Publication date: February 12, 2025
Accounting, bookkeeping and economic perspectives — how can they be managed and classified?
How to balance them against accusations of discrimination?
The article practically discusses the differences between a bonus and an award for employees. The article first of all lists the differences between them, how to record bonuses, awards – in accounting books. Then we will focus on the moments when we can talk about the occurrence of discrimination in the awarding of bonuses, how to tax them and awards. The principles of accounting, bonuses and awards for employees and other important information about them will be considered at the end of the article.
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Publication date: February 05, 2025
The Warsaw Stock Exchange (WSE) and NewConnect are key elements of the Polish capital market, enabling investors to trade securities and supporting companies in raising capital for development. The WSE is a regulated market where large and mature companies are listed, while NewConnect serves as an alternative market dedicated to young, dynamically developing companies. Both of these markets have their own specific rules, procedures and requirements that companies applying for a debut must meet.
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Publication date: February 05, 2025
In 2024, new regulations were introduced regarding the protection of whistleblowers. Under the Act on the Protection of Whistleblowers (Journal of Laws 2024.928 of 2024.06.24), which entered into force on 24 September 2024, people reporting violations of the law in the workplace gained special legal protection. Employers were obliged to create procedures enabling safe reporting of irregularities and to ensure the protection of the identity of whistleblowers. The new regulations also aim to counteract all forms of repression against reporting persons. These changes were introduced in order to implement Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (OJ EU.L.2019.305.17 of 2019.11.26) on the protection of persons reporting violations of EU law.
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Publication date: January 15, 2025
Practical comments under Polish and EU law
Entrepreneurs use various types of contracts in the course of conducting business activity. In business transactions, there are named contracts (i.e. regulated by the provisions of applicable laws) and unnamed contracts (i.e. contracts permissible due to the principle of freedom of contract, but not regulated in any applicable legal act). The type of contract depends on the characteristics of the legal relationship established between the parties. The name of the contract itself does not determine its nature, which is why a civil law contract may be recognized as an employment contract.
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Publication date: January 14, 2025
When considering infringement of a company’s logo or name in light of the provisions of the Civil Code[1], it is necessary to analyze in detail the claims to which the company is entitled and the legal grounds on which they can be based. The company’s logo and name are elements of the designation that individualizes the entrepreneur on the market, which is reflected in the provisions on the protection of personal rights and the right to a company.
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