Christmas card KSP competition resolved

We are pleased to inform you that for the fourth time, the authors of the Christmas KSP cards are the pupils of the John Paul II Special School no. 9 in Katowice. Using various techniques, our little friends created unique cards which you can see in the gallery below. 

As every year, the pupils took part in the competition very seriously and sent us over 50 beautiful works. Selection of the winning illustration was extremely difficult. This year’s card was chosen by a vote of the whole KSP team. The author of the winning card is the third class pupil — Nicola Bąk (11 years old), who we congratulate! 

The card designed by Nicola will be duplicated and sent along with KSP Christmas wishes to all our Clients, business partners and friends of our law firm. 

Congratulations to all participants and we would like to thank for the beautiful works. Please, visit the gallery.

Meeting with Elżbieta Lis and Michał Wilk in Stowarzyszenie Aktywnych Przedsiębiorców Śląskich (Association of Active Silesian Entrepreneurs)"Revolutionary VAT Amendment – planned changes”, Katowice, 21 November 2012

We would like to invite you to the meeting with Elżbieta Lis and Michał Wilk in Stowarzyszenie Aktywnych Przedsiębiorców Śląskich. They will discuss the practical aspects of the amendment to the VAT Act planned by the Ministry of Finance. The agenda, registration form and additional information are available on the  SAPS http://www.saps.org.pl

Seminar: Commune tenders in municipal waste management, Millenium Plaza Conference Centre,15 November 2012

KSP Law Firm would like to invite you to the seminar – Commune tenders in municipal waste management. The communes’ requirements and the entrepreneurs’ expectations – legal, financial, quality and subject issues of tenders. 

The seminar will be conducted by experts of our Law Firm. Tomasz Srokosz will discuss the requirements towards the entrepreneurs with respect to the provisions of the Act and ordinances. Elżbieta Lis will answer the questions related to fees and charges for municipal waste management under VAT as well as determination of VAT rate in the Specification of the Essential Terms and Conditions of the Contract.

The agenda, registration form and additional information can be found on the HALLMARK EVENTS website – the Organizer of the Seminar  (http://www.hallmarkevents.pl/wydarzenie-97-1). Please join us!

Revolutionary Amendment to VAT Regulations – Changes Planned from 1 January 2013 - Review 

The conference — „Revolutionary VAT amendment – planned changes from 1 January 2013” was held on 11 October 2012 in Katowice. The conference was organized by the Tax Team of KSP Legal&Tax Advice Law Firm. The Conference was attended by almost 50 representatives of entrepreneurs running their business activity within Silesia. 

The KSP tax advisers presented the changes in VAT taxation resulting from the governmental project of 10 January 2012 of the Act Amending the Act on VAT to be implemented on 1 July 2013.

The lecture of Mirosław Kupiec — the judge of the Voivodship Administrative Court in Gliwice – met with a great interest and the speaker presented the practical application of the European Law by administrative courts illustrated with an example of indirect taxes. 

The Conference created an opportunity for exchange of the entrepreneur’s experience within the scope of the practice of application of VAT regulations as well as the influence of planned changes on their business activity. It turned out that the project arouses doubts and fears, in particular as regards the changes concerning the tax point. Nevertheless, some propositions of the legislator have been positively received by the participants, e.g. the planned liberalization of conditions enabling lowering the tax due in case of issuance of a corrective invoice. 

What is more, the topic connected with the changes concerning invoicing, new rules of calculation of tax basis met with a great interest just as the amendment to the regulations concerning the right VAT deduction. 

The closing discussion revealed a number of doubts related to the interpretation of new regulations as well as challenges waiting for the entrepreneurs in 2013. Very controversial for the participant were, among others, the following issues: answers to the questions concerning the scope of modifications of IT-accounting programs, documentation of the moment of delivery, if a delivery lasts for a long time, scope of exclusion of expenses, incurred on behalf of and for the benefit of third parties, from the tax basis as well as the new requirement of possessing the original invoice for the purpose of VAT deduction resulting from intra-Community goods acquisition. 

