| In Principle

The new Waste Act of 14 December 2012 went into force on 23 January 2013. It introduces major changes in the waste management system in Poland. The prior Waste Act of 27 April 2001 will continue to apply in certain areas, however.

In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.

The European Court of Justice has ruled that the requirement to specify the amount in dispute in Polish currency does not apply to the European order for payment procedure.

At least one set of amendments to Poland’s Aviation Law will take off in 2013. It is closely tied to implementation of the Airport Charges Directive (2009/12/EC).

The most important changes this year are an increase in the minimum wage and elimination of certain notifications to the National Labour Inspectorate and the National Sanitary Inspectorate.

The tax consequences of sale of land in Poland depend on how the structures on the land are classified.

In a cross-border merger, the employees must have an opportunity to participate in the merger procedure and in the governance of the new company—typically by having an influence on the composition of the supervisory board.

Before buying bearer shares, it is important to check the validity of the share certificate. Under Commercial Companies Code Art. 328, a share certificate lacking the necessary data, the company seal, or the signature of the management board is invalid.

The New Year often brings with it numerous changes in regulations, including changes affecting specific judicial or administrative procedures, with an impact on how litigation is conducted. What’s new in this area in 2013?

A number of changes in two key laws governing the capital market—the Investment Funds Act and the Public Offerings Act—will go into effect in 2013.

Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.

What document constitutes grounds for entry in the commercial register of sale of at least 10% of the shares in a limited-liability company? A legal adviser analyses a resolution on this issue by the Supreme Court of Poland.