for this reason the problem of tardiness will probably affect corporate liability cases conducted once a law now before parliament takes effect. Based on the current wording, the question arises of who will be able to file a complaint concerning tardiness in cases of this kind, and when.

Bad smell law places restrictions on construction of large-scale animal farms

A bill has been released recently regulating the minimum distance for a planned development project in the agricultural sector if it might generate an odour. The proposal comes in light of an increasing number of complaints and motions about odours given off by animal care and breeding facilities.

RES Act to be amended again

A proposal for amendment of the Renewable Energy Sources Act has been published. It is intended to enable production of new RES while keeping energy prices as low as possible for users.