Remigiusz
Gołębiowski’s law office
provides professional legal services covering a variety of fields and
tailored to suit individual requirements of every client.
The Law Office is entitled to appear before district courts,
regional courts and courts of higher instance (Court of Appeal, the
Supreme Court and the Constitutional Tribunal and the Tribunal of State.
We represent our clients before Polish, European and international
authorities, organizations and courts.
Our services [ Individual clients (natural persons) | Economic entities, entrepreneurs, companies (legal persons) | Forms of our services ]
I. Individual
clients (natural persons)
Our legal team provides services specifically within:
1. Civil law
- payment claims
- compensation claims
(medical errors, accidents, hospital indemnity)
- protection of personal goods and chattels, case analysis and drawing up agreements,
preparing procedural writs, motions on the evidence, appeals and cassation
- international divorces
- consumer issues
- protection of personal goods and chattels – cases and disputes
2. Labour Law
- outstanding payment claims
- reinstatement of employment
- invalidation of notices of termination
- compensation claims
- evaluation of non-competition agreements
- evaluation of managerial contracts
- evaluation of employment contracts
- collective lay-offs
- compensation claims
- mobbing
3. Copyright
- royalty claims
- inventions
- copyright agreements
4. Proceedings of enforcement and to secure claims
- enforcement of financial claims
- involvement in enforcement proceedings
- adjudication and award of property and real estate
5. Inheritance law
- statement of acquisition of inheritance
- distribution of inherited estate
- acceptance or rejection of inheritance
- overturning a will
6. Family Law
- divorce or separation
- maintenance, denial and establishing of paternity
- parental authority and division of property
- nullification of marriage
7. Real Estate Law
- property title issues
- infringement of ownership
- acquisitive prescription
- establishment of the right of access
- cancellation of co-ownership
- change of fees for perpetual usufruct
8. Administrative law
- compensation claims
- building permits
- representation before administrative courts etc.
9. Criminal law and criminal and fiscal laws
- defense in preparatory proceedings and before the court
- appearing as auxiliary prosecutor
- adhesion claims
10. Banking Law
11. Bill of Exchange Law
12. Press Law and advertising
13. Personal and Property Insurance
14. Social Insurance
II. Economic
entities, entrepreneurs, companies (legal persons)
LEGAL AND FINANCIAL ADVICE TO ENTREPRENEURS
Our law firm provides comprehensive legal and financial advisory services to
entrepreneurs and companies.
We carry out in-depth analysis of current business situation and offer:
1. advice and legal opinions on how to resolve on-going problems
2. analyses of new business ventures planned by Clients. We advise
on specific legal and administrative actions required to achieve
the results intended by the Client and to optimize tax obligations.
Our law firm provides legal services including inter alia:
1. Legal advice for start-ups and new entrepreneurs (choice of
legal personality, form of taxation, details of registration
procedure)
• Starting business activity by natural persons
• Establishment and transformation of companies
2. Legal and financial controlling of enterprises including among
others:
• Consultations upon conclusion of compensation and offset agreements,
purchase and sale of debts
• Providing opinions on agreements
• Special focus on instructions in case of default on contractual
or statutory payment date by the Client’s business counterparty,
guidance under court and enforcement proceedings related thereto
• Conducting bidding procedures and negotiations
• Undertaking and carrying on business activities in Special Economic
Zones
• Legal guidance in scope of accounting
• Analysis of business operations with respect to compliance with
the foreign Exchange law
• Consultations with respect to intra-community transactions and
correctness of the evidence confirming their execution
• Procedures and documentation related to imports and exports of
goods
• Legal services in scope of labour law and social security
Our legal team provides services
specifically within:
1. Commercial law
- recovery of debts
- preparing all kinds of business agreements
- amendments of agreements and statutes
- business disputes
- setting up commercial companies (registration in the National
Court Register)
- company transformation and spin-off
- preparing and arranging of general meetings of shareholders
- bankruptcy proceedings, reorganizations, liquidation
2. Labour
Law
- payment disputes
- social and health insurance
3. Aviation Law
Providing comprehensive service in scope of air transport of cargo
- applying for permits/licenses required for international flights of the client’s
aircrafts across the Polish air space (both commercial, with landing
on the territory of Poland and non-commercial), as stipulated by
the Polish law.
