NEWSLETTER
No. 14, January 2022
Malinowski & Associates. Legal Advisors. Partnership
Table of contents
In the new issue of the law firm newsletter a novelty – a summary of the entire last year. We will refer to the topics we wrote about from the end of 2020 to December 2021 – which were not laws at the time, and indicate which drafts entered into force and which did not, and what was the further fate of the lawmaking processes discussed.
December 2020 – No. 1
We started the publication of the newsletter with a bump – the first December (2020) issue covered some extremely broad topics – from proposed tax changes, to a simple joint stock company, which is new to the market of commercial entities, and simplified restructuring, to pandemic assistance for entrepreneurs.
Of all the above issues, only tax issues were not covered by the law (i.e., they were not in effect as of the date of publication of the newsletter).
The draft amendment to the CIT Law, introducing the so-called “CIT Act. The Estonian taxation model (which we wrote about here), complete with minor amendments, was signed by the President on November 28, 2020 and went into effect on January 1, 2021. A second draft amending the CIT Law and the PIT Law suffered a similar fate.
January 2021 – No. 2
In the January issue of the newsletter, we discussed the draft law on handling customer complaints and disputes of financial market entities and the Financial Education Fund (link to the newsletter available here). The indicated project has not yet lived to see implementation in the form of a law – at the first session of the Sejm, held on January 21, 2021, the project was referred to the Public Finance Committee. At the Commission’s February 10, 2021 meeting, the decision was made to refer the matter further to the subcommittee.
We also mentioned the MP’s bill to amend the misdemeanor code of conduct, introducing “penalty orders” and excluding the right to refuse to accept a ticket (for more information, click here). The indicated draft was submitted to the Sejm on January 8, 2021, and to date has not received a first reading.
In the January issue, we also covered issues such as electronic delivery, dematerialization of shares and support for trading participants affected by the pandemic.
February 2021 – No. 3
In February 2021, we discussed a draft amendment to the Anti-Money Laundering and Terrorist Financing Law. At the time, we indicated that a person who conducts real estate brokerage activities in violation of the requirement of no criminal record (with respect to the enumerated offenses) is subject to a fine of up to PLN 50,000. In the end, the legislature decided to change the penalty to a fine of between two and five times the monthly salary in the national economy in the year preceding the year in which the violation was found. Other changes in the draft were cosmetic. Under the aforementioned. project, we separately described the issue of regulating activities for the benefit of companies or trusts and virtual currency activities and the issue of administrative penalties. The law was signed by the President on April 8, 2021. Most of the amended regulations went into effect on May 15, 2021.
The February issue also included considerations on tax optimization opportunities for limited partnerships and information on the removal of tariffs on certain goods in EU-US trade.
March 2021 – No. 4
In the March newsletter, we discussed a draft amendment to the Civil Procedure Code and other laws, introducing, among other things. The possibility of electronic real estate auctions, remote hearings or electronic service in civil proceedings. The law was signed by the President on June 9, 2021 and came into effect (with some exceptions) on July 3, 2021.
The amendment introduced the principle of holding remote hearings in civil proceedings. In the end, in addition to the regulations described in the bulletin, the law went into effect in a slightly modified form. In particular, a person summoned to a remote hearing may apply to participate in a remote session at the court building if he or she does not have the technical equipment to participate remotely. Such a request can be submitted at least 5 days before the scheduled date of the remote meeting.
The original draft included an obligation to provide the business e-mail address of the attorney appearing in the case and, as a consequence, for the court to make electronic service to this e-mail address if it is not possible to use the ICT system handling the court proceedings. In the end, the legislature decided to introduce service through an information portal instead of to the email addresses of attorneys, and the date of service is the date on which the recipient reads the letter posted on the portal (or the expiration of 14 days from the date of posting the letter on the portal – in the case of failure to read the letter).
We also discussed the Senate bill on compensating property damage resulting from a pandemic (study available here). On May 27, 2021, the Committee on Economy and Development, after the first reading, referred the draft to the Parliament with a motion to pass it, and since then nothing has happened in the legislative process.
