Publication date: February 17, 2025
EORI – basic information
EORI, or Economic Operators Registration and Identification, is a system for identifying economic operators used in the European Union to streamline and standardize customs procedures and ensure effective control of operations related to international trade. The introduction of the EORI number results from EU regulations governing the functioning of trade in goods with third countries and is a key element of EU customs policy.
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Publication date: February 17, 2025
Definitions and types of defects that may burden movable property
A work of art, or a commodity that is the subject of trade may be subject to two types of defects, in accordance with the provisions of the Civil Code: a physical defect or a legal defect (5563 § 1 of the Civil Code). The defect of a sold item consists in the transfer to the buyer of an item that is not in accordance with the contract. Physical defects are based primarily on the lack of properties that such a thing should have due to the purpose specified in the contract or resulting from circumstances or intended use; lack of properties that the seller assured about; the impossibility of using the item for the purpose that was presented to the seller when concluding the contract and he did not raise any objection to such intended use; delivery of the item in an incomplete state and incorrect installation and start-up, if this was done by the seller or a third party for whom he is responsible, or by the buyer acting in accordance with the instructions received from the seller. These cases are only examples, in accordance with art. 5563 § 1 of the Civil Code, any inconsistency of the sold item with the contract is a physical defect, UNLESS it is a legal defect. Legal defects, which are usually less common, are also more difficult to resolve, as it is not enough to send the buyer a missing part or repair a broken table leg, as they are based on the legal status of the sold item – ownership, restrictions on use or disposal of the item; encumbrance of a third party right or non-existence of the right. Civil law allows the buyer, in the event of one or both types of defects, to submit a declaration of a price reduction or withdrawal from the contract. The seller undertakes to deliver a non-defective item for a specified price, so if he fails to fulfil his obligation, he should be held liable.
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Publication date: February 17, 2025
A consignment agreement is a specific type of civil law agreement, regulated in the Polish Civil Code in articles: 765–773). In the context of the art market, it plays an important role, because it allows transactions to be carried out between the owner of the work and the client through the consignment entity. Particular attention should be paid to the specifics of taxation of these transactions, where a VAT margin invoice is used.
Construction of a consignment agreement
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Publication date: February 12, 2025
The lawyers of KIELTYKA GLADKOWSKI KG LEGAL participated on February 12, 2025, in a webinar dedicated to functional food, organized by LifeScience Cluster.
The speakers discussed the problem of the loophole in the form of the lack of a definition of functional food in both Polish and EU law. Experts proposed a working definition, according to which functional food is a food product that, in addition to providing nutrients, performs additional functions. However, it was noted that this type of food cannot be treated as a substitute for medicines or presented as “medicinal food”. Importantly, functional products are not “safer” than standard food – every food approved for sale in the European Union must meet identical safety standards.
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