Publication date: January 08, 2025

The classification of business activity is a system used to classify types of business activity and is regulated by the Regulation of the Council of Ministers on the Polish Classification of Activities. This system plays a key role when starting a business, because entrepreneurs are required to assign appropriate business activity codes, which precisely define the scope of the business activity conducted. In practice, however, as shown by the judgment of the Supreme Administrative Court of 7 July 2016 (ref. II GSK 342/15) [1], assigning the appropriate business activity code is not always unambiguous. The court ruled on a case in which the entrepreneur had doubts as to which category of activity he should choose to best reflect the actual nature of his company. What seems like a simple formality – assigning one of the many available business activity codes – in practice can become a problematic issue, with serious legal consequences. In this particular case, the entrepreneur indicated a code that he believed best suited his business, but the administrative authorities found that the assigned business activity code may not correspond to the actual activity, which led to the need to correct the registration. This judgment emphasizes how important it is for the business activity code to accurately reflect the scope of the business activity conducted. Correct classification is the foundation for the correct settlement of business activities in terms of tax liabilities, such as VAT or income, as well as other administrative obligations. Correct assignment of the business activity code affects what regulations will apply to the entrepreneur, and thus what VAT rates apply to his services or goods, or what group of tax reliefs he falls into. In the discussed judgment, the Supreme Administrative Court pointed out that incorrect assignment of the business activity code may result not only in problems with tax settlement, but also in negative consequences in the context of tax audits. In practice, the tax administration may question the incorrectly assigned code, and as a result of such verification, the entrepreneur is forced to correct tax returns, which is associated with additional costs and formalities. Moreover, the court indicated that entrepreneurs may be forced to re-verify their activities, which in the long term may lead to unnecessary administrative complications. An equally important aspect that appeared in the ruling is the issue of the ambiguity of some business code categories. In many cases, business activities may cover different areas that fit several business activity codes, which is why the entrepreneur may encounter difficulties in choosing the right one. The Supreme Administrative Court ruling shows that in such situations, the entrepreneur must demonstrate great diligence in choosing the code so as not to mislead the administrative authorities, and thus avoid potential consequences. For this reason, it is so important for entrepreneurs to take special care to correctly assign the appropriate business activity code already at the stage of registering the business.

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Publication date: January 07, 2025

What is the prohibition of discrimination?

The prohibition of discrimination at work is included in Article 18^3a) of the Labour Code and in the Constitution in Article 32, which requires equal treatment in all aspects, including those related to work.

Discrimination may be related to;

• gender,
• age,
• disability,
• race,
• religion,
• nationality,
• views,
• origin,
• religion or sexual orientation
• either due to employment for a fixed or indefinite period or on a full-time or part-time basis.

The above criteria are not socially acceptable and any unjustified unequal treatment of employees is considered discrimination.

Direct and indirect discrimination

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Publication date: December 11, 2024

1. Introduction

The contemporary market of antique auctions is developing dynamically, which is influenced by online platforms, the growth of collecting and the development of the art market. Online auctions attract collectors and investors, but they also raise legal and tax problems related to the interpretation of VAT and the protection of copyright. Various items – from books to letters and manuscripts – are subject to different regulations, which introduces inconsistency in taxation, e.g. book publications have reduced VAT, and historical documents are taxed differently, which creates difficulties for auctioneers and buyers.

Another problem is fees, such as the hammer fee, added to the price and including VAT, while the lack of consistent rules for its calculation complicates the process. Speculative auctions are also a specific issue, which can lead to tax abuse. The aim of the analysis is to discuss key legal and tax issues on the antique auction market, indicate differences in taxation and challenges related to the hammer fee and speculative auctions, and also propose unification of regulations for greater transparency and consistency of regulations.

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Publication date: December 11, 2024

Poland, according to current data, is one of the fastest growing economies in Central and Eastern Europe. For years, it has attracted the attention of investors from all over the world. Its strategic geographical location, as well as membership in the European Union and the dynamically developing internal market make it an attractive place to invest your capital. However, the success of the investment depends not only on macroeconomic factors, but also on the legal and tax framework, which is the foundation for conducting business activity.

The aim of this article is to analyse the attractiveness of investing in Poland from a legal and tax perspective. It will discuss key legal aspects, such as the stability of the legal system and investor protection, as well as the tax system, including income taxes and available reliefs and incentives. Particular attention is also paid to the role of Special Economic Zones (SEZ) and the advantages that Poland offers compared to other countries.

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Publication date: December 10, 2024

1. Introduction

Civil law is a set of norms concerning private law relationships that permeate the economic life of every society. Civil law consists of, on the one hand, absolutely binding norms that apply regardless of the situation, which means that there is no possibility of legally circumventing them, and on the other hand, relatively binding norms, the application of which can be excluded by means of an appropriate contractual clause or provision of a model contract. In addition, there are certain general principles of civil law that give meaning to individual norms.

What happens when these principles conflict? Resolving such a case requires a complex analysis. Recently, such an analysis was carried out by our lawyers’ team in the context of the cap-on liability clause known to Common Law legal systems, which limits ex contractu liability for damages to the amount accepted by the parties to the contract. Is it possible to translate it into a Polish law contract? How does it relate to the principle of freedom of contract and the principles of liability for damages? What does contractual liability look like in Polish law and how far can the parties to the contract go in modifying it? In this entry, we share with you our answer to this question based on the provisions of the Act of 23 April 1964, the Civil Code (Journal of Laws of 2024, item 1061, as amended; hereinafter referred to as the Civil Code or CC) and other legal acts.

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