The core of every offer at online art auction is a proper description of the item.
According to the Civil Code, the conclusion of any contract involves the exchange of mutually agreed declarations of intent between the contracting parties. The Code specifies various procedures for exchanging these declarations: the bidding procedure (Article 66), the auction or tender procedure (Article 701), and the negotiation procedure (Article 72). Even in a procedure as specific as the auction procedure, which is most often used by auction houses to conduct auctions, the provisions regarding declarations of intent and the regulations governing contracts concluded under this procedure will apply – in the case of auctions, this is most often the sales contract (Article 535 et seq. of the Civil Code). These regulations can be particularly relevant in the case of flawed descriptions of items offered at auction.
Recently, administrative courts have been considering the possibility of imposing VAT obligations on individuals and companies providing services via the SaaS model. This article provides an analysis of the nature of the SaaS model, its advantages and disadvantages, the legal obligations associated with it for both users and service providers and the latest administrative court case law related to this model.
On October 23, 2024, the European Union adopted new regulations on liability for defective products in the form of Directive 2024/2853 (entered into force on November 18, 2024). Ultimately, the new regulations are intended to ensure a higher level of safety for consumers’ health and property and guarantee them appropriate compensation. Furthermore, the preamble to the act anticipates the need to facilitate innovation and research, and recognizes the upcoming challenges related to the growing popularity of digital services. However, this does not mean that the previous EU legal act on this matter (Directive 85/374/EEC of July 25, 1985) will automatically become null and void, as the new regulations stipulate that it will continue to apply to defective products placed on the market or put into service before its repeal date (December 9, 2026). What other changes has the new directive introduced?
The beneficial owner clause is used in the so-called withholding tax. Withholding tax is a flat-rate income tax collected by a tax remitter based in the country where the income was generated. It is collected before the income (e.g. from dividends) is paid to an entity that does not have its registered office in Poland. Sometimes (e.g. under Article 22(4) of the CIT Act) the tax remitter is entitled to an exemption. This is usually the case if the entity to which the payment will be made is based in the EU, the European Economic Area or a country that is a party to a double tax treaty with Poland. In such a case, it is necessary to determine whether the entity to which the payment is to be transferred is the beneficial owner of the payment and, if so, where it is subject to taxation.
