Publication date: June 18, 2025
Until recently, under US law, images generated entirely by artificial intelligence could not be protected by copyright. The US Copyright Office (USCO) maintains that copyright protection is only available to works in which the process involves significant human input. In late January 2025, the USCO made a revolutionary decision in which it was recognized that Kent Keirsey’s work titled “A Single Piece of American Cheese” including the selection, arrangement, and modification of the image by a human, constituted sufficient creative contribution to be subject to copyright protection.
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Publication date: June 18, 2025
DAC 7 Directive in the Polish legal system
The so-called DAC 7 Directive concerns the reporting of online trade. According to recital 20 of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, the purpose of the regulation is to prevent tax fraud, tax evasion and tax avoidance. This objective is to be achieved by requiring platform operators to report income obtained through digital platforms. In turn, recital 27 of this regulation indicates that the purpose is also to ensure legal certainty for controlled entities, so controls should be carried out in a previously agreed and coordinated manner. This directive was transposed into the Polish legal system on the basis of the amendment to the Act of 9 March 2017 on the exchange of tax information with other countries (Journal of Laws of 2024, item 1588, as amended).
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Publication date: June 17, 2025
One of the absolutely key issues in running any business is the accounting of revenues and costs. Based on Polish legal regulations and established accounting practices, various accounting documents are used to document business transactions. In the context of contractual penalties, we most often deal with two types of documents – an accounting note and a debit note. These terms are sometimes used interchangeably, but their application and meaning may vary depending on the context and practices adopted in the company. This article will discuss the basic issues related to maintaining such documents in the context of provisions on contractual penalties.
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Publication date: June 13, 2025
Businesses and companies use various financial and banking tools provided. The question arises whether it is permissible to file an identification report for a business registered in the National Court Register, whose bank account was opened in the so-called parallel banking.
The obligation to indicate a bank account during registration in the National Court Register
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Publication date: June 13, 2025
When can the creditor call for payment – when does the claim become due?
A call for payment (payment demand) is a basic action of the creditor aimed at amicable satisfaction of the claim before initiating legal proceedings. In the case of a debtor who is a citizen of another country, a properly formulated payment demand plays a special role, both in terms of effectively making the claim due and in the context of further procedural activities.
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