Worth to know

Real estate ownership transfer

Ownership of immovable property may neither be transferred on condition nor with the reservation of a time limit. Where a contract obliging to transfer ownership was concluded on condition or with the reservation of a time limit, an additional agreement between the...

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The ISO 37002 standard “Whistleblowing management systems – Guidelines”

The ISO 37002 standard “Whistleblowing management systems – Guidelines” is to be published in the coming weeks. The ISO 37002 standard focuses on the actions that an organization should take from the moment of receiving a whistleblower report to the moment when an organization has to decide on corrective actions and implement them. The ISO 37002 standard is a set of guidelines on how to create a system handling the reports made in an organization. The ISO 37002 standard is not intended to be a certified standard. Unlike the ISO 37001:2016 standard “Anti-bribery management systems – Requirements with guidance for use”, which is a certified standard.

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Risks related to balance confirmation

Companies often forget that confirming balances is more than just checking amounts. In particular, problems may arise in the case of disputed or doubtful claims.

What is included in the balance confirmation

The Accounting Act requires, in principle, confirmation of the balance of receivables. On the other hand, the Accounting Act does not require sending confirmation of the balance of liabilities.
As at the balance sheet date, all assets and liabilities should be inventoried. Entities perform the annual inventory in three ways, depending on the asset or liability they are dealing with. And so, the annual inventory is carried out by way of:
• physical inventory,
• balance confirmation,
• comparison of accounting data with relevant documents.

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Conditions for enjoying the research and development relief

In order to enjoy a tax relief specified in art. 18d of the Act of 15.02.1992 on Corporate Income Tax (hereinafter: “the CIT Act”), a taxpayer must perform activities that meet the conditions for recognizing them as research and development activities within the meaning

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The gratuitous surety is subject to taxation

In a judgement of 16.01.2020 (case no. II FSK 373/18) the Supreme Administrative Court (hereinafter: “SAC”) confirmed the position of the tax authorities that a surety, in order to secure a credit in exchange for an obligation to grant a surety, is – as a gratuitous benefit – subject to taxation.

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How the property remaining after liquidation is divided

Until the moment of crossing out from the National Court Register, the company in liquidation has the possibility to conduct its current activities, which may generate additional costs for it – for example: those resulting from the necessity to rent office space or the costs of verification of balance sheets, court fees, notarial or administrative fees.

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Home office

Work at home, the so-called home office, is becoming more and more popular. Especially in situations where the employer determines with the employee one or more days each week, allowing the employee for such a home office.

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Recommended procedure for the implementation of the GDPR

In our opinion, the starting point for implementing the procedures required by Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data…

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Impressum is an information obligation, which entails with the rights of entity to specified publications such as books, magazines and also journals. Similarly, subjects publishing websites are obliged to do so. It means that it is necessary to provide certain data for instance seat, telephone number or e-mail address, the number in the proper register or records under the legal sanction. If we take a look at different than German legal systems, such as the United Kingdom or United States ones, there is no institution, which represents this kind of solution in one hundred per cent and instead it refers to terms such as “site notice” or “imprint”. The similar situation takes place in Polish law, where there is a necessity to search for analogous regulations, which are applied depending on the relevant factual and legal situation.

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Monitoring of employees

According to the Act of 10/05/2018 for the Protection of Personal Data (J. of L. pos. 1000), the Labor Code has implemented specific regulations, regarding the possibility of introducing a special supervision by the employer, in the form of technical means enabling image registration as well as the possibility of introducing by the employer of employee’s e-mail control.

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It is worth knowing what rights we have and what we can do in terms of legal steps, when in our assessment we have encountered misselling, for example by contracting a bank loan or purchasing bonds or buying another financial product.

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