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Negative recommendation from the Central Anticorruption Bureau – when does the Polish Development Fund demand the return of subsidies from the financial shield?

Many entrepreneurs who benefited from the PFR Financial Shield during the COVID-19 pandemic are now receiving letters from the Polish Development Fund demanding the return of their PFR subsidies. Although the aid program was exceptional in nature and aimed at saving jobs, several years after its conclusion, the PFR is still conducting verification of beneficiaries – sending many of them today […]
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Safety first – kindergarten obligations in the event of a child's accident

Child safety in preschool is one of the most important tasks of every educational institution. Despite the efforts of staff, emergencies do occur – falls, injuries, or other unexpected events. In such cases, strict rules of conduct apply, as defined in the Regulation of the Minister of National Education and Sport of December 31, 2002, on health and safety in public and […]
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Local spatial development plan and building permit – what about temporary situations?

In the next October article in our series titled "Tuesday Mornings for Construction," we'd like to present the relationship between the local development plan (ZDP) and the building permit (BDP) in transitional situations. Here, we'll describe three instances where a discrepancy between the issued BDP and the adopted BDP may arise: One of the fundamental principles of Article 16 of the Code of Administrative Procedure is the permanence of final decisions […]
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Building on leased land and VAT

Upon termination of a lease, it is necessary to reach an agreement regarding the settlement of the lessee's expenditures on the leased property. The lessee may either dispose of the improvements or retain them for compensation. Does the lessor's retention of the improvements have any VAT implications? VAT applies to the provision of services and the supply of goods. A supply of goods is the transfer […]
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Presumption of service of a declaration of termination of an employment contract without notice sent by post

In certain circumstances, a notice of termination of an employment contract without notice may be sent to the employee by traditional mail (due to the employee's absence from work, e.g., due to vacation or illness). However, in practice, this may raise questions, for example, what if the employee fails to collect the letter? Can it then be considered that […]
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