Elżbieta Lis, the conference moderator and KSP partner underlined that the discussed scope of amendments and changes constitutes only a draft of new regulations and that the final version of the Amending Act and the established practice will show the actual influence of the amendment on the taxpayers’ settlement. Nevertheless, the taxpayers for whom the implemented changes concern the main subject of their business activity (e.g. the taxpayers who provide services and who were subject to special tax points) are entitled, after adoption of the amending act and before it enters into force, consider submission of a request for issuance of an individual tax interpretation in order to protect themselves against the risk resulting from the changed regulation.

A revolutionary decision of the Patent Office of the Republic of Poland

The KSP Law Office, when representing its Client, won a court proceeding before the Patent Office of the Republic of Poland as regards invalidation of trademark rights concerning “Krupnik” trademark registered until now for the benefit of Destylarnia Sobieski S.A. 

On 3 October 2012, the Patent Office issued a decision on invalidation of the abovementioned trademark rights. This decision opens the market to the producers of alcoholic beverages and enables them production of Krupnik (honey flavoured vodka) and marking it with the name which was reserved only for one entity. 

It was proved during the proceedings that the name „Krupnik” is a generic name and it is commonly used in Polish language as well as it was popular on the market long before its submission as a trademark by Destylarnia Sobieski S.A. to the Patent Office. The name “Krupnik” is used for the purpose of marking a particular sort of an alcoholic beverage based on vodka, honey and herbs, mostly served hot. Pursuant to binding laws, generic names cannot be registered as trademarks, since they refer only to the kind of a product and they do not distinct a particular product from the products of another manufacturer. 

Undoubtedly, the decision of the Patent Office may restore the competitive rules on the alcoholic beverages market within production of krupnik. This decision supports the right of entrepreneurs to a free access to the markings informing about the name or features of a product and it strictly prohibits any appropriation of generic names. The decision is not final.

The court proceeding before the Patent Office was conducted by Natalia Gaweł, Senior Associate and Tomasz Srokosz, Partner in KSP.

We are pleased to invite you to attend the Conference Revolutionary Amendment to VAT Regulations – Changes Planned from 1 January 2013, to be held in Katowice, on 11 October 2012

We are pleased to invite you to attend the Conference Revolutionary Amendment to VAT Regulations – Changes The Conference is largely dedicated to discussion of practical aspects of the changes to take effect from 1 January 2012 as a result of the amended VAT Act. The extent of the changes is of fundamental nature, as they encompass the rules of invoicing and record keeping, as well as the manner of determining the taxable base and the tax point. For more information see www.konferencja –vat2013.pl. We look forward to seeing you.

KSP provides tax and legal advisory services concerning an international sale transaction of Fortune Cookie group.

KSP Law Firm have been providing advisory services as regards the Polish part of the international sale transaction of Fortune Cookie group, one of the leading digital agencies with its seat in London. In addition to its London office, Fortune Cookie has locations in New York, Sydney, Melbourne, Amsterdam and Katowice. Fortune Cookie which creates transformative campaigns for global brands, merged with Possible Worldwide –a global agency that creates award-winning, digital experiences for the world’s top brands. Thanks to acquisition of Fortune Cookie, the number of Possible Worldwide employees has increased to almost 1500 in 26 offices located in South America, Europe, Middle East, Africa and Asia. The advisor to this transaction was Elżbieta Lis, KSP Partner — tax advisor.

Please find below related press releases:. 

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Crucial decision of the Supreme Administrative Court concerning application of the provisions provided for in the Act on Concessions for Construction Works or Services 

We are pleased to inform that Tomasz Srokosz has been representing the Client of our Law Firm before the Supreme Administrative Court in Warsaw (hereinafter: „NSA”) which shared their argumentation and reversed the decision of the Regional Administrative Court in Cracow. Our experts have represented the Client in the proceeding concerning application of the provisions provided for in the Act on Concession for Construction Works and Services brought against the Municipality of the City of Cracow. 

