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Navigating Real Estate and Construction Law in Poland: A Comprehensive Guide for Lawyers

Introduction:

Real estate and construction law in Poland is a dynamic and multifaceted area of legal practice that requires a deep understanding of the country’s regulatory framework, property rights, and construction processes. For lawyers practicing in Poland, having a comprehensive grasp of real estate and construction law is essential to effectively represent clients in matters ranging from property transactions to construction disputes. This article serves as a comprehensive guide, covering key aspects of real estate and construction law in Poland.

Property Transactions:

Real estate transactions in Poland involve intricate legal processes. Lawyers play a pivotal role in conducting due diligence, reviewing contracts, and ensuring compliance with legal requirements. Understanding property rights, ownership structures, and registration procedures is essential. Lawyers must navigate issues such as land use restrictions, zoning regulations, and environmental considerations to safeguard clients’ interests.

Construction Contracts:

Construction projects require meticulous contract drafting and negotiation. Lawyers must be well-versed in construction law provisions and industry-standard contracts in Poland, such as the General Conditions of Contract (GCC) and FIDIC contracts. Ensuring clear terms regarding project scope, timelines, payment schedules, warranties, and dispute resolution mechanisms is crucial to mitigate potential conflicts and protect clients’ rights.

Permitting and Regulatory Compliance:

Compliance with regulatory requirements is a critical aspect of real estate and construction law. Lawyers must guide clients through the permitting process, including obtaining building permits, environmental assessments, and approvals from relevant authorities. Familiarity with zoning regulations, land use planning, and construction standards is essential to ensure adherence to legal obligations and mitigate potential risks.

Construction Disputes:

Disputes arising from construction projects can be complex and costly. Lawyers must be prepared to handle various types of disputes, including contract breaches, delays, defects, and payment issues. Understanding dispute resolution mechanisms, including negotiation, mediation, arbitration, or litigation, is crucial. Lawyers should possess strong negotiation and advocacy skills to effectively represent clients in resolving construction disputes.

Real Estate Development:

Real estate development involves a broad range of legal considerations, including land acquisition, project financing, permitting, construction contracts, and regulatory compliance. Lawyers play a central role in structuring and negotiating complex real estate development transactions, ensuring compliance with legal requirements, and protecting clients’ interests throughout the development process.

Real Estate Financing:

Financing is a critical aspect of real estate transactions and development projects. Lawyers must be well-versed in mortgage law, loan agreements, security instruments, and financing structures. They play a pivotal role in negotiating favourable financing terms, conducting due diligence, and ensuring compliance with financial regulations.

Conclusion:

Real estate and construction law in Poland is a complex and evolving field. Lawyers practicing in this area must possess a comprehensive understanding of the legal and regulatory landscape, as well as industry practices. From property transactions to construction disputes, lawyers play a crucial role in protecting clients’ rights and ensuring compliance with legal requirements. By navigating the intricacies of real estate and construction law in Poland, lawyers can effectively represent clients, provide sound advice, and contribute to successful outcomes in real estate and construction matters.

How We Can Assist You in Real Estate and Construction Law Matters?

At KPBL, we have extensive experience in handling a wide range of real estate and construction law matters. Our team of dedicated lawyers is committed to providing top-quality legal services tailored to meet your specific needs. Here’s how we can help you:

Purchase and Sale of Real Estate:

We represent investors in navigating the complex process of buying and selling real estate. Our team will guide you through the transaction, ensuring that all legal aspects are handled efficiently and effectively.

Lease and Sale-and-Lease Back Transactions:

Whether you are a landlord or tenant, we provide comprehensive legal representation in lease and sale-and-lease back real estate transactions. Our lawyers will negotiate and draft agreements that protect your interests and ensure a smooth transaction.

Development Projects:

For developers, we offer legal support in commercial and residential projects. From due diligence reviews to organizing permits and administrative decisions, we will provide guidance throughout the development process.

Construction Issues and Permits:

Our team assists clients in addressing contentious and non-contentious construction issues. We handle matters related to land use, planning, permitting, and environmental compliance. We also represent clients in proceedings to obtain permits and administrative decisions.

Taxation and Real Estate:

We understand the importance of tax efficiency and security in real estate transactions. Our lawyers provide expert advice on taxation matters related to real estate, including purchase/sale of land and buildings, tax investment relief, income tax implications, value-added tax (VAT), and real estate tax.

Dispute Resolution:

In the event of disputes with tax authorities or other parties, we have the expertise to represent you effectively. Our team will navigate the legal process, leveraging our experience and knowledge to protect your rights and achieve a favourable outcome.

Official Tax Interpretations:

If you require official tax interpretations for your specific circumstances, we can assist you in preparing formal applications. Our applications go beyond presenting facts and include comprehensive legal arguments and positions. Our goal is to present arguments that are readily accepted by tax authorities, ensuring a smooth and efficient resolution.

