The second Polish Act on Innovation

Laboratory research in science and medical setting.

The new regulations which have become effective since January 1st, 2018, introduced the tax relief in Poland for companies operating in research and development (R&D) sector (an increase from the current level of 50% up to 100 percent tax relief), and in the case of research and development centres up to 150 percent of tax relief. The new act introduces a uniform deduction system in Poland for all companies regardless of the size of the enterprise or the type of these costs.

The changes also apply to universities that will be able to set up companies to manage research infrastructure. The so-called infrastructural companies have to build and share research infrastructure in a more efficient and easier way for the entrepreneurs. It also affects the need to commercialize research on the part of scientific and research institutions. This, in turn, is intended to enable entrepreneurs to use the material and human resources of higher education institutions.


The new obligations in Polish law to keep an electronic tax register


From January 1st, 2018, the obligation to keep an electronic tax register was imposed on the remaining group of VAT taxpayers who keep their records using software programming.

Thus, every active VAT payer is obliged to keep an electronic register in the form of VAT records on sales and purchases and send it in the form of a Standard Audit File-Tax to controlling authorities (in this case, the Minister of Finance who will forward the data to the appropriate tax offices). This obligation also applies to micro-entrepreneurs running a sole proprietorship in Poland.

Moreover, starting from July 1st, 2018, each of the active VAT taxpayers will have to have, in the event of tax control, the other records in the SAF-T format listed in the Act, such as records of the book of revenues and expenses, records of revenues, sales invoices, warehouse and bank statements.

A failure to comply with the above duty may result in a financial fine being imposed on the entrepreneurs.


OpenLivingLabs Days 2017

KG Legal will participate in OpenLivingLabs Day event hosted in Krakow, Poland from 29 August to 1 September 2017. The four-day event will be hosted by ENoLL member Krakow Technology Park – one of the key actors in co-creating and implementing the Regional Innovation Strategy and promoting smart specialization and user-driven innovation approaches in the region. The event includes interactive sessions, workshops, discussion panels with excursions and off-site visits with the aim of giving the participants a wider insight about models, theories and technologies related to Living Labs.


The problem of understanding the term read only data media in banking activity in Poland

The development of electronic banking allows banks to create new opportunities for contact with the customers. However, the bank contacts the customer only when it is necessary, for example, to provide the customer with the information on the changes in costs, fees, commissions. It is required that the bank shall then use read only data media. Paweł Dyrduł, associate lawyer from the Polish law firm KG Legal Kiełtyka Gładkowski based in Krakow, discusses the problem of the interpretation of the term “read only data media”.


Voice Cloning as a Global New Technology and its Challenges for EU and Polish Law

Siri, Cortana, Google and other applications use human voice to do a variety of things, e.g. searching for information, sending emails, calling somebody. Voice-based technologies are increasingly applied in legal environment and legal services, for example in legal advice rendered online and in legal translations. At the same time, new applications of innovative technologies caused the necessity to define the approach to privacy issues anew. The cases of Edward Snowden and Julian Assange showed us how meaningful privacy and its protection is and made us realize the excessive amount of personal data processed and stored daily. This is why privacy and its protection will soon become one of the most important personal rights. The issue of voice protection comes to the fore in this context. Voice is, obviously, a personal right. What is more, voice is becoming a tool used by most applications both for mundane activities as well as more complex ones, like ROSS AI operating on IBM’s Watson, which can do legal research and is learning to understand law with every research conducted by it. What if it was possible for such applications as Watson to use the voice of a specific lawyer and, with the use of voice sample, produce speech of a different content, for example in the form of legal advice? Well, practically it is possible, since last November Adobe presented Adobe VoCo to the world, which (when having a voice sample) is able to read various content differing from the conent sampled. The present article will try to shed some light to the issue of the risk involved with voice cloning technology in legal environment and will analyse whether law can adequately protect human voice as a personal right.