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Wardynski & Partners  

Legal Services | Poland

tel: +48 22 437 82 00 | fax: +48 22 437 82 01
Aleje Ujazdowskie 10 | Warsaw | 00-478 | Poland

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Ewa Butkiewicz

Ewa Butkiewicz, Ph. D.Senior Counsel

  • Business-to-Business Contracts
  • Compliance & Internal Investigations

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All poland COVID-19 articles | All Articles by Wardynski & Partners

Extension of Deadlines to Perform Transfer Pricing Obligations
Wardynski & Partners, July 2020

“Shield 4.0” extends the deadlines for all obligated entities to file transfer pricing information (TPR), declarations on preparation of local transfer pricing documentation, and enclosures of group transfer pricing documentation. The earlier regulations extended the deadlines only for selected taxpayers. The change in deadlines is intended to facilitate performance of transfer pricing obligations, and is connected with the extension of deadlines for preparation and approval of financial reports for 2019 due to COVID-19...

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Simplified Restructuring Procedure: A New Tool for Businesses in Crisis
Wardynski & Partners, July 2020

On 24 June 2020, a new restructuring procedure entered into force, enabling businesses to carry out debt relief smoothly without undue judicial interference. Potential risks and doubts may arise on the part of creditors on how to counteract the negative effects of opening these proceedings. Simplified restructuring is ahybrid of solutions provided for in other restructuring procedures, allowing the debtor to enter into an arrangement with creditors while ensuring extensive protection against enforcement and termination of key contracts...

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Control of Certain Investments: New Protective Provisions
Wardynski & Partners, July 2020

On 19 June 2020, the Parliament adopted “Shield 4.0,” new law of great importance for M&A practice. Shield 4.0 amends the Act on Control of Certain Investments of 24 July 2015 and enters into force on 24 July 2020. Current investment control The Act on Control of Certain Investments came into force in 2015 and introduced an additional investment control mechanism, independent of the concentration control carried out by the president of the Office of Competition and Consumer Protection (UOKiK) to combat consolidation leading to asignificant reduction of market competition...

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Challenges for Insurers from the COVID-19 Pandemic
Wardynski & Partners, June 2020

The unstable economic situation connected with the COVID-19 pandemic is also impacting the insurance industry. Dependent on global phenomena and trends, the insurance market will soon have to face anew economic reality, develop appropriate solutions for clients, and prepare to defend against claims. Trends on foreign markets show that the actions taken by insurers in paying claims under insurance policies will be driven not only by the wording and interpretation of insurance contracts, but also by market expectations. Trends on international markets In the UK, the first collective actions have already been filed against insurers...

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Cross-Border Transactions in Times of Pestilence
Wardynski & Partners, June 2020

The difficulties in international transport caused by the pandemic may have a major impact on VAT settlements of Polish exporters. These complications may carry over to the possibility of applying the 0% VAT rate, thus affecting taxpayers’ cash flows. Restrictions caused by the state of epidemic may affect the possibility for businesses to apply the 0% VAT rate. A basic condition for applying this rate to exports and intra-Community supply (ICS) of goods is the physical movement of goods out of Poland. In the event of difficulties in the transport of goods, it may be hard to demonstrate compliance with this condition...

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