Legal Analysis and Jurisprudence:

To provide you with the best possible advice, we continuously analyze administrative court decisions and interpretations of tax authorities. This allows us to stay up to date with current legal status and practices, enabling us to provide you with informed and effective assistance.

Summary:

When it comes to real estate and construction law matters, our dedicated team is here to provide you with exceptional legal services. From purchase and sale transactions to tax implications and dispute resolution, we have the expertise to guide you through every step of the process. Contact us today to discuss your specific needs and let us help you achieve your goals in real estate and construction.

Navigating Litigation in Poland: A Comprehensive Guide for Lawyers

Introduction:

Litigation is a complex legal process that plays a fundamental role in resolving disputes within the judicial system. In Poland, as in any jurisdiction, litigation requires a deep understanding of the country’s legal framework, court procedures, and strategic considerations. For lawyers practicing in Poland, it is crucial to have a comprehensive understanding of the litigation process to effectively represent clients and achieve favourable outcomes. This article serves as a guide to navigating litigation in Poland, covering key aspects from pre-trial preparations to post-trial enforcement.

Preparing for Litigation:

Before initiating litigation, thorough preparation is essential. This involves conducting a detailed analysis of the facts, identifying legal claims, and assessing the strength of the case. Polish lawyers must meticulously gather evidence, interview witnesses, and assess potential legal remedies and defences. It is also crucial to evaluate the prospects of settlement or alternative dispute resolution methods.

Jurisdiction and Venue:

Understanding the appropriate jurisdiction and venue is crucial to initiating a lawsuit. In Poland, civil matters are generally adjudicated by common courts. It is important to determine the proper court that has jurisdiction over the dispute based on factors such as the subject matter, value of the claim, and the parties involved.

Pleadings and Court Proceedings:

Once the lawsuit is filed, lawyers must draft clear and concise pleadings that outline the claims, legal arguments, and factual basis. In Poland, court proceedings involve multiple stages, including preliminary hearings, submission of evidence, examination of witnesses, and oral arguments. Lawyers must adhere to strict deadlines and procedural rules, ensuring compliance with court requirements and effectively presenting their case.

Legal Representation and Courtroom Etiquette:

In Polish litigation, legal representation is mandatory, and lawyers have a duty to act as advocates for their clients. Courtroom etiquette, professionalism, and respect for the court are paramount. Polish lawyers must present arguments persuasively, cross-examine witnesses effectively, and handle objections with precision. Developing strong courtroom skills and maintaining a professional demeanour can significantly impact the outcome of a case.

Appellate and Supreme Court Review:

In the event of an unfavourable decision, the Polish legal system provides avenues for appeal. Lawyers must analyse the trial court’s decision, identify grounds for appeal, and prepare persuasive briefs. The appellate court reviews the case based on legal errors or procedural irregularities. In certain circumstances, the Supreme Court may grant further review, particularly when the case involves significant legal issues or conflicting precedents.

Enforcement of Judgments:

Securing a favourable judgment is only the first step; enforcing the judgment is equally critical. Polish lawyers must navigate the enforcement process, which involves identifying the appropriate enforcement authority, filing necessary applications, and complying with specific requirements. Effective enforcement mechanisms, such as asset seizures or garnishments, are crucial to ensuring the successful recovery of awarded damages or compliance with court orders.

Conclusion:

Litigation in Poland requires careful preparation, a strong command of procedural rules, and persuasive advocacy skills. As a lawyer practicing in Poland, it is imperative to understand the intricacies of the litigation process to effectively represent clients. From pre-trial strategies to post-trial enforcement, a comprehensive grasp of the legal framework and court procedures is essential. By mastering the intricacies of Polish litigation, lawyers can navigate the complexities of the legal system and advocate zealously for their clients, ultimately achieving successful outcomes in their cases.

How We Can Assist You: Exceptional Legal Representation for Your Needs

At KPBL, we are committed to delivering top-notch legal representation tailored to your specific needs. With our experienced legal team, you can trust that you will receive the best possible guidance and support in any legal matter you may face. We offer comprehensive legal services in various areas of litigation, ensuring that you have expert assistance throughout the entire process.

Labour Conflicts: Resolving Workplace Disputes

When it comes to labour conflicts, our lawyers excel in representing clients dealing with employment contract disputes, wage conflicts, and other workplace issues. We understand the complexities of employment law and are dedicated to advocating for your rights and finding swift resolutions.

Copyrights and Neighbouring Rights: Protecting Intellectual Property

Our legal team specializes in safeguarding and enforcing copyrights and neighbouring rights. Whether you are facing infringement cases or licensing disputes, we have the expertise to navigate the intricate landscape of intellectual property law and provide the effective representation you need.

