Publication date: April 04, 2025
Organizing a lottery in Poland involves meeting a number of regulations so that the entire event is held in accordance with the law. The acts that mainly regulate legal issues related to lotteries are the Act of November 19, 2009 on gambling, and the Act of March 1, 2018 on counteracting money laundering and terrorism financing.
What is a lottery?
A lottery is a form of game of chance in which participants purchase tickets and prizes are awarded as a result of a drawing. Participation in a lottery generally involves a fee for the ticket, and the winnings are usually in kind or money. The purpose of organizing a lottery may be to raise funds for a specific purpose, to promote products, to raise funds for charity, or to entertain.
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Publication date: April 04, 2025
Introduction
Adherence Day has been established by the International Society of Hypertension. “Adherence” is an English-language term used in medicine and refers to the extent to which a patient’s behavior (in terms of taking medications, following a diet, and making lifestyle changes) is consistent with medical recommendations (sensu largo), as well as to the appropriate dose and time of taking medications (sensu stricto). The opposite of adherence to therapeutic recommendations is referred to as “non- adherence” or “non- compliance”. The latter is a very negative and undesirable phenomenon in society, not only because of its health effects, but also because it generates huge costs for healthcare systems around the world. Scientific studies show that in the case of chronic diseases, many patients stop taking their medications on their own after 6-12 months or take them unsystematically, which negatively affects the entire treatment process (in the case of people with hypertension, about 58% stop following the doctor’s recommendations after a year, which leads to a deterioration in the quality and shortening of life, and the risk of death due to cardiovascular diseases increases by 30%). Moreover, it is estimated that each year in Europe, improper use of medications costs about 125 billion euros, and in Poland six billion zlotys. These amounts include, among others, hospitalizations that could have been avoided and repeated sick leave. Against this background, concepts of creating software and applications for mobile devices that would improve patients’ systematic compliance with medical recommendations and make it easier for doctors to monitor patients’ progress in the implemented therapy are increasingly appearing in the scientific and technological discourse.
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Publication date: April 04, 2025
Floating License is a form of programmatic license for the use of digital content by more than one user. This solution is characterized by flexibility, which makes it a very convenient solution for enterprises. This convenient approach to licensing allows a limited number of licenses to be shared by a larger number of users at different times. In the event of a person working with a given program leaving, the person taking the place of work of the previous user uses this software, somehow replacing the old user with a new one.
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Publication date: April 04, 2025
Chips, also known as semiconductors, are the foundation of all electronic products and play a key role in modern economies and our daily lives. Without them, digital transformation would not be possible, and their importance reaches across industries such as automotive, telecommunications, data processing, space, defence, smart devices and gaming. The recent global chip shortage has disrupted supply chains, leading to shortages in products from cars to medical devices. In some cases, this has forced factories to halt production.
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Publication date: March 31, 2025
Is CIT optimization by two companies in Dutch jurisdiction legal?
Legality in the light of Polish and international law
Market Principle and Transfer Pricing
According to Polish transfer pricing regulations (Articles 11a–11t of the CIT Act) and OECD guidelines, transactions between related entities must be agreed on arm’s length terms principle. If the tax authorities consider that transactions between a Polish and a Dutch company are not arm’s length, they may:
- Estimate the income of the Polish company and impose outstanding CIT.
- Impose a penalty tax rate (50% CIT – Article 19, Section 4 of the CIT Act).
- Apply criminal and fiscal sanctions against the company’s management.
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