When a Polish rapeseed-oil trader got caught in a VAT carousel, the courts had to decide:…
Introduction A telecommunications company obligated to contribute to subsidies payable to other market participants possesses a…
Introduction Entrepreneurs frequently elect to conduct business operations through partnership structures. To enable such partnerships to…
Introduction Double taxation agreements—known variously as tax treaties, Doppelbesteuerungsabkommen in German jurisprudence, and conventions fiscales contre…
Introduction An unfavorable judgment from the Voivodeship Administrative Court need not constitute the terminus of administrative…
When Can You File a Lawsuit Against Management Board Member of a Polish LLC? A lawsuit…
I. Personal Liability of Management Board Members for Corporate Obligations Under Article 299 of the Polish…
I. Personal Liability of Management Board Members for the Debts of Limited Liability Companies Under Polish…
The Derivative Liability of Corporate Officers Under Polish Fiscal Law I. Introduction The limited liability corporation…
Introduction The principle of limited liability constitutes one of the foundational pillars upon which the modern…
Poland’s Supreme Court recently vacated a nineteen-year-old payment order that had been issued without any…
The Fine Print: What to Know Before You Sign – and What to Do When…
The Document That Costs You Money While You Sleep In the vast ecosystem of e-commerce concerns—conversion…
Unfair Contract Terms: The Fine Print That Doesn’t Bind You The modern consumer inhabits a world…
Is Nicolás Maduro a prisoner of war? The seizure of Nicolás Maduro by American special operations…
The LLC Limited Partnership: A Structure for Sleeping Soundly When a Polish entrepreneur first encounters the…
Why second citizenship has become the ultimate asset protection strategy for entrepreneurs navigating geopolitical risk? The…
The corporate demerger—variously denominated as a scission, division, or spin-off depending upon jurisdiction and transactional form—constitutes…
Corporate restructuring—encompassing consolidations, divisions, transformations, and asset transfers—represents one of the most sophisticated instruments of business…
Exit Taxation: Doctrinal Foundations, Comparative Framework, and Evolving Jurisprudence Exit taxation—variously denominated as the expatriation tax,…
Introduction On January 3, 2026, American special forces captured Nicolás Maduro and transported him aboard the…
Every wealthy family eventually arrives at the same question: How do you make a fortune outlast…
A decade after FATCA reshaped global finance, the law’s reach extends further than ever—and so do…
In an era of economic instability and diminishing predictability, we find ourselves reaching for instruments that…
How a hundred-and-four-million-dollar reward to a bank informant marked the end of an era—and what rose…
On the art and science of establishing hedge funds in a world of competing jurisdictions The…
The Watermark of Sisyphus: A Meditation on the EU’s Latest Regulatory Masterpiece There is something almost…
Introduction The ongoing discourse concerning the potential invalidation or modification of derivative instrument contracts—encompassing currency options,…
Introduction Between 2013 and 2018, the Polish Supreme Court (Sąd Najwyższy) rendered a series of decisions…
The architecture of wealth extraction The products go by names that suggest precision and sophistication: autocallable…
