Forced share also valid for statutory succession
It is often assumed that a forced share of an inheritance is only valid if the succession is based on a will. But the Polish Civil Code does not preclude heirs from seeking a forced share when succeeding under the code. This applies primarily to situations where the testator gave away significant portions of his property or made a specific bequest of them.
Understandable information for detainees
A document handed over (or worse, merely shown) to a detainee upon detention may not be comprehensible. This is not only a Polish problem. In other EU countries as well, guidance given to detainees leaves a lot to be desired. Hence, the idea for lawyers and plain-language specialists to join forces to create new sample guidance for detainees.
Opening business in Poland—partnerships vs companies
Apart from the basic form of running a business, which is a sole proprietorship, foreigners can choose to start a business in the form of a partnership or company. Each of these groups includes different types of corporate forms, and their activities depend on various factors.
Capacity fee: a significant increase in electricity prices from 2021
Both industry and households will see increased fees in their electricity bills. Meanwhile, the announced relief for energy-intensive industry is still lacking.
Different layers of data
The conceptual framework of the data economy also requires an understanding of the division of data into different layers. This may have great legal significance.
Illegal use of a structure: Fines ruthlessly pursued
First a warning, then possibly repeated fines on investors and owners for illegal use of structures: this is one of the effects of recent changes in the Construction Law.
Tales from the National Appeal Chamber: The contracting authority must create equal conditions for all contractors
Fair competition and equal treatment of contractors are the main principles of awarding public contracts, and all actions taken by the contracting authority in preparing and conducting the procedure must comply with these principles. Nonetheless, procurement procedures often raise questions about how these principles should be applied in practice. Some doubts were recently dispelled by the National Appeal Chamber in its ruling of 15 October 2020 (case no. KIO 2104/20).
Starting business activity in Poland as a sole proprietorship: Pros and cons of various taxation forms
Compared to other forms of professional activity of an individual (for example working under an employment contract or contract of mandate), individual business activity allows the individual to benefit from a range of forms of income taxation. Thus, before generating their first business revenue in Poland, individuals they should examine their activity to find the most appropriate form of taxation. Below we present the available forms of taxation for business income, with their main advantages and disadvantages.
New series: Data economy
We are launching a series of articles on the data economy. We use this term to refer collectively to new models of the economy in which the principal role is played by data. Data are becoming an asset in their own right which is more and more often the subject of commercial exchange. This doesn’t mean only personal data. It also, or even primarily, means non-personal data of all sorts, including those generated or gathered by machines, whose value we are only beginning to discover.
Who owns data?
A core issue for the data economy is how to define the legal status of data. Can data be the subject of ownership? If not, what rights can be exercised with respect to data? Future models for management of data will depend on the answers to these questions.
Testarossa: The ins and outs of genuine use of a trademark
Does the sale of replacement parts and accessories for Testarossa cars and used Testarossas qualify as genuine use of the Testarossa trademark? If so, is the mark used only for high-priced luxury sports cars, or for the whole category of cars?
The shape of Ritter Sport, and other chocolate disputes
On 23 July 2020, the ten-year dispute over the square packaging of Ritter Sport chocolate ended. The proceedings were held in Germany, but the decision may provide guidance to courts of other states on how to interpret the notion that shape can add significant value to a product.