Changes in the fee for the Agricultural Protection Fund?
The assumptions for the draft act amending the Act on the Agricultural Protection Fund and certain other acts were recently published. Let us remind that according to the current Act on the Agricultural Protection Fund, a fee must be paid to this fund (0.125% of the net purchase value). It was imposed on entities purchasing,
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Whistleblowers – the Act has been published
The Whistleblower Protection Act has been published in the “Journal of Laws” on Monday, 24th June. Therefore, we know the final shape of these regulations. The three-month deadline for implementing the internal procedure also runs from Monday. The scope of the violation of the law reported by the whistleblower was reduced at the last minute
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Implementation of the CSR Directive – part II
Today we present you a secind part of our analysis. Importantly, according to Article 63u of the Accounting Act, which is consistent with Article 19a para. 9-10 of Directive 2013/34/EU (Directive amended by the CSRD Directive), a subsidiary of a parent undertaking with its registered office or place of management in the European Economic Area,
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Implementation of the CSR Directive
On the horizon, further changes in financial reporting are visible. This time it concerns the implementation of non-financial reporting provisions regarding ESG. We present you the first part of our publication. Today we describe the draft Act amending the Accounting Act, the Act on Certified Auditors, Audit Firms and Public Oversight, and certain other acts
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Charging stations – obligations for large entrepreneurs
From 1 January 2025, if a large entrepreneur has more than 20 parking spaces, then it is required to install at least one charging point and channels for electrical wires and cables to enable the installation of charging points for at least 1 in 5 parking spaces. This obligation has been imposed on entrepreneurs in
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Submitting report to the Central Statistical Office
Tax declarations and information, scheme reporting, reports to the National Bank of Poland, the Office of Competition and Consumer Protection or the Central Statistical Office. Entrepreneurs are bombarded with various types of reporting obligations. And while the first mentioned seem to be necessary, questions often arise whether it is also necessary to submit reports to
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CBAM reporting postponed?
January 31 is the deadline for submitting the CBAM report for Q4 2023. It turns out that it is also possible to submit the report after the deadline of 31 January 2024. The European Commission announced in a press release published on its website that from 1 February, a “request delayed submission” function will be
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CSRD – new obligations for entrepreneurs are coming
CSRD – new obligations for entrepreneurs are coming Sustainable development. It is a slogan that is being changed by the various bodies of the European Union in all cases. An important element of sustainable development promoted at all EU levels is CSR, i.e. corporate social responsibility. Through a number of initiatives, EU bodies aim to
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Whistleblower legislation ahead
The European Union has made the diagnosis that a significant problem occurring in many organisations is illegal, improper or unethical activities occurring within them. In order to minimise such phenomena, a set of regulations to counteract this has been published, in the form of Directive (EU) 2019/1937 of the European Parliament and of the Council
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Changes in the Labor Code
Yesterday, the Council of Ministers adopted a draft amendment to the Labor Code, implementing in particular the directives: “work-life balance” and on transparent and predictable working conditions. According to government information, the changes will primarily concern the following issues. Holidays As regards to parental leave, employees will have an individual right to parental leave. A
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