Cross-border legal

The institution of direct payment to subcontractors was introduced into the Civil Code (CC) in order to protect entities participating in the implementation of construction projects. Pursuant to Article 647¹ of the CC, an investor may be jointly and severally liable for remuneration due to a subcontractor, provided that the subcontractor's participation in the performance of the works has been formally reported to the investor and the investor has not raised an effective objection.

Since 2017, Polish local tax regulations (Article 7(1)(1) of the Local Tax Act) have provided for a property tax exemption for railway infrastructure made available to carriers.

Renewable energy sources are being developed in Poland at an impressive rate. Published data shows that last year, the total installed capacity of renewable energy sources increased by 5.3 GW, approaching 30 GW, which represents 44% of the installed capacity of all electricity sources in Poland.

The issue of awarding contracts to entities from third countries has not been comprehensively regulated by EU legislators. This issue is only partially covered by the provisions of two Directives of the European Parliament and of the Council of 26 February 2014 on procurement, i.e. Directive 2014/24/EU (the so-called classic directive) and Directive 2014/25/EU (the so-called sectoral directive).

On 1 January 2025, an amendment to the Act on Local Taxes and Fees came into force, introducing significant changes to the definitions of buildings and structures. These changes have a direct impact on the scope of property taxation, which in turn affects the results of due diligence analyses conducted prior to property transactions.

An electronic auction is a specific form of competition between contractors, the aim of which is for the contracting authority to obtain the most advantageous bid.

Second place in a public tender can be compared to fourth place in a sports competition. It was close, but so what, since our competitor wins the contract. The selection of the most advantageous bid is usually a combination of points obtained in the price criterion and in non-price criteria.

Energy storage facilities are undoubtedly an extremely important element supporting the energy transition. Their use allows for increased utilisation of energy produced from renewable sources with unstable characteristics, thereby increasing the level of self-consumption of cheaper energy and reducing the dependence of renewable sources on the operator's network.