BulletinAugust 2022

NEWSLETTER

No. 21, August 2022

Malinowski & Associates. Legal Advisors. Partnership

Table of contents

 

Simplification of administrative procedures

In mid-July, a government bill amending certain laws to simplify administrative procedures for citizens and businesses was submitted to the Parliament.

More cases will be processed under the simplified procedure

The administrative authority in certain situations handles the case in a simplified procedure, that is, truncated from some of the formalities that characterize ordinary proceedings. However, each time the possibility of hearing a case in this mode must be based on special provisions. The simplified procedure differs from the ordinary procedure by an abbreviated evidentiary procedure – the evidentiary procedure is limited to the evidence submitted by the party in the application and that held by the authority ex officio.

The settlement of the case in a simplified procedure should take place within a month from the date of initiation of the proceedings.

If the amendment enters into force, the simplified procedure will be applied to the granting of permits for domestic wholesale of alcoholic beverages and permits for the sale of alcoholic beverage stocks held. Although, as a general rule, the provisions on tacit settlement (i.e., the case is considered to have been settled in a way that completely accepts the request if the authority does not issue a decision or raise an objection within a month) apply in the simplified procedure, the above-mentioned. The permits excluded this possibility.

Changes regarding. reports on the activities of the foundation

A foundation registered in the National Court Register is obliged to submit an annual report on its activities to the competent minister. If the amendment comes into effect, such a report will be submitted not only on paper, but also electronically on a form.

No possibility of appeal against some decisions

Justifying this on the grounds of procedural economics, the government is proposing the introduction of a so-called “economic” procedure. single-instance in the case of certain administrative proceedings. Single-instance implies the elimination of the possibility of appealing a decision. Such a rule will be introduced in application proceedings:

1. provision of a technological channel by the road manager
2. transfer of the decision on permission to occupy the road lane for purposes related to telecommunications infrastructure
3. entry in the register of appraisers for types of agri-food articles.

The government, in its justification of the draft, pointed out that the authorities’ decisions on the aforementioned matters are devoid of discretion due to the law’s explicit designation of the prerequisites for granting the requests. For this reason, in the Government’s view, there is no need to appeal the decisions issued.

Electronic permit applications for water issues

The amendment will introduce the possibility of electronic submission of applications for issuance:

1. water permit
2. water law assessment
3. decision on exemption from the prohibition of sewage collection
4. a decision on exemption from the prohibition on carrying out works that may affect the integrity or stability of the dikes
5. promise to issue a water permit.

Possibility of electronic service in patent cases

Currently, in proceedings before the Patent Office, applications and correspondence can be submitted either electronically or through a teleinformation system, with communication in this form working only one way: client -> Office.

If the amendment enters into force, in proceedings for obtaining a patent, supplementary protection right, protective right or right of registration, as well as maintaining them in force, with the consent of the party, the Patent Office will deliver correspondence via the telematic system. Such correspondence will be considered delivered on the date indicated in the electronic acknowledgment of receipt, and in the absence of receipt – after 14 days from the date of posting the letter on the portal.

Change in the deadline for reporting changes to the Central Register of Beneficial Owners

Established two years ago, the obligation to report information on the beneficiaries of business entities to the Central Register of Actual Beneficiaries has already been modified a couple of times by the legislature, including. In terms of reporting data discrepancies. This time the deadline for reporting changes is to be changed.

Recall that currently, within 7 days from the date of occurrence of an event justifying a change in the information disclosed in the CRBR, the entity affected by the change is obliged to report it electronically. The sanction for failing to report the change is a hefty fine. The amendment calls for extending the deadline to 14 days.

Suspension of the application of the public procurement law to the acquisition of coal

In view of the energy crisis affecting Polish coal consumers, the government is proposing to suspend the application of the dot-com rules for six months. public procurement for the acquisition of coal by local government units and their subordinate organizational units.

More changes to the VAT law

Work is currently underway at the Government Legislation Center on another amendment to the Value Added Tax Law, tentatively called SLIM VAT 3.

Increasing the sales limit of a small taxpayer

Currently, for a taxpayer to be considered a small taxpayer, its turnover must not exceed the equivalent of €1,200,000. If the Government’s proposed changes go into effect, the sales limit will be raised to €2,000,000.

Binding of the taxpayer to the Binding Rate Information

Binding Rate Information (WIS) is a decision issued for the purpose of taxing the supply, import or intra-Community acquisition of goods or provision of services. The decision specifies the good or service and indicates the correct tax rate.

Currently, the WIS only binds tax authorities. If the amendment comes into effect, the WIS will also be binding on the affected taxpayer. Therefore, we recommend caution when applying for Binding Rate Information.

When will it not be necessary to issue advance invoices?

Currently, the taxpayer is required to issue an advance invoice, documenting his receipt of all or part of the payment before the transaction (with certain exceptions). The amended VAT law provides for an exemption from the obligation to issue an advance invoice if payment is made in the same month in which the activity documented by the invoice was performed.

Funds from the VAT account will be used to cover further taxes and fees

Currently, the law allows funds accumulated in the VAT account to be used to cover certain taxes and fees. The amendment will additionally allow payment from this account:

1. tax on the extraction of certain minerals and interest on late payment
2. retail sales tax and interest on late payment
3. foodstuff levy and interest on late payment
4. of flat-rate tax on the value of production sold and interest on arrears
5. tonnage tax and default interest
6. fees for permits issued under the Law on Upbringing in Sobriety and Counteracting Alcoholism.

Bank accounts for limited liability companies before entry in the National Court Register.

In order to implement the law of the European Union, the Government has referred to the Sejm a bill amending the Law on the National Court Register and certain other laws.

When a natural person (e.g., a partner of a company), who does not have a PESEL number, is entered in the KRS, it will be mandatory to enter his or her date of birth in addition.

In addition, a provision will be added to the Commercial Companies Code, according to which limited liability companies in organization will have the option of establishing a bank account into which contributions to cover share capital can be made. However, this will not be an obligation, but only an option. According to the intention of the drafters, the amendment is intended to counteract situations in which financial institutions demand confirmation of the company’s entry in the KRS from companies in organization wishing to establish an account.