Featured publications
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Poland will establish a non-mandatory certification for public procurement contractors
Poland is implementing changes in its public procurement system to introduce non-mandatory contractor certification and streamline appeal procedures through remote trials and hearings.
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Buying properties in Spain (II): key technical steps for Polish investors
Navigating the intricacies of property acquisition in Spain, especially for Polish buyers, requires a grasp of technicalities. From the pivotal signing of sales contracts to financing options, this article explores in detail the essential steps for…
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Poland: How to make business decisions taking into account the Polish tax system
We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
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Poland: Amendment of the Wind Energy Investment Act opens up new development opportunities
La Cámara Baja del Parlamento polaco (Sejm) aprobó, el 8 de febrero de 2023, una enmienda de la Ley de Inversión en Parques Eólicos y algunas otras leyes. Hasta su enmienda, la ley limitaba las oportunidades de inversión en parques eólicos, al…
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The reconstruction of Ukraine, an opportunity for European entrepreneurs
Following Russia's aggression on February 24, 2022, Ukraine has been faced with the challenge of defending its borders, improving its administrative systems and rebuilding its damaged infrastructure.
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Poland allows the creation of VAT groups from 1 January 2023
The new regulation facilitates management and may have a positive impact on financial liquidity in the capital group, whereas administrative activities related to the functioning of the VAT group are limited.
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Ukraine: tax preferences for companies in Poland providing humanitarian aid in the wake of the refugee crisis
On March 12 2022 the Act on aid to citizens of Ukraine in connection with armed conflict on the territory of this country came into force. The special purpose act, in addition to regulating a number of issues related to the refugee’s stay in Poland…
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CPK: an ambitious Polish mobility project in the heart of Europe
Poland has plans to build the largest infrastructure project in the EU connecting Europe and Asia and making the country a passenger and cargo hub. This initiative, expected to mobilize over €30,000 billion, presents an opportunity for Spanish…
Publications
The role of sustainability in institutional investors’ decision-making and what proxy advisors do
The embedding of ESG factors in corporate governance and the prominent role of proxy advisors were key topics in the seminar How Institutional and Proxy Advisors Approach Sustainability at Listed Companies, organized by Garrigues Sustainable Dialogs…
Buying properties in Spain (I): first steps and important considerations for foreign investors before the purchase
When it comes to purchasing a property in Spain, there are several factors to consider before, during, and after the acquisition process. In a three-part series of articles, we will delve into the steps to follow in each case, beginning with this…
The challenges of European AI regulation for the financial sector
Artificial intelligence has enormous potential for financial institutions. Therefore, in addressing its regulation, the aim is to provide a framework of legal certainty to facilitate its adoption and also to address the challenges and risks for the…
Commission's decision on tax lease partially annulled
On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…
