Czesław Starosta Cross-border legal Double payment in the construction process – investor risks resulting from direct payments to subcontractors 24 September 2025 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.
Filip Kaplita Cross-border legal Exemption of railway infrastructure from property tax – who can benefit and when? 2 August 2025 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.
Maciej Gramza, Filip Kaplita Cross-border legal Energy cooperatives – a way to increase the profitability of investments in renewable energy sources 10 July 2025 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.
Mikołaj Labijak Cross-border legal Access of third-country contractors to the European Union public procurement market 2 July 2025 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).
Filip Kaplita Cross-border legal How real estate due diligence affects tax amounts – changes in property tax 28 May 2025 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.
Marta Rospądek Cross-border legal Electronic auctions in public procurement – when can they be invalidated and how can you defend your rights? 8 May 2025 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.
Maciej Gramza, Paulina Meller-Kmiecik Cross-border legal A grossly low price – how to verify a competitor’s price and defend your own 11 April 2025 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.
Maciej Gramza, Filip Kaplita Cross-border legal Energy transition – dynamic development of regulations conducive to investment in energy storage facilities 24 March 2025 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.