The loan agreement, the subject of which are cryptocurrencies classified as property rights, is not subject to tax on civil law transactions – as was confirmed by the director of the Polish National Tax Information.
The question was asked by the entity considering taking such a loan from an individual or entrepreneur. The enquiring entity explained that the subject of the contract will be a specific amount of cryptocurrency, and the return will be made after the time specified in it. The enquiring entity wanted to make sure that it would not have to pay tax on civil law transactions on such a loan.
Most often, in economic terms, it is assumed that the hedge fund is an investment company. It manages a portfolio of securities available in public offerings, using leverage as well as derivatives. Hedge funds are among the riskiest investment funds.
Fund managers take long and short positions while investing in multiple financial instruments. A characteristic feature of a hedge fund is the independence of investment decisions from the general market situation. They generate profits regardless of whether there is a bull or bear market.
In other words, a hedge fund, thanks to its leverage and a variety of investment instruments, can make money even when the stock market declines. While other funds depreciate when declining.
The goal of hedge funds is to use unconventional methods of multiplying capital to reduce the risk of fluctuations in the value of the fund’s shares. Therefore, a hedge fund can earn income regardless of the market situation. The investor must also take into account that the fees charged by the hedge fund managers are calculated on the basis of the profit generated by the fund.
Hedge Fund: Principles of Operation
Since 2016, wind power development has virtually stopped in Poland. The number of new power plants has declined almost to zero. This has happened due to the Wind Power Investment Act. According to Article 4 of this act, the distance at which a wind power plant and a residential building may be located and constructed is equal to or greater than ten times the height of the wind power plant measured from ground level to the highest point of the structure, including the technical elements, in particular the rotor with its blades. The above is the so-called 10 H rule.
Such a restrictive regulation has significantly limited the areas where wind power plants can be located, virtually stopping the development of this branch of energy on land. The investments realized since then have almost exclusively been the completion of projects started before the regulation came into force. 
The Polish President of the Office of Competition and Consumer Protection recognized practices of a Lithuanian company VINTED UAB based in Vilnius (the owner of Vinted platform) as a violation of collective consumer interests and imposed on the company a penalty of over 5,3 million PLN.
Vinted is a service that has gained huge popularity in Eastern and Central Europe over the last few years in conjunction with rising awareness of conscious fashion.
Drones – how dangerous can they be?
The dangers of drones are no longer just a question of military use. The ease of acquiring and controlling drones as well as the possibility to test invented tasks in advance means that small flying devices are already used not only by the military. Currently, they are becoming more and more popular in various criminal groups.
Scenarios of terrorist attacks using civilian drones are not only analyzed by the services of individual countries, but also physically tested. Also, many institutions in the USA responsible for national security pay attention to new threats related to the use of drones.