On 22 June 2012, NSA issued a crucial decision concerning application of provisions provided for in the Act of 9 January 2009 on Concession for Construction Works and Services (hereinafter: „ACCWS”) unequivocally differentiating the above Act from the Public Procurement Law Act of 29 January 2004 and underlining the autonomous nature of the issued decisions as well as the limited scope of the court’s jurisdiction indicated in Art. 27 sec. 2 of ACCWS. 

The court emphasized that the transparency and fair competition rules should be applied to all tenderers participating in the procedure, inclusive of the companies with 100% share of a municipality being the grantor. It means that it is possible, at the stage of an open transfer of information to all tenderers as regards selection of the most advantageous offer, to challenge the acceptance for assessment and comparison of the offer which does not meet the requirements specified in the specification of the terms and conditions of concession. 

Pursuant to the NSA’s point of view, the procedure concerning selection of the most advantageous offer constitutes a sequence of associated events. If both the description of terms and conditions and the invitation referred to the concessionaire’s remuneration made up of two components – right to the exclusive use of the subject of the concession and additional payment from the municipality – the offer which provides for that the concessionaire’s remuneration includes only one of those components does not meet the conditions of the concession. Acceptance of such an offer would constitute a consent to a non-transparent conduct of the proceeding and would lead to infringement of the principle of fair competition referred to in Art. 6 of ACCWS. 

NSA stated also that there are no doubts that in the light of Art. 29 and 30a of ACCWS, the Regional Administrative Court, which reviews the appeal against the grantor’s action, is the Court of proper jurisdiction for investigating and possibly also giving its consent to conclude the contract before the decision is issued. According to the NSA’s opinion, it results from the literal interpretation of Art. 29 of ACCWS that as a general rule, conclusion of the concession contracts is forbidden up to the date of issuance of the decision by the Court which reviews the appeal

Incomes and costs related to operation within zones – how to calculate tax income of an entity running its business activity within a Special Economic Zone, Mielec, 4 July 2012 

KSP Law Office and Instytut Rachunkowości i Podatków (Accounting and Tax Institute) would like to invite you to the training on incomes and costs related to operating within the zones. The purpose of the training is to discuss the issues of incomes and costs in Special Economic Zones. The participants will learn how to calculate the tax income of an entity running its business activity within a Special Economic Zone. The training is addressed to finance directors, chief accountants and accountant clerks working in companies which operate within special economic zones and all those interested in current issues concerning running a business activity in SEZ. The training will be conducted by Michał Wilk, tax advisor in KSP. The detailed information can be found on the website of Instytut Rachunkowości i Podatków. ( link )

Practial workshop: benefits in kind for employees and their tax consequences, Warsaw, 4 June 2012 r.

We would like to invite you to attend a practical workshop on 4 June 2012 in Centrum Konferencyjne Golden Floor Plaza (Conference Centre), Warsaw. During the workshop, Magdalena Patryas and Elżbieta Lis will discuss the issues related to benefits in kind for employees and their tax consequences. The workshop will focus in particular on: the current case-law as regards benefits in kind, the concept of income under the Personal Income Tax Act, problems concerning correction of settlements for previous periods with regard to non-taxation of benefits in kind and transfer of goods and services for the benefit of an employee under the provisions on VAT. The workshop is co-organized by Most Wanted! For the program, registration form and additional information, please visit the Most Wanted! website. Please join us!  ( link )

SEZ — Incomes and costs related to operation within the zones – training, 31 May 2012 r., Katowice

KSP Law Office and Instytut Rachunkowości i Podatków (Accounting and Tax Institute) would like to invite you to the training on incomes and costs related to operating within the zones. The participants will learn how to calculate the tax result of an entity running its business activity within a Special Economic Zone. The training is addressed to finance directors, chief accountants and accountant clerks working in companies which operate within special economic zones and all those interested in current issues concerning running a business activity in SEZ. The training will be conducted by Michał Wilk, tax advisor in KSP. The program and detailed information can be found in the attached invitation and on the website of the Institute. ( link )

Polish Labour Law Congres, Łódź, 29 May 2012 r.

