Shield 3.0

Bill to Amend Certain Acts with Respect to Cushioning Measures Related to the Spread of SARS-CoV-2 Virus (Parliamentary paper 344 & 344-A)

 

I. Changes to COVID-19 aid measures

Article 43 of the Bill – changes to the Act of 2 March on Special Measures to Prevent, Counter and Combat COVID-19, Other Infectious Diseases and the Related Crisis Emergencies:

 

1. [Wage support funded out of GEBF money]

Article 15g(1) – GEBF-based wage support extended to include state legal persons.

 

2. [Idle time benefit]

Article 15zq – idle time benefit available also to sole traders who commenced in business before 1 April 2020 (previously the date was 1 February 2020).

 

3. [Solidarity levy]

Article 15zzj – criminal liability for fiscal crimes waived for natural persons who file their solidarity levy returns until end of May 2020, with Article 15za(3) giving the minister competent for public finance the power to waive default interest on untimely payments of the levy.

 

4. [Changes to court procedures]

Article 15zzu11–15zzu12 – changes to court procedures, including the following: (1) filings may be made via ePUAP platform, (2) service of process may be made via ePUAP or the official website of the court system or to the email address given for the purpose by the addressee in his brief.

 

5. [Social security contributions exemption extended to microenterprises]

Article 31zo – contributions exemption extended to apply to:

a. sole traders whose gross income exceeds three times the projected gross monthly wage in the national economy in 2020, on condition their February net income did not exceed PLN 7000,

b. sole traders enjoying start-up relief (subject to the same condition).

 

6. [Procedural deadlines resumed]

Article 15zzr & Article 15zzs – repeal the regulations which:

a. disapplied or suspended deadlines under administrative law or stopped the running of time during which an act is punishable or punishment may enforced;

b. disapplied or suspended litigation or court deadlines.

Also, Article 67 of the Bill lays down new rules regarding the running (resumption) of those deadlines.

 

7. [Changes to court procedures in order to facilitate court business]

Article 15zzs1–15zzs5 – changes to facilitate the business of courts, including administrative courts, such as the following:

a. new options for courts to proceed through use of means of distance communication (remote hearing/trial);

b. matters that should be dealt with at a proper hearing/trial but cannot wait until the epidemic situation changes and cannot be heard remotely will be disposed of during closed-court sessions (with the parties being informed of this and given an opportunity to object to such mode of proceeding).

 

II. New audiovisual levy

Article 15 of the Bill – changes to the Cinematography Act

A new levy would be introduced called audiovisual levy, payable to the Polish Film Institute PISF by providers of audiovisual media (streaming) services (VOD broadcasters) at 1.5% of their revenue from access fees payable for public on-demand audiovisual media services or of their revenue from the broadcasting of commercial communications, whichever is the higher during a given reference period.

 

Doradztwo Podatkowe WTS&SAJA Sp. z o.o. 

Bałtyk Building, 13th floor

ul. Roosevelta 22

60-829 Poznań

tel. (+48) 61 643 45 50

Warsaw Office

Central Tower, 22nd floor

Al. Jerozolimskie 81

02-001 Warszawa

 

Doradztwo Podatkowe WTS&SAJA reserves all copyrights in this content. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions taken in reliance on the above information.

 

See news services from other WTS Global countries at www.wts.com

twitter  RSS Feed  WTS YouTube channel