We publish in the LEGALIS Legal Information Service of C.H. Beck

The Legal Information Service of C.H.Beck LEGALIS provides a review of publications by our lawyers and tax advisors.  We comment on changes in regulations and rulings and analyse practical legal issues. 

In October and November 2020, studies by barrister Aneta Fornalik, barrister Alicja Kociemba and tax advisor Iwona Jacieczko were published.

We invite you to read our so-called “N.ius” concerning case law and legislation:

• Own payment of donated funds does not waive exemption from the inheritance and donation tax.
• Invalidity of the Prime Minister’s decision to entrust the Polish Post Office with the conduct of postal ballot elections.
• In order to determine whether a plot of land is “developed land for housing purposes” it is necessary to take into account all the circumstances of the case.
• Determining the working hours of a pharmacy open to the public does not affect the essence of the freedom of business activity.
• The legal nature of an objection against a Local Government Board of Appeal ruling.
• The terms “entry into force” and “validity” of a (resolution) are identical.
• The district is responsible for a defective building permit.
• Invalidity of a resolution of the commune council concerning days and hours of opening and closing of retail outlets.
• Is it possible to change the date of land reclamation?
• How to handle a complaint against the activities of a village head.
• Reimbursement of the costs of transporting a disabled child to school or kindergarten for only two trips.
• Public administration works remotely.
• Blatant violation of the law when handling a request for access to public information.
• A candidate for a juror does not have to be individually notified of a session of the commune council.
• Prolongation fee during COVID-19.
• Intention and motivation in the offence under Article 276 of the CC.
• Defendant mayor and referral of the case to another equivalent court for consideration.
• Exemption of medical personnel from criminal liability for medical errors committed during the fight against the COVID-19 epidemic.
• Tax on the revenues from a fixed asset which is a building serving as a dormitory.

Practical analysis

Divisibility of a building permit in procedural terms.