Commercial Transactions: Resolving Contractual Disputes

When disputes arise from commercial transactions, such as breach of contract cases or disagreements related to the sale of goods and services, our lawyers are here to assist you. We will work diligently to protect your interests, explore favourable resolutions, and ensure that your rights are upheld throughout the process.

Personal Rights: Advocating for Your Well-Being

In matters concerning personal rights, including defamation, privacy concerns, or personal injury, our legal team is ready to fight for your rights. We understand the sensitive nature of these disputes and are dedicated to providing compassionate and effective representation to help you seek justice and fair compensation.

Guidance and Support Throughout the Litigation Process

We recognize that legal proceedings can be overwhelming and time-consuming. That is why we are committed to providing our clients with the highest level of professionalism, support, and guidance at every step of the litigation process. Our experienced lawyers will take the time to understand the details of your case, offer sound legal advice, and ensure that your interests are vigorously protected.

Schedule a Consultation Today

Don’t navigate the complexities of litigation alone. Contact us today to schedule a consultation and learn more about the extensive range of legal services we offer. Our dedicated team is here to provide you with the exceptional representation you deserve, helping you achieve the best possible outcome for your case. Let us be your trusted legal partner in your journey towards resolution.

Financial fraud and artificial intelligence.

Fraud often involves impersonation, and artificial intelligence (AI) has emerged as a potent tool that can effectively mimic human behaviour. This means that fraudsters can leverage AI to enhance the credibility, efficiency, and speed of their attacks.

AI possesses the potential to be employed for financial fraud, similar to any other technology. It can be utilised to impersonate individuals, automate phishing attacks, and manipulate data. To safeguard against the exploitation of AI for fraudulent purposes and mitigate potential risks, robust security measures must be implemented. Moreover, it is crucial to establish ethical guidelines governing the use of AI to prevent any misuse or abuse of this technology.

AI’s Role in Fraudulent Activities:

At the consumer level, AI can generate scripts that fraudsters use to deceive people over the phone and coax them into making unauthorised bank transfers.

On a larger scale, particularly concerning financial institutions such as banks and lenders, generative AI has the capability to create fabricated videos and photographs of non-existent individuals. In other words, AI can provide deceptive “evidence” to pass identity checks, enabling the opening of fraudulent accounts, execution of unauthorised transfers, and even the creation of (fake) assets or liquidity against which loans can be secured.

Recommended Actions:

The potential for AI to be employed in financial fraud cannot be overstated, especially considering the accessibility of powerful AI models like ChatGPT that anyone can utilise anonymously. Firms that may be at risk should take the following steps:

  • Scrutinise the authenticity of all identification documentation provided for anti-money laundering (AML) and know your customer (KYC) purposes. If possible, seek information from reputable third parties such as public registries or verification firms instead of relying solely on direct sources. In case of doubts, consult an in-house or external cybersecurity team.
  • Implement measures to ensure that existing clients and customers are not being “spoofed” or impersonated. This may involve employing multi-factor authentication and, in some cases, conducting face-to-face meetings to validate identities.
  • Train vulnerable staff members to recognise patterns indicative of financial fraud. Although the methods employed by fraudsters may have evolved with the use of AI, their underlying goals remain the same. Any unexplained or out-of-character transactions or borrowing without an apparent purpose should be regarded with suspicion, regardless of how convincing the supporting documentation appears.

Regulation of AI is inevitably on the horizon. In March of this year, the UK government published a white paper outlining its proposed “pro-innovation” approach to AI. However, AI is already pervasive, and the white paper itself acknowledges that “the pace of change itself can be unsettling.” In the interim, self-help is the best and only defence.

Disclaimer: This publication provides a general summary of the law and should not substitute for tailored legal advice based on your specific circumstances.

Non-transactional transfer of own goods between warehouses of the Amazon online trading platform located in different European countries.  Warsaw, June 3, 2023

The taxpayer’s dispute with the tax authorities centered around determining whether the ICS rate should be applied to the movement of own goods from the online platform’s warehouses in Poland to other EU countries. Specifically, the disagreement focused on whether the platform’s reports adequately documented the movement of goods to other countries.

The online platform functions as a cross-border network of warehouses, where the movement between warehouses corresponds to the movement of goods across different countries.

By participating in the PAN-UE program, sellers transfer their rights to distribute and store their own stock in various countries within the EU to the online trading platform. The platform charges for shipping, and sellers have the option to use “Fulfillment by Amazon” (FBA), wherein the platform handles the shipping process to customers on behalf of the sellers. Sellers who choose FBA deliver their items to designated warehouses, and based on an algorithm, the platform determines the European region with the highest demand for a particular product and moves the goods to warehouses nearest to potential buyers.

