KIELTYKA GLADKOWSKI KG LEGAL TOOK PART IN LIFESCIENCE4EU CONFERENCE
Publication date: May 26, 2025
KIELTYKA GLADKOWSKI KG LEGAL, as a proud member of Life Science Cluster, took part in LieScience4EU Conference, devoted to life science of the future; technology, innovation and policy.
LifeScience4EU Conference 2025, held under the Polish Presidency of the Council of the European Union, brought together top experts to explore how biotechnology, digital health, and next-generation medical technologies can drive meaningful change. By aligning innovation with policy and regulation, the conference aimed to build a more resilient and competitive European healthcare sector.
Application for tax interpretation – consequences and purpose
Publication date: May 26, 2025
Polish provisions and procedure
Entities authorized to submit an application for a tax interpretation
The entity entitled to obtain an interpretation is the “interested party”. The regulations do not define the concept of interested party. It is assumed that the group of entities entitled to obtain an interpretation includes entities listed in the provisions of art. 14a-14p of the Polish Tax Ordinance, which are: taxpayers, payers, collectors, third parties responsible for tax liabilities – regardless of whether the interpretation concerns their current or future situation; persons who have or may have tax arrears, referred to in art. 52 § 1 of the Tax Ordinance; persons planning to establish a company – in matters related to the future situation of this company, as well as entrepreneurs intending to establish a branch or representative office – in matters related to the future situation of this branch or representative office.
EuVECA and EuSEF manager registers
Publication date: May 26, 2025
Venture capital financing is an institution that is well-rooted in legal regulations, including EU regulations, concerning the support of small and medium-sized enterprises. The article focuses on EuVECA and EuSEF funds, which have been regulated in detail in two EU regulations, along with the registers managing EuVECA and EuSEF, including the objectives and functions of these registers and the conditions that funds must meet in order to be able to register under this institution.
Types of white-collar crime under Polish law based on recent provisions
Publication date: May 26, 2025
According to Article 7 § 2 of the Polish Penal Code, a crime is “a prohibited act punishable by imprisonment for a period of not less than 3 years or by a more severe penalty.”
Vat crime will be an offence described in:
Art. 277a. [Forgery of invoices with an amount due exceeding PLN 10 million]
§ 1. Whoever commits the offence specified in Article 270a § 1 or Article 271a § 1 with respect to an invoice or invoices containing a total amount due, the value or total value of which is greater than ten times the amount defining the property of great value, shall be subject to the penalty of deprivation of liberty for a term of between 5 and 25 years.
