| In Principle

A certain capacity may be offered more than once in the same tender—just as a contractor may submit its own bid in a tender while also making its capacity available to another bidder in the same tender.

On 11 February 2014 the Warsaw Regional Court issued a long-awaited ruling demonstrating the current approach of the Polish courts to the sensitive issue of how to designate promotional prices for goods.

New VAT rules have been in force in Poland since the beginning of 2014. The new rules still raise certain doubts, so it is worthwhile to re-examine the most important changes concerning when the obligation to pay VAT arises, the tax basis, and invoicing.

Transactions between affiliates attract particular interest from the tax authorities, which are entitled to verify the declared income and assess adjustments of income. Audits of non-market transactions are expect to become more common.

At the stage of announcing competitive dialogue, the contracting authority need not have a functional and operational programme ready, but this does not stand in the way of commencing the procedure and specifying the value of the procurement.

Real estate auctioned off in execution proceedings may be tempting because of below-market prices. But a low price also has its price.

The holders of share certificates of Giesche SA did not succeed in reactivating the pre-war company. But does that mean that share certificates issued by pre-war Polish companies are now only of value as collector’s items?

It is apparent from recent events that competition authorities, both in Poland and at the EU level, are seeking to eliminate violations through “amicable” methods of dispute resolution.

The Supreme Court has ruled that cases seeking refund of a bid bond lie within the jurisdiction of the civil courts, finally resolving doubts surrounding the legal recourse a contractor should follow to reclaim a deposit retained by the contracting authority.

An amendment to the Public Procurement Law will increase the threshold for application of the public procurement regime. Contracts and contests worth no more than EUR 30,000 will be exempt from procurement procedures.

With planned changes to EU regulations governing the audit market, contractual clauses limiting the selection of audit firms will have to be removed from credit agreements.

Comments on the consequences of failure to observe the required form when selling shares in a limited-liability company and the possibility of correcting this defect.