The platform is responsible for the transportation of goods, and the document provided by the platform should be considered a transport document for VAT purposes. Hence, the platform should be treated as a carrier or forwarder, supported by the detailed information in the reports, which document the inter-warehouse movements and specify individual pieces of cargo.

One peculiarity of using the platform’s services is that the seller may not require additional documents, other than the reports, which the authorities deem insufficient to document the ICS.

In an intra-Community supply, the taxation occurs in the destination country where the goods are ultimately moved. Such supplies are VAT-exempt with the right to deduct and taxed at a 0% rate. This exemption avoids double taxation and upholds the principle of fiscal neutrality upon which the common VAT system is based.

The transfer of a taxpayer’s own goods from one country to another within the EU represents a specific type of intra-Community supply. The general principles for intra-Community supplies of goods should be applied “appropriately,” meaning some provisions are applied directly without modifications, while others are adjusted to suit the specific circumstances. Sometimes, certain rules may not be applicable due to their inherent nature.

In the case of an intra-Community supply of own goods, the person moving the goods assumes the roles of both the supplier and the purchaser, as there is no transfer of ownership rights over the goods.

As a result, certain general regulations related to commercial correspondence and payment for goods can be omitted when documenting the movement of own goods since there is no correspondence or payment involved within the same entity.

The regulations require relevant export and delivery documents to apply the 0% rate for intra-Community supplies. However, in the case of an intra-Community transfer of goods, it is not possible to present a document confirming the export and delivery of goods to a buyer in another member state. Instead, the taxpayer should have documentation proving that their own goods, subject to intra-Community supplies, were exported from the country and delivered to a warehouse in a different EU member state.

In the case of non-transactional transfers of own goods, the taxpayer is still obligated to issue an invoice. While the invoice should contain all the necessary elements, considering the nature of non-transactional deliveries under the ICS, it is important to note that the invoice alone does not prove the ICS or the movement of goods between countries. Therefore, it is irrelevant whether a taxpayer with a Polish VAT-EU number issues invoices to themselves or uses a VAT-EU number assigned in another country to assess the movement of goods.

Failure to issue VAT invoices for intra-Community transfers may, however, indicate non-compliance with obligations related to VAT invoice issuance.

In cases involving traditional CMR-documented deliveries, the authorities typically request confirmation of the circumstances described in the consignment note and investigate the release and loading of goods, sometimes even interviewing drivers involved in specific deliveries.

The VAT Act does not specify the form of the transport document. As long as the content demonstrates that goods were exported from Poland, taxpayers may present various document formats to confirm non-transactional movements of goods. Consequently, the credibility and completeness of the reports generated by the platform are often at the core of disputes in online trading cases.

Disputed online transactions are commonly documented through reports, which record sales transactions by the platform in the form of an Excel file. These reports are usually accompanied by explanations from the platform regarding their structure and the terms and conditions of the platform’s services in Europe.

The Excel-based waybill differs from the traditional CMR document used when the owner of the goods (buyer or seller) or a hired carrier/forwarder handles the transport. There is no universally recognized, traditional form for moving goods internationally governed by Incoterms standards since it depends on the owner’s decision.

When evaluating evidence, including the reports from the platform, the general principles of law (including tax law) require logical assessment based on life experience. Given the specific nature of global e-commerce using automated warehouses across multiple countries, the existing experience in examining bills of lading, where forwarders act solely as carriers, needs to be adapted.

Therefore, the same rules of proof used to assess the value of other consignment notes, particularly CMRs, should be applied to evaluate the content of the Excel-based waybill.

According to administrative courts, it is arbitrary for tax authorities to disregard the sufficiency of the platform’s reports as evidence of goods movement under the ICS. Such disregard violates the principles of objective truth and trust.

In a case represented by our law firm, the court overturned the decision of the tax authorities and concluded that the allegations of inadequate ICS documentation were incorrect.

Bernard Łukomski
attorney-at-law
tax advisor
phone +48 608 093 541

The History of Litigation

Litigation has been an integral part of the legal system for centuries. It refers to the process of resolving disputes through the court system. The history of litigation is a fascinating story of how people have sought justice and resolution of disputes throughout time. Here is a brief overview of the history of litigation.

Ancient Times

The earliest known litigation systems date back to ancient civilizations, such as Egypt, Greece, and Rome. These societies had well-established legal systems that were designed to resolve disputes between citizens. In ancient Egypt, the pharaoh was considered the ultimate judge, and he had the final say in all legal matters. In ancient Greece, citizens would present their cases in front of a jury of their peers, who would then decide the verdict.

Middle Ages

During the Middle Ages, the legal system in Europe was dominated by the Catholic Church. The church was responsible for adjudicating disputes between citizens, and its courts were staffed by trained legal professionals. However, as the power of monarchs grew, they began to establish their own court systems, which eventually led to the development of a common law system.

