During our practice we have served versatile consulting to foundations, public funds, corporations and individual investors.
During our practice we have served versatile consulting to foundations, public funds, corporations and individual investors.
The most popular ways for temporary residence permit in Poland are:
According to the provisions of the Polish penal fiscal Code, in certain situations a taxpayer can avoid criminal consequences related to violation of tax legislation. However, it requires: voluntary disclosure, submission of the amended tax return, voluntary surrender of responsibility or renouncement of inflicting a penalty or imposition of a penalty.
If the offender after committing an offence reported to the proper prosecuting body, describing the essential circumstances of it, in accordance with the penal fiscal Code is not subject to the penalty of fine for a fiscal transgression or crime. However, the application of such procedure is possible only if the full levies of public law nature (for example, taxes) offset by the committed offence is paid within the period established by the authorized body.
A Small Payment Institution is a natural person, a legal person or an organizational unit which is not a legal person, to which the Law grants the legal capacity. Small Payment Institution is registered in the record of payment service providers and electronic money issuers, conducting activity in any of the payment services, other than the payment transaction initiation service or access service to account information. Such activities can only be carried out in the territory of the Republic of Poland, alone, through a branch or through agents.
Payment service providers may be a legal entity, natural person or an organizational unit that is not a legal person, the law of which grants legal capacity. The operation of payment service offices is a regulated activity, therefore the payment services office must be entered in the register of payment service providers maintained by the Polish Financial Supervision Authority in order to have the authority to provide money transfer services. Such activities can be conducted only on the territory of the Republic of Poland, through branches or through agents.
A national payment institution is a legal entity that has its registered office in Poland and can provide payment services. It can also provide services in the field of issuing electronic money, if it has an appropriate level of own funds. This type of activity is a concession activity; therefore it requires the approval of the Polish Financial Supervision Authority. It is also necessary to enter the register of payment service providers, kept by the P Polish Financial Supervision Authority.
