KIELTYKA GLADKOWSKI KG LEGAL, as a proud member of Life Science Cluster, took part in LieScience4EU Conference, devoted to life science of the future; technology, innovation and policy.
LifeScience4EU Conference 2025, held under the Polish Presidency of the Council of the European Union, brought together top experts to explore how biotechnology, digital health, and next-generation medical technologies can drive meaningful change. By aligning innovation with policy and regulation, the conference aimed to build a more resilient and competitive European healthcare sector.
Entities authorized to submit an application for a tax interpretation
The entity entitled to obtain an interpretation is the “interested party”. The regulations do not define the concept of interested party. It is assumed that the group of entities entitled to obtain an interpretation includes entities listed in the provisions of art. 14a-14p of the Polish Tax Ordinance, which are: taxpayers, payers, collectors, third parties responsible for tax liabilities – regardless of whether the interpretation concerns their current or future situation; persons who have or may have tax arrears, referred to in art. 52 § 1 of the Tax Ordinance; persons planning to establish a company – in matters related to the future situation of this company, as well as entrepreneurs intending to establish a branch or representative office – in matters related to the future situation of this branch or representative office.
Venture capital financing is an institution that is well-rooted in legal regulations, including EU regulations, concerning the support of small and medium-sized enterprises. The article focuses on EuVECA and EuSEF funds, which have been regulated in detail in two EU regulations, along with the registers managing EuVECA and EuSEF, including the objectives and functions of these registers and the conditions that funds must meet in order to be able to register under this institution.
According to Article 7 § 2 of the Polish Penal Code, a crime is “a prohibited act punishable by imprisonment for a period of not less than 3 years or by a more severe penalty.”
Vat crime will be an offence described in:
Art. 277a. [Forgery of invoices with an amount due exceeding PLN 10 million]
§ 1. Whoever commits the offence specified in Article 270a § 1 or Article 271a § 1 with respect to an invoice or invoices containing a total amount due, the value or total value of which is greater than ten times the amount defining the property of great value, shall be subject to the penalty of deprivation of liberty for a term of between 5 and 25 years.
Guidelines of the Polish Office of the Protection of Competition and Consumers
Guidelines issued by the Polish Office of the Protection of Competition and Consumers on the legal correctness of advertising products or services provided by influencers:
Unlawful practices:
Failure to highlight advertising materials and differentiate them from non-commercial ones;
Misleading omissions – Article 6, section 1 of the Act of 23 August 2007 on counteracting unfair market practices;
Surreptitious advertising consisting in the use of journalistic content in mass media in order to promote a product – Article 7, point 11 of the Act on Counteracting Unfair Market Practices;
An act of unfair competition when a statement that encourages the purchase of goods or services gives the impression of neutral information – Article 16 section 1 point 4 of the Act of 16 April 1993 on Combating Unfair Competition.
We assess the compliance of an influencer, advertiser or advertising agency with the regulations individually, based on specific circumstances.
