Michaela Merz


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Poland: Obligatory registration and product fee payment in Poland: Waste Act


If you do business in Poland you might be obliged to register in freshly established Waste Database due to recent legislative changes in Poland.

Registration obligation
According to the Polish Waste Act, every entity is obliged to enter the waste register, if they have the below listed transactions in the Polish territory:
Whilst the 5 first positions are rather self-explanatory, the latter 2 items may require further explanation. Continue reading


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Poland – Brief summary of recent tax situation


Based on the latest World Bank’s “Doing Business” report Polish tax system is one of the most complicated and complex systems within the EU. In general, significant time investment is needed to fulfill tax obligations in Poland.

Polish legal provisions are often not formulated in clear way. Continue reading


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Poland – new reporting obligation – transportation package


I would like to inform you about law on a monitoring system of a road transportation of goods (so called “transportation package”) that was introduced in Poland.

Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading


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EU – Welmory case – next round


The Supreme Administrative Court in Poland ruled on the Welmory case. Even though the case went through Court of Justice of the European Union (CJEU, C-605/12) back to the final instance in Poland – nothing seems certain whatsoever. Many would have expected the court following CJEU argumentation and probably confirming existence of fixed establishment in Poland. This, however, turned out not to be the case. Continue reading


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Poland: permanent place of business on the example of toll manufacturing arrangement


In brief

According to a recent judgement from Polish Supreme Administrative Court (NSA) dated 15 February 2017, the term “permanent place of business” has been defined, on the example of toll manufacturing arrangement between Polish and Swiss companies, together with the VAT taxation obligations.

The Swiss company requested interpretation, regarding the transactions` treatment of tax on goods and services. Continue reading


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Poland – mandatory monitoring of physical movement of certain ADR transports as per 1 of January 2017


395426_web_r_k_b_by_rainer-sturm_pixelio-dePoland plans to introduce so called transportation package.
Basically it will require that transport of certain hazardous materials need to be monitored through special declarations and / or GPS devices.   Continue reading