Modern Era

The modern era of litigation began in the 19th century when the Industrial Revolution created new forms of commerce and trade. The growth of business and industry led to an increase in legal disputes, and the court system had to adapt to this new reality. As a result, the legal profession became more specialized, and new areas of law, such as corporate law, emerged.

In the 20th century, litigation became an increasingly complex and specialized area of practice. New forms of dispute resolution, such as arbitration and mediation, emerged as alternatives to traditional litigation. The use of technology also revolutionized the legal system, making it easier to gather and analyze evidence.

Today, litigation is a critical aspect of the legal system. It is used to resolve disputes in a wide range of areas, from personal injury claims to complex commercial disputes. The process of litigation can be lengthy and expensive, but it is a crucial way to ensure that justice is served and that disputes are resolved in a fair and impartial manner.

Litigation is an essential aspect of the legal system, providing a way for individuals and organizations to seek redress for grievances in a court of law. As society and technology continue to evolve, litigation has also undergone significant changes. From the emergence of alternative dispute resolution to the rise of complex multi-jurisdictional cases, the history of litigation reflects the evolution of the legal profession over time.

Alternative Dispute Resolution

Alternative dispute resolution (ADR) is a process of resolving disputes outside of the traditional court system. ADR includes methods such as mediation and arbitration, which are often faster and less expensive than litigation. Mediation involves a neutral third party who helps the parties reach a mutually acceptable agreement. Arbitration is more formal and involves an arbitrator who hears evidence and makes a decision. ADR has become increasingly popular as a way to resolve disputes, particularly in business and commercial settings.

Multi-Jurisdictional Cases

The growth of global commerce and interconnectedness has led to an increase in multi-jurisdictional cases. These cases involve legal disputes that cross national borders and involve multiple legal systems. Multi-jurisdictional cases are often complex and require specialized knowledge of different legal systems. The rise of multi-jurisdictional cases has led to the development of international law and the need for legal professionals with expertise in this area.

Technology and Litigation

Technology has had a significant impact on litigation. The use of electronic discovery, which involves the collection and analysis of digital information, has become a critical part of the litigation process. Social media and other digital platforms have also become sources of evidence in legal disputes. The use of technology has also led to the emergence of new legal issues, such as data privacy and cybersecurity.

Conclusion

The history of litigation is a story of how people have sought justice and resolution of disputes throughout time. From ancient civilizations to the modern era, the court system has adapted to meet the changing needs of society. Today, litigation remains a critical aspect of the legal system, ensuring that disputes are resolved in a fair and impartial manner. As the world continues to change, the legal profession will continue to adapt to meet the challenges of the future.

The history of litigation reflects the evolution of the legal profession over time. Alternative dispute resolution has emerged as a popular way to resolve disputes outside of the traditional court system, while the rise of multi-jurisdictional cases has created new challenges for legal professionals. Technology has had a significant impact on litigation, leading to the emergence of new legal issues and changing the way evidence is collected and analyzed. As society and technology continue to evolve, the legal profession will continue to adapt to meet the challenges of the future.

How we can help

Welcome to our Litigation section. Our legal team specializes in a wide range of litigation court proceedings, and we have the necessary knowledge and expertise to provide you with the best possible representation in any legal matter.

As litigation lawyers, we offer comprehensive legal services in various areas of litigation, including:

Employment Disputes: We represent clients in disputes relating to employment contracts, wage disputes, and other workplace issues.

Copyrights and Neighboring Rights: Our lawyers specialize in protecting and enforcing copyrights and neighboring rights, including infringement cases and licensing disputes.

Commercial Transactions: We represent clients in disputes arising from commercial transactions, including breach of contract cases and disputes relating to the sale of goods and services.

Personal Rights: We offer representation in a wide range of personal rights disputes, including cases relating to defamation, privacy, and personal injury.

We understand that legal proceedings can be stressful and time-consuming, which is why we work hard to provide our clients with the highest level of professionalism and support throughout the litigation process.

Our experienced legal team will work closely with you to understand the details of your case and provide you with the best possible legal advice and representation. Contact us today to schedule a consultation and learn more about our services. Let us help you navigate the complex world of litigation and achieve the best possible outcome for your case.

Go to Litigation.

The History of Real estate and construction law

Real estate and construction law have been a crucial aspect of human societies for centuries. As the world’s population grew, so did the need for homes, offices, and other buildings. Along with this, legal frameworks were put in place to regulate the buying, selling, and building of real estate. Here is a brief history of real estate and construction law.

Ancient Civilizations

The first known legal codes regarding real estate date back to ancient Mesopotamia, around 2100 BCE. The Code of Hammurabi, which was one of the earliest known legal systems, contained laws about property and construction. In ancient Egypt, Pharaohs owned all land, and people who wanted to use it had to pay rent. Greece and Rome also had laws governing property, including zoning and construction standards.

