As of 1 January 2022, new deadlines apply to comply with transfer pricing obligations for 2022. Liability for failure to comply with transfer pricing documentation obligations arises at two levels, both for the company and for individuals authorised to represent and manage the company’s business, who are most often members of the management board.
A new version of the draft act amending the Act on Goods and Services Tax and Certain Other Acts, i.e. the regulations introducing the obligatory National e-Invoice System (“KSeF”), has been published on the website of the Government Legislation Centre (Rządowe Centrum Legislacji). The entry into force of the mandatory regulations has been postponed by six months, i.e. until 1 July 2024.
If an employee who has committed an act of serious misconduct, the employer is often faced with the dilemma of an appropriate response. There are essentially four available courses of action: disciplinary interviews, the imposition of a disciplinary penalty, termination of the employment contract or summary dismissal.
The implementation of the Work-Life Balance Directive entails a number of changes to employee’s rights. Undoubtedly, the plane for which the implementation of the provisions will have the greatest practical importance is employment contracts.