Kategorie: Corporations
Pre-contractual liability and damages for breach of contract
The concept of pre-contractual liability is still associated with a number of issues, despite its legislative anchoring in the Civil Code, the resolution of which is left to the decision-making practice of the courts. One of these aspects that has not yet been resolved – namely, whether the entitled party is entitled to compensation for …
Read morePrerequisites for liability of a member of an elected body for tax defaults
On 18 June 2024, the Supreme Administrative Court issued a judgment No. 10 Asf 4/2024 – 38, in which it adopted the legal opinion that the tax administrator is entitled to independently assess and decide on the obligation of members of elected bodies of legal persons with tax arrears to pay them on the basis …
Read moreAmendment to the Transformations Act: what is changing?
The long-awaited amendment to the Act on Transformations of Commercial Companies and Cooperatives (hereinafter the “Transformations Act”) brings about significant changes to the legal regulation of transformations with effect from 19 July 2024. Although the amendment is primarily a reaction to an EU Directive[1], some of the changes brought by the amendment are the result …
Read moreDirective on Corporate Sustainability Due Diligence (CS3D)
The European Parliament has approved the Directive on Corporate Sustainability Due Diligence (CSDDD) or CS3D (the “CS3D”)[1] . The CS3D sets out rules for the conduct of large corporations with respect to human rights in their operations, including production, employment and subcontracting chains. About CS3D in general CS3D obliges companies to mitigate the negative impacts …
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