Middle Ages

During the Middle Ages, land ownership was a symbol of power, and feudalism was the dominant social structure. The king owned all the land and granted titles to lords, who would then parcel it out to their vassals. The system was complex, and disputes over land ownership were common. Legal frameworks were developed to resolve these disputes, including the first property registry in the English-speaking world, which was established in 1086.

Industrial Revolution

The Industrial Revolution brought about massive changes in the real estate and construction industry. Advances in technology and transportation made it possible to build higher, larger, and more complex buildings. Governments started regulating building codes to ensure the safety of their citizens. In the United States, the National Fire Protection Association (NFPA) was established in 1896 to create and enforce building codes.

Modern Era

In the 20th century, real estate and construction law became more complex, reflecting the increasing complexity of the industry. Governments became more involved in the regulation of property and construction, enacting zoning laws, building codes, and environmental regulations. The growth of technology and the internet has also made it easier to buy and sell real estate and to access legal information.

Today, real estate and construction law are critical areas of practice for lawyers. They help individuals and businesses navigate the complexities of buying, selling, and developing property. They also help to ensure that construction projects comply with regulations and laws to protect the health and safety of everyone involved.

Real estate and construction law have been essential for centuries, and they continue to evolve to meet the needs of the modern world. In recent years, there has been a growing focus on sustainable development and the impact of real estate and construction on the environment. As a result, there has been a shift towards regenerative development and an expansion of legal frameworks to address these concerns.

Regenerative Development

Regenerative development is a holistic approach to development that seeks to create systems that regenerate rather than deplete natural resources. This approach recognizes that buildings and infrastructure are not standalone entities, but are part of a larger ecosystem. Regenerative development seeks to create buildings and communities that support the health and well-being of people and the planet.

Legal frameworks are critical in supporting regenerative development. For example, zoning laws can be updated to encourage the development of green spaces and the use of sustainable building materials. Building codes can be revised to require the use of renewable energy and the incorporation of green roofs and walls. Environmental regulations can also be expanded to require developers to consider the impact of their projects on the natural environment.

Expansion of Legal Frameworks

In addition to the focus on regenerative development, there has been an expansion of legal frameworks to address new challenges in the real estate and construction industry. One of the most significant challenges is the rise of short-term rentals, such as Airbnb and HomeAway. Many cities have responded by enacting regulations to restrict or regulate short-term rentals, often to protect the availability of long-term rental housing.

Another area where legal frameworks are expanding is in the use of technology. The growth of online platforms for buying and selling real estate has created new legal challenges, such as the use of electronic signatures and the protection of personal information. Legal frameworks must keep up with these technological advancements to ensure that transactions are legally binding and that personal data is protected.

Conclusion

In conclusion, real estate and construction law have been essential for centuries, and as the world continues to grow and change, so will the legal frameworks that govern them. As a result, legal professionals in these areas will continue to play a vital role in protecting the rights and interests of their clients.

Real estate and construction law have a rich history, and they continue to evolve to meet the needs of the modern world. Regenerative development and the expansion of legal frameworks are two areas where the industry is seeing significant changes. Legal professionals must stay up-to-date on these developments to provide their clients with the most effective legal representation. By doing so, they can help to create sustainable and equitable communities that support the health and well-being of people and the planet.

How we can help

At KPBL, we pride ourselves on our extensive experience in real estate and construction law matters. Our team of lawyers is well-equipped to handle a wide range of legal issues and transactions in this area of law.

We have a proven track record of representing investors in the purchase and sale of real estate, as well as advising landlords and tenants in lease and sale-and-leaseback transactions. Our expertise also includes representing developers in commercial and residential projects, organizing and conducting due diligence reviews, and representing clients in proceedings to obtain permits and administrative decisions in the construction process.

In addition to our transactional work, we provide valuable advice on tax-efficient and tax-secure real estate investments. Our clients can rely on us for expert guidance on the taxation of various real estate transactions, including the purchase and sale of land and buildings, as well as taking advantage of tax investment relief for residential purposes.

We also advise on avoiding income tax when selling or transferring real estate, both residential and non-residential. Our team is well-versed in recent tax laws, including the tax on revenues from real estate ownership located within the Republic of Poland with an initial value exceeding PLN 10,000,000.

At KPBL, we recognize the importance of understanding the intricacies of real estate tax. We provide comprehensive advice on whether the sale of a given property will be subject to Value Added Tax and the conditions for exemption.

Our team of lawyers stays up-to-date with the latest developments in administrative court jurisprudence and tax authorities’ interpretations to provide our clients with effective legal assistance. We are committed to representing our clients in any disputes with tax authorities should they arise.

For clients seeking official tax interpretations, we are always ready to prepare formal applications that present not only the facts of the case but also extensive legal arguments and positions. Our goal is to present the legal arguments in a clear and concise manner, ensuring a quick and favorable response from the tax authorities.

