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  Wehikuły transakcyjne (...  
W dużym uproszczeniu, zgodnie z tymi regulacjami, pożyczka udzielana spółce przez jej wspólnika, co do zasady, pozostaje dla spółki neutralna podatkowo pod warunkiem, że wartość zadłużenia spółki wobec wspólników (włączając w to wartość pożyczki) nie przekroczy w sumie wartości kapitału własnego spółki (stosunek 1 do 1).
Simply put, under the thin capitalisation rules, a shareholder loan will be tax-neutral for the company so long as a company’s total indebtedness to shareholders (including the value of loans) does not exceed the company’s share capital (1:1 ratio). For this reason, a potential loan to the company by a shareholder is preceded by an increase in the company’s share capital.
  Rozsądne regulacje doty...  
Mają one zostać określone w odrębnej ustawie. Tymczasem ciekawość inwestorów jest ogromna, bo jak zapowiadał rząd mają być wprowadzone nowe podatki, dające w sumie opodatkowanie przychodów na poziomie 40% zysków brutto.
Weronika Pelc: We have not yet mentioned the long-awaited Hydrocarbons Act. A draft of the proposal by the Ministry of the Environment was released on 18 February 2013. It sets forth new rules for extraction of fossil fuels in Poland. It introduces a National Operator of Energy Mines (NOKE), in order to assure that there is a “government take” in the concessions. In the future, the division of concessions between prospecting, exploration and extraction is to be eliminated. The draft presented in February specifies the new level of fees for extraction of hydrocarbons. It also covers other administrative, procedural and environmental issues, but without tax regulations, which are to be included in a separate act. This aspect is of great interest to investors, because the government has announced that it plans to introduce new taxes so that the total taxation will be 40% of gross profit.
  Kiedy UOKiK odmówi zgod...  
W decyzji warunkowej oprócz szczegółowego określenia nakładanych na przedsiębiorców zobowiązań Prezes UOKiK wskazuje również termin wykonania tych zobowiązań. W latach 2006-2009 Prezes UOKiK wydał w sumie siedem decyzji warunkowych (w tym jedną decyzję w 2009 r.).
The third possible decision is conditional approval, which is issued when the transaction would significantly reduce competition on the market, but the negative effects of the transaction can be eliminated by meeting certain requirements (conditions) imposed by the president of UOKiK. Specifically, participants in the transaction may be required to (1) divest all of part of their assets, (2) relinquish control over a given enterprise, by divesting a certain stake in the shares, or (3) grant a license for exclusive rights to a competitor. A conditional decision will specify the requirements imposed on the companies and set a deadline for meeting the conditions. In 2006–2009 the office issued a total of seven conditional decisions (including one in 2009), and one conditional decision was issued in July 2010.