Publication date: January 07, 2025
Legal regulations
The issue of the European order for payment procedure is regulated in the provisions from Article 50515 to Article 50520 of the Act of 17 November 1964 – the Polish Code of Civil Procedure (consolidated text: Journal of Laws of 2024, item 1568), hereinafter referred to as the Civil Procedure Code. The introduction of the above provisions into the Polish legal order was dictated by the entry into force of Regulation (EC) No 1896/2006 of the European Parliament and of the Council of 12 December 2006 creating a European order for payment procedure (OJ EU. L. of 2006, No. 399, p. 1, as amended), hereinafter referred to as the Regulation. If the conditions resulting from the Act and the Regulation are met, the court issues a European order for payment. Pursuant to Article 2 paragraph 1 of the Regulation, its provisions apply in cross-border civil and commercial cases, regardless of the type of court or tribunal. The definition of a cross-border case can be found in Article 3 Regulation: a cross-border case should be understood as a case in which at least one of the parties is domiciled or habitually resident in a Member State other than the Member State of the court seised.
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Publication date: January 06, 2025
Introduction
The modern economy based on knowledge and innovation makes intellectual property rights (IPR) a key element in protecting the interests of creators, inventors, and entrepreneurs. Infringement of these rights by illegally introducing counterfeit goods to the market poses a serious threat to both fair competition and consumer safety. The European Union has introduced systems aimed at detaining such goods at the time of their attempted import into the Community, which is regulated by detailed legal provisions, as well as procedures related to the protection of intellectual property rights. This article discusses the mechanisms for detaining goods suspected of infringing IPR, with particular emphasis on the legal regulations in force in the European Union.
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Publication date: January 03, 2025
Binding force of general tax interpretation
A general tax interpretation is an institution regulated in the Polish tax ordinance of 29 August 1997. It is a legal instrument used by the Polish Ministry of Finance to explain tax law provisions to ensure their uniform application, prevent differences in interpretation and reduce the risk of many conflicting interpretations of tax regulations by tax authorities. A general tax interpretation may be issued ex officio or upon application, which, in accordance with paragraph 2 of Article 14 of the tax ordinance, should justify the need to issue an interpretation, i.e. contain a presentation of the issue and an indication of the tax law provisions that require interpretation and an indication that in the same legal situations there has been an inconsistent application of tax law provisions by tax authorities. An essential part of a general interpretation is to describe the issue in connection with which the interpretation is issued and to explain the scope and manner of application of the provisions in the aforementioned issue.
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Publication date: December 11, 2024
When it comes to online sale, some sellers do not allow personal collection of goods. Instead, the consumer is forced to use the services of a courier.
To understand the meaning of such a requirement, it is necessary to look at the definition of a distance selling contract in individual legal acts.
General legal nature of sales
Contracts in the law of obligations can be divided into two types – named and unnamed contracts. Named contracts are contracts that have been listed in the specific part of the code. These contracts are dominant in private law relations. Therefore, the legislator decided to include special provisions concerning them in the code, in order to better ensure the protection of the interests of the party and the security of trade. Unnamed contracts, on the other hand, are those that have not been listed in the specific part of the Civil Code, so they will depend only on the general principles of obligations and, above all, the will of the parties.
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Publication date: December 02, 2024
The role and significance of Article 38 of Polish Private International Law
Art. 38 of the Act of 4 February 2011 – Private International Law plays a key role in shaping the rules for indexation of monetary benefits in cross-border relations. This provision introduces the principle according to which “the impact of a change in the value of currency on the amount of the obligation is assessed according to the law applicable to that obligation [1]“. This regulation is a response to the needs of contemporary international trade, characterized by a high level of complexity and diversity of legal systems.
Article 38 of the Polish Private International Law focuses on regulating one of the important aspects of private international law – the indexation of monetary obligations. This issue takes on particular significance in the context of transactions involving different currencies or legal systems. The main function of this provision is to ensure the stability and predictability of legal relations by assigning these issues to the statute of obligations.
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