Contact us today to learn how we can assist you with your real estate and construction law matters.

Go to Real Estate and Construction Law.

The History of Divorce: A Look Back at the Evolution of Marriage Dissolution

Divorce, the legal process of ending a marriage, has a long and varied history that spans back thousands of years. From ancient civilizations to modern times, the laws and attitudes surrounding divorce have undergone significant changes, reflecting the shifting cultural and societal norms of each era.

Ancient Times: Divorce was recognized in ancient civilizations such as Babylon, Egypt, and Greece. However, it was typically restricted to the wealthy and powerful, and was often granted only for limited reasons, such as adultery or cruelty. In these early societies, women were often viewed as the property of their husbands and were not granted the right to initiate a divorce.

The Roman Empire: The Roman Empire saw a significant expansion of the grounds for divorce, including such reasons as abandonment and mutual consent. During this time, the right to divorce was extended to women, who were allowed to initiate proceedings if their husbands failed to fulfill their marital obligations.

The Middle Ages: During the Middle Ages, the Catholic Church exerted significant control over the laws surrounding marriage and divorce. Divorce was not recognized as a valid option and the only way to end a marriage was through annulment, which declared the marriage to be null and void from the beginning. This practice was reserved for the wealthy and powerful and was often used to dissolve marriages for political or financial reasons.

The Reformation: The Reformation marked a significant turning point in the history of divorce. Protestant leaders, including Martin Luther and John Calvin, rejected the authority of the Catholic Church and advocated for the recognition of divorce in certain circumstances, such as adultery or abuse. This was a significant shift from the strict ban on divorce in previous eras.

The Modern Era: In the 19th and 20th centuries, the laws surrounding divorce continued to evolve, reflecting changing attitudes towards marriage and family. In many countries, the right to divorce was extended to the general population and the grounds for divorce were expanded to include such reasons as incompatibility and desertion. The introduction of no-fault divorce, which allows for the dissolution of a marriage without assigning blame, marked a major shift in the laws surrounding divorce and has become a widely accepted option in many countries.

Conclusion: The history of divorce is a rich and varied one, reflecting the changing cultural, societal, and religious norms of each era. From ancient times to the present day, the laws surrounding divorce have undergone significant changes, expanding the grounds for divorce and granting greater rights and freedoms to individuals seeking to dissolve their marriages. Today, divorce continues to evolve, reflecting the changing attitudes and expectations of modern society.

 

Divorce: Understanding the Process and Its Implications

Divorce is the legal process of ending a marriage. It can be a complex and emotional process that requires careful consideration and planning. The process of divorce involves the dissolution of the legal and financial ties between the parties and can have far-reaching implications for both parties.

Grounds for Divorce: In order to file for divorce, a person must have grounds, or a reason, for the divorce. The grounds for divorce vary depending on the jurisdiction, but common grounds include irreconcilable differences, adultery, and abandonment. In some jurisdictions, no-fault grounds, such as irreconcilable differences, are available, while in others, fault-based grounds are required.

Divorce Process: The divorce process typically begins with the filing of a divorce petition, which is a formal request for the court to dissolve the marriage. The petition must be filed in the jurisdiction where either the petitioner or the respondent resides. Once the petition is filed, the respondent has the opportunity to respond and may file a counter-petition, outlining their own requests for the divorce.

Property Division: One of the most complex aspects of divorce is the division of property and assets. The property that is acquired during the marriage is subject to division, and the court must determine how to divide the property in a way that is fair and equitable to both parties. This can include real property, personal property, and financial assets. In some jurisdictions, the court uses a community property system, which divides the property equally between the parties, while in others, the court uses an equitable distribution system, which divides the property based on a number of factors, including the length of the marriage and the contributions of each party.

Child Custody: If the parties have children, the court must determine custody arrangements. This can include physical custody, which determines where the child will live, and legal custody, which determines who has the authority to make decisions about the child’s upbringing. The court will consider the best interests of the child when making custody arrangements, taking into account factors such as the child’s relationship with each parent and the stability of each parent’s home environment.

Alimony: In some cases, one party may be required to pay alimony, or spousal support, to the other party. Alimony is typically awarded to the party who is in a disadvantaged financial position or who has made significant contributions to the marriage. The amount of alimony and the duration of the payments are determined by the court based on a number of factors, including the length of the marriage, the earning potential of each party, and the standard of living established during the marriage.

Conclusion: Divorce can be a complex and emotional process that requires careful consideration and planning. The process of divorce involves the dissolution of the legal and financial ties between the parties and can have far-reaching implications for both parties. It is important to seek the assistance of a qualified attorney to help guide you through the process and ensure that your rights and interests are protected.

