Anyone interested in business corporations should be aware of recent Supreme Court judgements in this area. The most relevant decisions (based on our selection) are set out below. 

On 18 August 2021, the Senate returned to the Chamber of Deputies a bill amending the Promoted Energy Sources Act, which, among other amendments, introduces a review of the return rate on investments into promoted energy sources ("Bill“). The Senate has proposed a number of changes to the Bill, including the permitted IRR. According to senators, the IRR should be set for all sources within 8.4-10.6%, where the actual IRR for specific sources will be determined by the Cabinet. The IRR, however, will have to be within the above range, and consequently no energy source will be allowed to have the IRR set below 8.4%. It means that the IRR would be substantially increased in respect of hydro, wind, and, most importantly, solar power plants.