LATEST CHANGES IN POLISH LAW

TAX ON EXTRACTION OF COPPER AND SILVER

On 18 April 2012 the Act of 2 March 2012 on the Tax on the Extraction of Certain Minerals (Journal of Laws of 2012, item 362) came into force. Pursuant to the foregoing act:

• a new tax (being the state budget revenues) was imposed on individuals, legal persons and organizational units without legal personality, who carry out in the field of their business activity the extraction of copper and silver;
• it was indicated, that the tax assessment for such resources will be based on the mass of extracted copper and silver contained in the produced concentrate or the mass of copper and silver contained in the ore of copper if the taxpayer does not produce the concentrate;
• tax rates were determined separately for one ton of extracted copper and for one kilogram of extracted silver; 
• the appropriate tax authorities were indicated - hose are competent because of the seat (in case of legal persons and organizational units without legal personality) or because of the place of residence (in case of individuals) chiefs of customs offices and the directors of customs chambers.

NATIONAL CRIMINAL RECORD

On 27 April 2012 amendments to the Act on National Criminal Record (Journal of Laws of 2011, No. 240, item 1432) came into force. Pursuant the foregoing amendments:

• Polish law was adapted to the standards set by the law of the European Union ("EU");
• the transfer of information between the National Criminal Record (“NCR”) and criminal records of other EU member states within the European Criminal Records Information System (co called ECRIS system) was implemented into the Polish legal system;
• it was specified, that in the NCR are collected data of Polish citizens who were validly convicted by the courts of foreign countries;
• the submission of requests and inquiries, as well as obtaining of information electronically from the NCR, was enabled;
• the scope of information contained in the NCR was extended;
• it was clearly determined that the NCR can be carried out in data transmission system.

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