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Detention of goods suspected of infringing intellectual property rights when trying to introduce them to the European Union market – IPR Enforcement Regulation

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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Information on the binding force of the general tax interpretation and the withholding tax mechanism and general tax interpretations regarding the dividend exemption – Polish and EU perspective

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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Does personal collection of goods conflict with the nature of distance selling?

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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Indexation of monetary liabilities in cross border business relations

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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CISG Convention and Trade with Taiwan – Practical Issues

When your Client is from Taiwan can you apply CISG Convention to the sales contract and sales relation? Can you refer to CISG in court?

The concept of registered office and place of business.

Publication date: October 30, 2024, BY Dawid Radziszewski

1. Introduction to the CISG Convention

The United Nations Convention on Contracts for the International Sale of Goods, signed in Vienna on 11 April 1980 (consolidated text, Journal of Laws 1997, No. 45, item 286 ; hereinafter referred to as the CISG Convention or the Convention) is a fundamental legal act for international trade law ratified by 97 state parties.

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