In court practice, we increasingly encounter situations in which parties present so-called private opinions – studies / memoranda / reviews / analyses prepared by specialists in a given field, but who are not court experts appointed in a specific case. This phenomenon has become particularly important in technically complex cases, e.g. in the field of construction, medicine, IT, accounting or real estate valuation.
Although they are not evidence within the meaning of the provisions of the Code of Civil Procedure, their role in civil proceedings is significant and multi-faceted.
Regulations on the safety of food contact materials and limiting the impact of plastics on the environment
Regulation (EC) No 1935/2004 and Directive (EU) 2019/904 are two key pieces of legislation that aim to protect public health and the environment, focusing on materials and articles intended to come into contact with food and reducing the environmental impact of single-use plastic products.
Due to the constantly advancing digitalization of practically all aspects of our lives, in order to ensure the development of technologies such as those based on artificial intelligence (AI), their creators need to collect qualitative personal data. Thanks to them, algorithms will be able to lead to the desired end state in a much more precise way.
One of the most frequently raised topics in public debate is the problem of the minimum wage. This is undoubtedly due to the fact that the issue concerns all employees and employers. The minimum wage is the legally established lowest permissible level of monetary remuneration for hired work.
Lump sum taxation of income is described in the Corporate Income Tax Act of 15 February 1992. According to Article 19 of the Polish CIT Act, the lump sum tax rate is 19% of the tax base, unless the Act provides otherwise. The Act also indicates that the dividend tax rate is 19% of the revenue (income) obtained.