Ensuring legal protection for cargo transport from the airport
- ensuring legal protection for transport of cargo from the airport to entrepreneurs
responsible for its distribution, dealing with issues of liability
for damages inflicted on the way from the airport to the distributor,
including complaints on non-performance or improper performance
of a transport agreement.
Ensuring compliance with safety regulations, including HSE
Services related to
air personnel
- proceedings in labour and social insurance courts
- drawing up employment contracts in compliance with provisions
of the Labour Law;
- Solving issues related to termination of employment contracts,
remuneration, working time, holidays and HSE;
- Preparing working regulations;
- Pursuing claims of employee liability for damages made to employer
property;
- Preparing non-competition agreements
Investigating business opportunities in Poland for other partners and establishing
merger companies
Providing overview of regulations related to operation
of aircrafts and airports
- controlling whether the Client complies with operational guidelines of a given
airport regulating take-offs and landings at the airfield.
- preparing, developing and ensuring operationability of the internal
system of safe exploitation of an aircraft comprising:
1) Ensuring that aircraft crew members and other persons performing
tasks entrusted by the Client are familiar with regulations concerning
exploitation of aircrafts;
2) Implementation of guidelines concerning specifically the exploitation,
flights and technical maintenance of aircrafts and ensuring appropriate
training to the staff;
3) Keeping exploitation records;
4) organizing permanent internal operational supervision and appointing
a person responsible for its execution.
- applying on behalf of the Client for the license to start and carry on business
activity at public airports in scope of:
1) airport management;
2) ground services related to aircrafts, cargo handling, passengers
and their luggage.
- Ensuring control whether the Client’s aircrafts
meet the requirements stipulated in the decrees of the minister
competent for transport issues with regard to international regulations
addressing environmental protection against noise, vibrations and
pollution.
- monitoring compliance with the decree of the minister competent
for infrastructure issues of 5 November 2004 on safety of aircraft
exploitation.
Protection against unfair competition of other carriers
- Conducting cases before authorities competent for protection of competition
and consumers in a situation indicating breach of the law of 15
December 2000 on protection of competition and consumers.
Timely removal of irregularities
- Ensuring timely removal of irregularities in case of breach of law identified
by an administrative decision of the Authorities.
Representing the Client in proceedings concerning liability for damages resulting
from air traffic, for damages under transport of passengers, luggage
and cargo.
Providing opinions on insurance
agreements
- Concluding third party insurance agreements on behalf of the Client against
damages inflicted in connection with air traffic, air transport
or any other aviation activity. Such insurance is required from
air carriers under the Polish law.
Handling complaints on behalf of the Client in case of damages under air transport
4. Public procurement
5. Criminal commercial and fiscal law
6. Banking law
Comprehensive and as-needed legal services to banks
1) Preparing and checking formal and legal accuracy of agreements
2) Assistance in developing and implementation of internal master regulations
(rules, instructions, guidelines etc.),
3) Debt recovery by negotiations with the borrower on the repayment of his/her
debt to the Client, filing suits against debtors and conducting the case in
all instances, participation in proceedings to secure the claim and enforcement
proceedings.
7. Bankruptcy and repair law
8. Pharmaceutical law
9. Construction
law
Developer agreements We assist you during the whole construction process
10. Protection of the Environment
11. Competition Law
- Terms of development and protection of competition
as well as rules of protection of entrepreneur and consumer interests
undertaken in the public interest;
- Rules and procedure of preventing anti-competition practices
and practices violating collective consumer interests, as well
as anti-competition concentration of entrepreneurs and their unions,
if such practices or concentrations produce or may produce any
effects in the territory of the Republic of Poland
12. Transportation law
- Regulations related to transport of persons and goods, performed against payment
by authorized carriers on the basis of agreements,
- International transport
13. Telecommunications law
- Regulation and adjustment of rights and obligations of the telecommunications
entrepreneurs, users and telecommunication equipment users;
- Conditions for starting and carrying on activities aimed at providing
networks and related facilities as well as providing telecommunications
services, including the network and services for broadcasting or
distribution of radio and TV programmes;
- Conditions of regulating telecommunications markets;
- Conditions of providing public service;
- Conditions of service user protection.
