| In Principle

Work is in progress on a bill amending the Accounting Act and other acts to make it easier to sign financial statements. This is good news for companies with multiple-member management boards.

A typical bicycle has two wheels of equal size, handlebars, a frame, and a chain drive for the rear wheel. But do individual bicycle models deserve copyright protection? And if so, what factors determine whether they are granted such protection? These questions were addressed by the Court of Justice of the European Union in a judgment delivered on 11 June 2020.

Contractors often take advantage of their stronger negotiating position by imposing terms in subcontracts. The new Public Procurement Law includes Art. 463 to protect subcontractors from unfairly framed contractual obligations. Will subcontractors benefit from the new regulation?

Flawless performance of a public contract is very rare. Therefore, the case law has adopted the principle that contracting authorities may refuse the final handover only if there are material defects. But what is the nature of material defects, and how can the procedure for handover of works be properly defined in a public contract? These issues were recently considered by the National Appeal Chamber (KIO) in its ruling of 1 December 2020 (KIO 2965/20), which additionally took a stand on the issue of allegedly grossly excessive contractual penalties and limits on such penalties.

The transition period during which UK citizens and undertakings were generally treated under EU law like citizens and undertakings from EU member states came to an end on 31 December 2020. This raises the question under what conditions British citizens and undertakings may acquire real estate in Poland or shares in companies holding real estate in Poland.

The activity of public sector entities often involves generation and use of extensive sets of data. These datasets serve to perform public tasks, but often have measurable economic value. Here we will examine the rules under which entities from outside the public sector can gain access to data of this type and use them to create new products and services.

It would be tempting to say that we are publishing this Yearbook in an entirely different world than the previous edition. But the question is whether the world has actually changed, or we simply find ourselves living in different circumstances.

The programme is a synthesis (up to 10 minutes) of important current events in the Polish economy and changes to Polish law, especially those that may concern management board members and affect the risk of serving on boards.

The new emission standard Euro 6D ISC-FCM has been applicable in the European Union since 1 January 2021. It is not only limited to the issue of cleanliness, but also includes an obligation to monitor combustion levels. Gradual reduction of emission limits is included in the consistently implemented EU policy to reduce greenhouse gas emissions.

In recent days, it was widely reported in the media that a well-known manufacturer began testing a system allowing for display of personalised ads in cars. But attentive drivers are not surprised. It is no secret that a modern car is a computer on four wheels, as it processes large amounts of data to ensure safety, transport efficiency, and access to navigation and infotainment services.

Autonomous vehicles will be an essential part of the mobility of the future. Cars can already relieve the driver in many situations, and the R&D sector for autonomous vehicles is booming. Companies are investing in sensor and machine-learning technology, creating pilot programmes to test self-driving vehicles at levels 4 and 5 of automation. But the export of some of these technologies may be restricted due to potential military applications.

Autonomous cars are slowly becoming a reality, accompanied by logistical, technological and legal barriers. The Polish parliament has already made some initial legislative steps by introducing, for example, a definition of an autonomous motor vehicle and a procedure for testing such vehicles on public roads. However, there is a need for further statutory regulation of insurance products and insurance companies tasked with providing compulsory third-party liability protection in a situation of great uncertainty and legal gaps.