| In Principle

E-sport is gaining in popularity, resulting in an increase in the number of players, games and spectators, as well as an increase in revenue from e-sport. Such revenue is taxable, but it is not always clear under which rules.

The contemporary debate about data, including discussions of the legal status of data, are hard to understand without defining the broader context. One element of this context is the demands of the movement referred to collectively as “MyData.”

At the beginning of 2021, the Regulation of the Minister of Climate of 11 September 2020 on Detailed Requirements for Waste Storage will come into force. The aim of the regulation is to establish uniform standards for waste storage and thus limit the negative impact of this activity on the environment.

During a crisis, the risk of running a business increases, and not just for “natural” reasons. There is also a growing number of unlawful behaviours by businesses, from incurring obligations they cannot honour to evading their existing liabilities. Too many businesses treat hard times as a great opportunity to shift the risk of their operations to counterparties who aren’t as “clever.”

On 2 December 2020, the UN Economic and Social Council’s Commission on Narcotic Drugs voted on recommendations from the World Health Organization Expert Committee. This has made some changes in the classification of cannabis, but not as far-reaching as producers and suppliers of cannabis products had hoped.

All buildings designed and executed in Poland on or after 31 December 2020 will have to meet stricter standards for consumption of non-renewable primary energy and the U-factor for heat flow. This change implements into the Polish legal system EU regulations adopted in 2010. It might seem investors have had a long time to prepare for the new energy-efficiency standards. But many of them are still waiting for consideration of applications filed under the existing standards, and their applications may not be decided before the more stringent standards enter into force. This raises the question of how those pending applications will be decided.

Is copyright a path to take to protect data? Can data be regarded as a result of creativity and, consequently, a protected work? Does the protection of a data filing system also include the data collected in it?

Transactions between related parties at a value above statutory thresholds must be identified in local transfer pricing documentation, but the regulations provide for a number of exceptions.

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.

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.

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.

Both industry and households will see increased fees in their electricity bills. Meanwhile, the announced relief for energy-intensive industry is still lacking.