14. Real estate and real estate tax
Our law office provides advice also in scope of procedures aimed at establishment
and activity of branches of foreign entities and of foreign representations.
At the same time we wish to emphasize that we
cooperate with many recognized specialists in tax law, finance
and accounting. Our permanent working partners represent several
fields of expertise (notaries, tax advisors) and include also university
lecturers and scholarship holders of the best Polish and foreign
universities (such as Universities of Maastricht and Nijmegen,
specializing in commercial law). It enables us to arrive at effective
solution of non-standard legal problems and allows us to ensure
comprehensive services to any entrepreneur who intends to carry
on business activity in the territory of Poland and the neighbouring
countries. Owing to such broad expertise we ensure not only effective
vindication of claims but also highest standards of procedural
writs and legal expert opinions. Working within so well developed
network of professionals guarantees comprehensive and in-depth
legal analysis on the merits of a case.
Our law firm specializes in tax law.
We have vast
experience in the area of tax advising and representing Clients
before tax offices, customs offices, tax control offices and
tax chambers, customs chambers, provincial administrative courts
and
the Supreme Administrative Court.
We have considerable experience in the area of:
1) Personal Income Tax
2) Corporate Income Tax
3) Flat rate income tax
4) VAT
5) Excise duty
6) Tax on civil law acts
7) Stamp duty
8) Inheritance and donation tax
9) Agriculture and Forest Tax
10) Local taxes
11) Tax on games
12) Tax and customs procedures
13) Fiscal penal issues
1) Personal Income Tax
• Taxation of employment income and similar relationships
• Taxation of self-employed
• Taxation of revenues from non-agricultural business activity
(tax exempt revenues, 19% tax, tax-deductible costs, termination
of business activity – stock-taking)
• Taxation of partnerships
• Taxation of revenues from special sections of agricultural
production
• Taxation of revenues from real estate and their parts
• Taxation of revenues from rent, lease etc.
• Capital gain tax
• Taxation of revenues from financial rights
• Taxation of revenues from sale of real estate, certain rights
and movables
• Taxation of revenues from other sources, incl. revenues from
undisclosed sources
• Taxation of parties to a leasing agreement (operational and
financial leasing)
• All issues related to tax-deductible costs, depreciation
• Taxation of foreigners and of revenues generated abroad
• Allowance deducted from income
• Tax-deductible allowances
2) Corporate Income Tax, inter alia:
• issues related to tax capital group
• accounting records
• documentation of transactions with linked entities
• all issues related to recognition of an expense as a tax-deductible
cost and expenses not being tax-deductible costs
• all issues related to fixed assets: fixed assets subject to
depreciation with expected useful life over 1 year, fixed assets
subject to
depreciation regardless of their expected useful life (investment
in external fixed assets, assets used under leasing agreement,
fixed assets not liable to depreciation)
• Intangible fixed assets
• rules of write-downs, rules of depreciation, depreciation acc.
to applicable depreciation rates, depreciation acc. to individual
rates, degressive depreciation
• Taxation of the parties to a leasing agreement
3) VAT, inter alia:
1. Intra-Community acquisition of goods
2. Intra-Community supply of goods
3. Intra-Community three-lateral transactions – simplified
procedure
4. Place of taxation (provision) of supply of goods under
cross-border transactions
5. Place of taxation (provision) of services under cross-border
transactions
6. Issues related to output tax: rates, exemptions, leasing –
in specified conditions defined as supply of goods, determination
of output tax acc. to the structure of purchases etc.