 

The History of Taxation

Taxation has been a part of human civilization for thousands of years, dating back to ancient civilizations such as the Egyptians and the Greeks. Throughout history, taxes have been used to finance government operations, fund public goods, and redistribute wealth.

Ancient Egypt: In ancient Egypt, taxes were collected in the form of agricultural products, livestock, and labor. These taxes were used to finance public works projects, such as the construction of pyramids and temples.

Ancient Greece: The Ancient Greeks also used taxes to finance their city-states and their military. The city-state of Athens, for example, imposed taxes on its citizens to pay for the maintenance of its navy and the construction of its Acropolis.

The Roman Empire: The Roman Empire also relied on taxes to finance its vast military and public works projects. Roman citizens were required to pay taxes in the form of money, goods, and services. The Roman tax system was so extensive that it covered not only citizens but also conquered territories and subject peoples.

The Middle Ages: During the Middle Ages, taxes were primarily collected by feudal lords from their serfs and were used to finance the maintenance of castles, roads, and other infrastructure. The Church also collected taxes in the form of tithes, which were used to support the clergy and fund religious institutions.

History of Tax

The Renaissance and Enlightenment: During the Renaissance and Enlightenment, the concept of taxation shifted towards the idea of representation and consent. The monarchs of Europe began to view taxes as a means of financing government operations, rather than a tool of oppression. This led to the creation of parliamentary systems of government and the growth of representative democracies.

The Modern Era: In the modern era, taxes have become a crucial part of financing government operations, funding public goods, and redistributing wealth. The rise of progressive taxation has allowed governments to use taxes to reduce income inequality and promote economic growth.

Today, taxation continues to play a vital role in shaping society and funding government operations. The complexity and scope of modern tax systems have grown significantly, reflecting the changing needs and priorities of society. Despite its history, taxation remains one of the most controversial and debated topics in politics and economics, with different countries having different approaches to taxation.

In conclusion, the history of taxation is a long and complex one, spanning thousands of years and countless civilizations. Despite its many challenges, taxation remains an essential tool for financing government operations and funding public goods, and will likely continue to play a critical role in shaping society for generations to come.

 

Fiscal secrecy versus protection of contractors. Warsaw, January 31, 2023

Tax Ordinance provisions allow all taxpayers to obtain detailed economic and commercial information about their contractors.

The law permits exceptions to fiscal secrecy when disclosure of information is deemed to have greater legal importance. An exemption from fiscal secrecy can be granted to a specific entity upon request for information in the form of a certificate by a business owner, who is a contractor of a taxpayer, regarding events that the taxpayer was required to report in their tax declaration as per tax law provisions.

Information on the activities of entrepreneurs that may be disclosed to their contractors includes:

1) information that the entrepreneur has not submitted or submitted a declaration or other document, which he was obliged to submit under the provisions of tax laws;

2) information about the failure or recognition by the entrepreneur in the submitted declaration or other document, the events to which he was obliged under the provisions of tax laws;

3) information on the entrepreneur’s arrears or non-arrears in taxes resulting from the declaration or other document submitted on the basis of the provisions of tax laws.

The term “contractor” in this context is interpreted broadly. This allows for a wide range of information to be obtained from tax authorities. Both court rulings and legal doctrine support a broad interpretation of “contractor,” including partners and parties to both commercial and non-commercial agreements. The term can refer to general economic relations with a business owner, not necessarily tied to a specific transaction, or to the transaction itself (as per the 2022 Voivodship Administrative Court decision).

The regulations require the entity seeking information to be a business owner. However, there is no such requirement for the entity applying for a certificate. Any individual or entity who is a contractor (in a broad sense) of a business owner may apply for a certificate, regardless of whether they themselves are involved in business activities (as per the 2019 Voivodship Administrative Court decision).

The following objectives were indicated as justification for the introduction of provisions enabling obtaining such information in the draft act amending the Tax Ordinance:

1) protection of taxpayers against raising the consequences of dishonesty of contractors,

2) introduction of a procedure for reliable assessment of contractors,

3) enabling the taxpayer to obtain information about the tax situation of the counterparty.

As a result, taxpayers should be able to obtain information about their contractors beyond their direct transactions. If a contractor accurately records a transaction with a taxpayer but engages in fraudulent activities elsewhere, the goals of the law cannot be achieved. The aim of the law would not be met if verification of contractors was limited only to a narrow aspect of their activity.

Due diligence or caution may necessitate multiple verifications of a contractor. Therefore, it should be possible to obtain information about a contractor’s business activities from tax authorities even beyond the period of transactions between the contractor and the taxpayer requesting the information, which is protected by fiscal secrecy.

Obtaining information in this way is not limited only to VAT settlements, but can and should be used to verify all tax liabilities of our contractors.

Bernard Łukomski
attorney-at-law
tax advisor
phone +48 608 093 541