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The Council of Europe Budapest Convention on Cybercrime

Publication date: January 06, 2026

At the turn of the 21st century, technologies were gaining significant importance. Information technology was the fastest-growing influence on the lives of ordinary people, as more and more services became digitized, automated, and transferred to cyberspace. These included, for example, correspondence and electronic communication, such as email, developed from the mid-1960s to the 1980s. Banking, financial services, were also introduced electronically in the 1970s and 1980s, as were the sharing of works of art and the storage of various data in digital form. These services are linked to key areas of our lives, such as economics, privacy, and security. These same areas also attract criminals of various kinds, many of them members of organized crime groups or terrorist and sabotage groups, but not exclusively. Their activities are referred to, primarily colloquially, as cybercrime. However, this term presents significant challenges in defining its meaning, as it evolves with technological advancements. However, in criminal law, the requirement of legal certainty must be met, linked to the principle that there is no crime without law. For this reason, various attempts are being made to develop such a definition.

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Digital Omnibus

Publication date: January 05, 2026

The Digital Omnibus is a comprehensive draft of two regulations of the European Parliament and Council, the most important part of a broader package of changes to data regulations (especially personal data) and those regulating the digital market in the EU. The changes aim to stimulate innovation and the development of the European artificial intelligence market, and to introduce solutions that could save businesses capital (estimated at up to €4 billion in total by 2029). The changes aim to ensure that businesses of all types, from factories to start-ups, spend less time and money on administration and maintaining the documentation required by current EU regulations.

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A new ruling by the Polish tax authority regarding the taxation of computer software development – Judgment I SA/Kr 146/23

Publication date: December 02, 2025

Planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates – taxation issues

Facts in the case

The complainant ran a business whose primary purpose was to produce computer programs and implement programming projects. As part of this business, based on his knowledge of information technology and experience in developing solutions related to computer program development, he accepted programming assignments for his clients. He requested an individual tax ruling from the Director of the National Tax Information Service regarding personal income tax. For the purposes of describing the factual circumstances, the complainant divided his business into individual stages, including: planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates. As a result of this work, computer programs were created, understood as works under Article 1 of the Polish Copyright and Related Rights Act. Considering the broad definition of a computer program, the complainant stated that each of the indicated results of the work constituted a work and was protected (Article 74 of the Copyright and Related Rights Act). According to the complainant, the software he produced was based on individual, original ideas, thus creating new applications.

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Cryptoassets and tokenization in Poland, including shares tokenization

Publication date: November 18, 2025

Cryptoassets, of which a token is a type, are digital representations of value or rights that can be transferred and stored electronically using distributed ledger technology or similar technologies. There are three types of tokens: payment or e-money tokens, which serve as a medium of exchange or a store of value; investment tokens, which perform functions analogous to securities; and utility tokens, which provide access to services or products, somewhat similar to vouchers. There are also hybrid tokens, for example, combining the features of cryptocurrencies and real-world assets. These tokens operate by embodying the value of a specific real-world asset and combining it with the flexibility and efficiency of cryptocurrencies. The goal is to provide access to blockchain technology while simultaneously providing a solid link to the underlying tangible asset.

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Acts of Abuse in Electronic Communications, procedures and cooperation with authorities in EU and Poland

Publication date: November 18, 2025

With technological advancements, scams involving phishing, smishing, spoofing, and CLI spoofing are gaining popularity. While they are not a new phenomenon, AI technologies certainly allow for increasingly faster and more effective image and voice impersonation, making impersonation easier. Furthermore, the latest tools help perpetrators tailor their manipulation techniques to specific individuals. Such activities serve a variety of purposes, from extorting personal data or stealing logins and passwords to persuading or intimidating victims into unfavorable financial transactions. The Polish Act on Combating Abuse in Electronic Communications aims to create mechanisms to limit these harmful phenomena. It aims to increase user protection against harmful activities carried out via communication technologies, such as text message fraud, data theft, and unfavorable financial transactions.

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