7. Exports of goods
8. Imports of goods
9. Imports of services
10. Specific procedures for delivery of second-hand goods
11. All issues related to input tax, including but not limited
to partial deduction of the tax and correction of the input tax,
12. Termination of activities and other.
4) Excise
duty
• Tax obligation and taxable base
• Excise duty taxpayers
• Tax return form. Excise duty payment timeframe
• Procedure in case of imports of excise duty goods
• Exemptions
• Organization of trade in harmonized excise duty goods (procedure
of suspending excise duty collection, tax warehouses, registered
traders, permit to purchase excise duty goods, non-registered
traders – one-off permit to purchase excise duty goods)
• Detailed issues i.a. relating to the taxable base and excise
duty rates for:
o motor fuels, heating oils and gas
o Alcoholic beverages (beer, wine, fermented beverages, intermediate
products and ethyl alcohol)
o Tobacco products (cigarettes, cigars and mini cigars, smoking
tobacco)
o Non-harmonized excise-duty goods (simplified tax return form,
intra-community supply of non-harmonized excise duty products)
o Excise duty on vehicles
• Excise duty marks
5) Flat-rate income tax
taxation of certain revenues (income) generated
by natural persons who –
• carry on non-agricultural business activity
• generate revenues from lease agreement, sub-lease, leasing, sub-leasing
or any other agreements of similar nature, if these agreements
are not concluded within the framework of non-agricultural business
activity
• taxation of clergy
• tax card
6) Tax on civil law acts
• The object of taxation (civil law acts, amendments
of agreements, court decisions and settlements)
• Determination of civil law act taxpayers
• Exclusions
• emergence of tax obligation (in the event of a civil law act,
adopting resolution on increase of share capital in a company with
legal personality; court decisions becoming final; serving a decision
of a conciliation court; conclusion of a settlement; taxpayer’s
statement on making a civil law act before tax or fiscal control
authorities)
• Taxable base and tax assessment (rates, exemptions, tax returns
for civil law tax [PCC-1]; information on the other parties to
a civil law act [PCC-1 A])
7) Stamp duty
• the object of stamp duty (on any official acts,
issuance of certificates on request, issuance of permits, licenses
etc.)
• entities obliged to pay stamp duty
• moment of emergence of the obligation to pay stamp duty
• acts and documents related to stamp duty
• stamp duty rates
• timeframe and manner of payment of the stamp duty
8) Inheritance and donations tax
• object of taxation (acquisition of ownership
of objects located in the territory of the Republic of Poland or
financial rights exercised on the territory of the Republic of
Poland, due to i.a.: inheritance, legacy, bequest, further legacy,
instructions, gift, donation, donor instructions, acquisitive prescription,
free abolition of co-ownership etc.; acquisition of rights to a
saving deposit by virtue of the disposition in the event of death)
• Emergence of a tax obligation (upon acquisition by inheritance,
acquisition by legacy or further legacy, upon acquisition of testamentary
instructions, upon acquisition due to legitim, acquisition of rights
to a saving deposit by virtue of the disposition in the event of
death, acquisition by gift, acquisitive prescription, acquisition
by free abolition of co-ownership etc.)
• Acts and documents related to the tax on inheritance and donations
• Tax scale and tax-free amounts
• Manner of determination of the value of the object of taxation
9) Agriculture & Forest
Tax
10) Local Taxes
11) Tax on Games
• Tax obligation
• Taxable base (in lotteries and telebingo game, in numerical
games, in video-lotteries, in money-bingo, in bingo with prizes,
in cylindrical
games, dice, card games, game machines, poker , where participants
play against one another and a game on mutual bets is arranged
by a casino)
• Rates of the tax on games
• Tax return forms (POG-3A, POG-3C, POG-3D, POG-3R)
12) Procedural
issues related to the above taxes regulated in the Tax Law
and Customs Code
13) Fiscal
penal issues related to the above taxes
III. Forms
of our services
• verbal legal advice
• written opinions and analyses
• property advice
• court representation
|