KSP Law Office would like to invite to the Polish Labour Law Congress which will be held on 29 May 2012 in Centrum Biznesowa Faktoria, (Faktoria Business Centre), Łódź, at ul. Dowborczyków 25. Magdalena Patryas and Elżbieta Lis will discuss the rules of non-earnings-related benefits pursuant to the most recent jurisdiction and illustrated with an example of selected issues (i.a. team building events, medical packages, benefits of the company’s social fund, using company cars for private purposes and development of an employee’s qualifications). For the program, registration form and additional information, please visit the website Most Wanted! Please join us!  ( link )

Conference on Public-Private Partnership. Potential, Prospects, Possibilities. Katowice, 27 April 2012 

KSP Law Office in collaboration with the Regional Chamber of Commerce in Katowice invites you to the Conference on Public-Private Partnership. Potential, Prospects, Possibilities which will be held on 27 April 2012 in the Silesian Library in Katowice, Plac Rady Europy 1. The conference will focus on the current state of Public-Private Partnership in Poland, prospects for PPP development and British practice within PPP. A debate on the experience of public and private sectors as regards the practical application of PPP in Poland will also be conducted.

W trakcie konferencji nasi eksperci – Tomasz Srokosz will discuss the issues related to the Polish PPP experience within construction of municipal infrastructure. The Patronage of the Conference is taken by the Ministry of Regional Development, Polish Agency for Enterprise Development (PARP) and Public-Private Partnership Centre (Centrum Partnerstwa Publiczno-Prywatnego). The Conference inaugurates the activity of PPP Promotion, Education and Mediation Centre in Poland (Centrum Promocji, Edukacji i Mediacji PPP). For the program, registration form and additional information, please visit the website of the Regional Chamber of Commerce in Katowice. Please join us!

We would like to invite you to the meeting with Tomasz Srokosz in the seat of the Polish-German Industry Chamber AHK – 24 April 2012 

The meeting will be devoted to the amendments to the acts on waste and cleanliness in municipalities. For more information, please see the attached invitation.

POLISH LABOUR LAW CONGRESS, KATOWICE 24 April 2012 

KSP Law Office and Most Wanted! would like to invite to the Polish Labour Law Congress which will be held on 24 April 2012 in Hotel Silesian in Katowice, at ul. Szybowcowa 1. Magdalena Patryas and Elzbieta Lis will discuss the rules of non-earnings-related benefits pursuant to the most recent jurisdiction and illustrated with an example of selected issues (i.a. team building events, medical packages, benefits of the company’s social fund, using company cars for private purposes and development of an employee’s qualifications). For the program, registration form and additional information, please visit the website Most Wanted! Please join us!

KSP in the VIII Ranking of Dziennik Gazeta Prawna 

We are pleased to inform you that KSP Law Office took 3rd place among Silesian law firms (47. place in Poland) in the 8th Ranking of Law Firms announced by Dziennik Gazeta Prawna. 138 law firms took part in the ranking. The leader of this year’s ranking was SALANS, a law office associated with KSP – Congratulations to the winners!

Invitation to the Conference on Municipal Waste Management – Challenges for 2012-2013 – Katowice, 15 March 2012

The conference is intended to discuss the key changes and challenges in  the area of municipal waste management as well as to present the prospects for development and  threats facing the Polish waste management market in 2012-2013, following an amendment to the Act on Maintaining Cleanliness and Order in Communes and the Waste Act.