Another Senate bill, described in the March newsletter, concerning, among other things. changes to the deadlines for contracting Employee Capital Plans and modifications to the Crisis Shield, brought to the Parliament on February 23, 2021, has not yet received a parliamentary print number.
The parliamentary bill, brought to the Sejm on March 11, 2021, to increase the tax-free amount to PLN 30,000 has not yet been submitted to the Sejm for deliberation. However, work on this project would be pointless now, as the tax-free amount has been increased as a consequence of one of the laws of the Polish Deal (we wrote about it here).
We also wrote about the EU regulation on the extension of certain documents in connection with COVID-19.
April 2021 – No. 5
In the April issue, we touched on the proposed law on citizen commercial judges, which was submitted to the Diet on March 19, 2021. During the first reading at the session of the Sejm held on December 2, 2021, it was decided to refer the draft to the Justice and Human Rights Commission.
In April, we also wrote about the submission of the deadline for filing the CIT return.
We discussed the parliamentary bill amending the Law on Compensating for Property Losses Resulting from Restrictions during a State of Emergency on Human and Civil Liberties and Rights, dot. to grant citizens the right to compensation for losses also caused by restrictions imposed during an epidemic emergency or state of epidemics. The project has not yet been recognized – in April 2021, the applicants were asked to complete the justification for the project.
We also mentioned the Senate bill amending the Entrepreneurs’ Law by introducing the possibility of reducing mandatory social insurance contributions by an individual entrepreneur for exercising the right to a vacation (in July 2021 the government’s position on the bill was received and nothing has happened since then), and a related bill introducing a vacation suspension of business activity for self-employed entrepreneurs (in September 2021 the government’s position on the bill was received by the Sejm).
May 2021 – No. 6
In the May issue of the newsletter, we discussed the MP’s bill to reduce the gender pay gap. The bill was submitted to the Sejm on April 22, 2021, and to this day has not received a print number – the applicants were called on to complete the justification in May 2021.
We also mentioned a draft amendment to the Labor Code that would allow periods of non-agricultural business activity to count as seniority. The project was referred for first reading on May 4, 2021, but so far has not been included in the agenda. On December 20, 2021, the government’s position on the project was received.
On April 14, 2021, a parliamentary bill amending the PIP Act was submitted to the Sejm, expanding the powers of the State Labor Inspectorate to include the ability to determine the employment relationship by decision. On October 14, 2021, the government’s position on the project was received, and no action has been taken since that date.
We have also written about the new VAT settlement procedures. The law was signed by the President on June 25, 2021, and is effective July 1, 2021.
June 2021 – No. 7
In the June newsletter, we touched on the government’s proposals for a Expanding the catalog of electronic devices covered by the reproduction fee, the Law on the Rights of the Professional Artist. The draft has not yet left the Government Legislation Center, and consultations on its final content are still ongoing.
We mentioned the draft amendment to the Payment Services Act presented by the President. The president proposed banning consumers from requesting payment in non-cash form (e.g., using a card). As a general rule, the law in this matter took effect on November 5, 2021 in its proposed form – but one exception was added in the course of legislative work. The ban does not apply to a single transaction whose value is greater than or equal to the average salary in the enterprise sector excluding profit-sharing awards in the third quarter of the previous year – which is currently PLN 5882.99.
In the June issue, we also told you about the mCitizen app and the amendment to the Code of Civil Procedure regarding the collection of debts against a consumer on a promissory note (signed by the President in August 2021, went into effect on September 24, 2021).
July 2021 – No. 8
The July issue of the newsletter included information on planned amendments to the Civil Code and the Code of Civil Procedure regarding the liability of adult children for the debt of parents-tenants of premises, the issue of the running of the statute of limitations in the case of a request for a settlement attempt, and new prerequisites for recognizing actions as exploitation. The president signed the law on December 27, 2021. The law’s effective date was set for June 30, 2022.
We also mentioned a controversial bill titled “STOP sanitary segregation,” banning discrimination on the basis of being vaccinated or not vaccinated against COVID-19. The draft has not yet received a parliamentary print number – it was referred to local government organizations for feedback in July 2021.
