Publication date: February 2, 2026
According to an analysis by lawyers from KG LEGAL KIELTYKA GLADKOWSKI, legal concepts such as incident and cyberattack are key elements in the EU cybersecurity and data protection law ecosystem. The fragmentation of cybersecurity law into various sectoral legal acts necessitates a comprehensive analysis of the coherence of all the legal acts comprising this ecosystem. This article demonstrates that the legal layer of cybersecurity in an incident is a highly sensitive issue from the perspective of the responsibility to protect, and therefore, responsible entities should examine the differences in the legal scope of application of individual acts. These concepts are intuitively understood but in legal practice are only superficially identical and lead to different regulatory obligations. The following summary is original and creative and can be used by entities to properly analyze their obligations under current EU law.
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Publication date: February 2, 2026
The European life science sector is entering a phase of profound and systemic regulatory changes that will significantly impact research, innovation development, and commercialization in the coming years. On January 29, 2026, our colleague, Zofia Kubic had the opportunity to participate in the LifeScience Kraków Cluster meeting, representing the KG Legal Kiełtyka Gładkowski law firm, a member of the cluster. During the meeting, key European Union initiatives were discussed, setting a new direction for pharmaceutical, biotechnology, and medical device manufacturers.
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Publication date: February 2, 2026
The valuation of assets and liabilities is one of the fundamental mechanisms of financial accounting, determining the recognition of economic events in financial statements. Through the valuation process, economic events are translated into measurable monetary terms, enabling the preparation of a balance sheet, profit and loss account, and other elements of a financial statement. Both the Polish Accounting Act and international financial reporting standards are based on the assumption that there is no single universal valuation method. The accounting system allows for the use of diverse valuation bases, depending on the type of asset, its purpose, and the expected realization of future economic benefits or liabilities. This leads to a mixed valuation model, in which cost-based and market-based solutions coexist. Against this backdrop, changes in international accounting regulations, including the annual amendments to IFRS and IAS effective from 2026 and the introduction of the new IFRS 18 standard, are particularly significant. Although these regulations do not directly change the basis for the valuation of assets and liabilities, they do impact the presentation and disclosure of the effects of adopted valuation decisions. The purpose of this article is to discuss the principles of valuation of assets and liabilities in accounting, taking into account the regulations of the Accounting Act and international financial reporting standards, as well as to present the significance of the changes in force from 2026 for financial reporting.
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Publication date: February 2, 2026
Biotechnology has been included in the European Commission’s political programme for 2024–2029 as one of the key technologies for the EU’s economy and security.
The EU Biotech Act is an EU initiative aimes at making Europe a global leader in biotechnology by simplifying regulations, increasing funding (including €10 billion for innovation), and supporting bioproduction. The legislation covers innovation in medicine, agriculture, and industry.
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Publication date: January 28, 2026
In Poland there is planned the e-contract system – central IT system operated by the Ministry of Family, Labor and Social Policy. It will enable the electronic conclusion and management of employment contracts, contracts of mandate, contracts for specific work, and other HR documents, integrating with public registers (ZUS, CEIDG, KAS). Accessible through praca.gov.pl, the system will simplify HR processes, automate ZUS filing, provide access to documentation for the National Labor Inspectorate (PIP), and store and manage full employee records online, becoming a tool for the comprehensive digitization of the labor market.
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