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In den vergangenen Jahren hat die Rechtsprechung die Anforderungen an die Wirksamkeit von Vertragsstraferegelungen in allgemeinen Geschäftsbedingungen (AGB) stetig verschärft. Maßstab für die AGB-Kontrolle sind gemäß §...

2013 could be a pivotal year for public-private partnership in Poland because of the scale that the PPP market is going to reach during the next 12 months and the financial support that the government has announced for PPP projects. If the A1 Tuszyn-Pyrzowice...

Poland produces approx. 12 million tonnes of municipal waste every year. If the Polish waste management market complied with EU standards, 2.5 million tonnes of that waste would have to be incinerated every year. If Poland were to meet the standards of the German...

Over the last few years, in most Polish cities the number of cars has increased considerably. In Warsaw, Gdańsk, Poznań, Wrocław and Kraków, this has given rise to a serious road congestion problem. An offshoot of this has been the introduction by the...

By the end of 2016, all hospitals in Poland must be brought into line with EU technical and sanitary standards. Added to the necessity of optimizing hospital infrastructure (e.g. many hospitals in Poland currently are housed in several separate buildings), the...

Unsere Januarausgabe greift ein Thema auf, das gerade im Krisenfall große Bedeutung hat: die Verjährung von Ansprüchen aus einer Gewährleistungsbürgschaft. Hier kann es zu unliebsamen Überraschungen kommen, wenn ein Bauherr die...

FATCA – the rules originally introduced as the Foreign Account Tax Compliance Act – imposes US withholding taxes and significant compliance obligations on banks and financial institutions worldwide.  Many lending, derivative and capital market...

According to a proposal for the Annual Tax Act 2013, the rules determining a RETT-able accumulation of at least 95% of the shares in property owning companies and partnerships shall be amended. The economic accumulation of at least 95% shall be added as an additional...

Im Rahmen des Jahressteuergesetzes 2013 sollen die Regelungen zur grunderwerbsteuerlichen Anteilsvereinigung um einen neuen § 1 Abs. 3 a GrEStG ergänzt werden. Zur bisherigen rechtlichen Anteilsvereinigung soll eine wirtschaftliche Anteilsvereinigung...

FATCA – the Foreign Account Tax Compliance Act – imposes US withholding taxes and compliance obligations on banks and financial institutions worldwide. Since it was enacted in 2010, FATCA has been widely criticised as over-broad and unworkable –...