In the July newsletter, we also touched on the package of EU directives FIT for 55 and reminded the public that as of July 1, 2021, all amendment applications to the KRS are submitted electronically.
August 2021 – No. 9
In August, we discussed upcoming changes in the photovoltaic market – in particular, the way prosumers are billed for the energy they feed into the grid. Two drafts have appeared on the wall – a government draft, which assumes selling surplus energy at wholesale prices (while buying at retail prices), and an MP draft, which assumes maintaining the current method of settlement (transferring surplus to the grid and receiving it when production is lower), assuming a 1:1 ratio. The latter draft was withdrawn by the applicants.
Finally, in December 2021, the President signed the bill into law. As of April 1, 2022, the settlements will be based on the so-called “settlement”. The net-billing system, which is the purchase and sale of energy. The surplus fed into the network will be billed to the seller at its value.
We have also published an interesting interview with an entrepreneur in the business of installing photovoltaic panels.
September 2021 – No. 10
The September issue of the newsletter focused on the Polish Lada. The proposals we describe have been introduced into the Polish legal order. The possibility of a lump sum tax on the income of foreign individuals transferring their residence to Poland has been introduced – but with the difference that the deadline for paying the lump sum expires annually not on June 30, but on April 30.
We also discussed the main points of the National Reconstruction Plan. A draft of the implementation law has already appeared in the Government Legislation Center – it is currently at the Law Commission’s opinion stage.
We also touched on the Productivity Strategy 2030 – the draft is being reviewed in committees of the Council of Ministers and, once confirmed, will be sent to the Government Legislation Center.
October 2021 – No. 11
In October, we contracted the government’s proposed amendments to the Commercial Companies Law, introducing a holding law and increasing the powers of supervisory boards. The legislative process of the project is underway – on December 15, 2021, the parliamentary committee submitted a report to the Sejm on the work after the first reading.
The regulations under discussion for. traffic regulations – including increases in fines for specific offenses – went into effect on January 1, 2022.
In October, we also touched on the increase in the minimum wage, the Supreme Court’s ruling on the statute of limitations for compensation for recovery costs, and reported that summonses for Employee Capital Plans management agreements can be delivered via Social Security’s PUE.
November – No. 12
In November, we signaled that an amendment to the VAT law, introducing e-invoicing, was awaiting the President’s signature. The law was signed and went into effect on January 1, 2022.
We also described a simplified procedure for legalizing the employment of foreigners in Poland – the draft has been signed by the President and will come into force on January 29, 2022.
We touched on the issue of reducing the amounts free of deductions in wage and bank account enforcement. After the bill was referred at the end of October for its first reading at the Diet, nothing happened.
We mentioned several proposals to reduce VAT on certain products and services:
- project on reducing VAT for electricity to 8% – did not receive a print number, representatives of the applicants were asked to complete the justification
- Project on reducing VAT from 23% to 20% – did not receive a print number, in November was sent for consultation
- The draft on reducing VAT on certain food products to 0% – did not receive a print number, and was referred to the Legislative Committee for opinion in November.
The November issue also covered an amendment to the Construction Law, exempting certain buildings from the need to obtain a building permit, and the sealing of regulations on the construction of buildings. Sunday trading ban.
December 2021 – No. 13
In our last newsletter in 2021, we mentioned the reduction of excise taxes on fuel and electricity – the law was signed by the President on December 17, 2021 and went into effect on December 18, 2021.
The December newsletter included, among other things, the government’s bill to amend certain laws to counter usury. The draft was received by the Sejm on December 28, 2021, and was referred for the first reading on January 12, 2022.
We have described the draft law on the protection of whistleblowers being processed at the Government Legislation Center. Despite the expiration of the deadline for implementation of the EU directive (December 17, 2021), the draft has still not been referred to the Sejm.
We also reported on the possibility of obtaining subsidies for the construction of electric vehicle charging stations or the construction of a publicly accessible hydrogen station, as well as the ongoing computerization of bankruptcy proceedings.
