European Commission takes action: Bulgarian rolling-stock tender will test new Foreign Subsidies Regulation
The EU’s Foreign Subsidies Regulation entered into force in July 2023. The first case in which the European Commission will decide what impact non-EU financial support has on the EU procurement market involves a Chinese bidder for a public contract in Bulgaria.
Important amendments to the Foreigners Act
Facilitation of the process of obtaining an EU Blue Card in Poland, and digitalisation of the application procedure for granting residence permits, is provided for in a bill to amend the Foreigners Act.
An administrative authority should take into account a right that is not entered in the land and mortgage register but follows from entries of other rights in the register
In determining the parties to administrative proceedings, the authority is bound by the entry of rights in the land and mortgage register. It is presumed that a right disclosed in the land and mortgage register is entered in accordance with the actual legal status. It is also presumed that a cancelled right does not exist. The practice shows that invoking a undisclosed right usually will not rebut these presumptions. But the situation is different with an undisclosed right whose existence can be inferred from other entries in the land and mortgage register.
Cheaper requests for conciliation
New rules for payment of court fees on requests for conciliation in Polish civil proceedings have been in effect since 28 September 2023. The parliament has heavily reduced the fees to make the institution more attractive, after it ceased to interrupt the limitations period but only suspends it.
Investment property and tax expenses
One of the challenges facing real estate companies is the limitation of claiming tax costs for depreciation on real estate, effective from 2022. Sometimes, the only way out will be tax litigation.
Minimum tax on building income
The minimum tax on income from buildings in Poland was reinstated as of 2022, and the reinstatement brought with it a return of interpretive doubts making it difficult for taxpayers to apply the tax. These doubts include whether hotel services are covered by the minimum tax, and whether depreciation deductions on buildings and income from common areas should be factored in when calculating the tax.
The master plan
Pursuant to the 7 July 2023 amendment to the Spatial Planning and Development Act, the zoning study will be superseded by a master plan and commune development strategy. The provision imposing an obligation on communes to adopt a development strategy enters into force on 1 January 2026. Introduction of master plans is intended to vest more power in local governments in Poland in establishing policies for land use and development.
Integrated development plan
The July 2023 amendment to Poland’s Spatial Planning and Development Act introduced a special form of local zoning plan—the integrated development plan. It grants communes and investors more freedom to locate development projects, regardless of the findings of the existing local zoning plan. Ultimately, integrated development plans will replace the resolutions on siting of housing developments issued under the housing special act (such resolutions can be issued until the end of 2025). But an integrated development plan can be enacted for any type of project, not just residential projects.
The urban register and instruments of public participation
The recent overhaul of the Planning and Spatial Development Act tidied up and streamlined the planning procedure. In addition to revolutionary changes, such as replacement of the zoning study with the master plan and commune development strategy, as well as introduction of integrated development plans as a special type of local zoning plan prepared at the initiative of private investors, a nationwide urban planning register was introduced, and the catalogue of tools for public participation in land use and development issues was expanded.
How to determine land development conditions
The amendment to the Spatial Planning and Development Act will change a lot when it comes to determining land development conditions in Poland. Therefore, especially in areas where no local zoning plan exists, investors planning a construction project should apply for a land development decision as soon as possible.
Is this the end of the revitalisation pre-emptive right in Warsaw?
There are many indications that as of 16 March 2024, the City of Warsaw will no longer be vested with a pre-emptive right to purchase real estate in the degraded area and revitalisation area of the city designated by Resolution LX/1967/2022 of 17 February 2022.
The Gamedev CEO simulator
What legal traps can a developer fall into when creating a game? Find out by playing the role of Creative, Manager, Accountant or Consultant in the Gamedev CEO simulator game created by the Gaming practice at Wardyński & Partners.
