POLAND Law and Practice Contributed by: Agnieszka Janicka and Krzysztof Hajdamowicz, Clifford Chance
Mandatory Disclosure Rules The Polish law provisions adopting mandatory disclosure rules implementing the DAC6 Direc - tive have a broader scope than those under the DAC6 Directive, and also include some specific local Polish hallmarks mainly applicable to dis - tributions from Poland. 5.8 Tariffs As an EU member state, Poland applies the EU common customs policy, which means that all member states apply the same rules and tariff rates to countries outside the EU. As of 2025, the EU has increased tariffs on a wide range of goods imported from Russia and Belarus, as part of EU sanctions in response to Russia’s continued aggression against Ukraine and Belarus’s support for the conflict, with the aim of reducing the revenue streams that could support military operations. On 17 June 2025, the European Parliament adopted a modifica - tion of customs duties applicable to imports of certain goods originating in or exported directly or indirectly from Russia and Belarus. The modi - fication focuses on fertilisers, to which a 6.5% base tariff will be applied, plus a fee that will increase from EUR40–45 per ton to EUR315–430 per ton by 2028. The changes are planned from July 2025 to July 2028 but it is difficult to pre - dict further changes in tariffs, due to the ongoing conflict in Ukraine. From April 2025, a 10% tariff applies to most goods imported into the United States from EU countries. The initial 20% tariff was suspended by President Donald Trump for a period of 90 days, which was supposed to end on 9 July 2025; Trump then signed a decree extending the deadline to 1 August 2025. The EU continues to seek concessions from the United States and is trying to achieve reduced tariff rates on key
products and sectors. The EU is also advocating for a reduction of the 25% tariff on automobiles and auto parts, and of the 50% tariff on steel and aluminium exports to the US. The situation remains highly uncertain and is evolving rapidly, with the final decision of the US being hard to predict. Trade relations between Poland and China have recently become more strained. The European Commission has imposed anti-subsidy tariffs of up to 35.3% on electric vehicles imported from China. In response, China has introduced retali - atory tariffs targeting various European exports. Reports of negotiations between the EU and China appeared when trade tensions initiated by US President Donald Trump escalated. 6. Competition Law 6.1 Merger Control Notification The following transactions are subject to manda - tory merger control by the PCA: • mergers; • acquisitions of direct or indirect control (be it sole or joint) over one or more undertakings and/or assets; and • the creation of a joint venture (including non- full-function joint ventures). The PCA must be notified of a transaction if the following occur in the financial year preceding the concentration: • the combined global turnover of the parties exceeds EUR1 billion; and/or • the combined turnover of the parties exceeds EUR50 million in Poland.
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