Publication date: January 19, 2026
What is the place of delivery/place of performance?
Article 5, paragraph 1 of the VAT Act
The following are subject to value added tax (VAT):
1) paid supply of goods and paid provision of services within the territory of the country;
2) export of goods;
3) import of goods within the territory of the country;
4) intra-Community acquisition of goods for remuneration within the territory of the country; 5) intra-Community supply of goods.
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Publication date: January 19, 2026
Notarial deed as an official document within the meaning of the provisions of the Code of Civil Procedure
Pursuant to Article 2 section 2 of the Act of 14 February 1991 – The Notarial Law, notarial acts (including notarial deeds) performed by a notary in accordance with the law have the nature of an official document. From this clear statement, it can be inferred that the provisions of the Code of Civil Procedure regarding official documents apply to notarial deeds. This is also confirmed by the case law of the Polish Supreme Court (including in its judgment of 9 August 2019, II CSK 341/18). Under procedural provisions, the distinction between official documents is significant, primarily in the area of evidence.
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Publication date: January 16, 2026
Pharmaceutical production is one of the most regulated activities in Poland, Europe, and globally. The reason seems obvious: creating drugs can cause numerous complications, health problems, and in extreme cases, even death, depending on the individual patient’s health contraindications. Due to the above-mentioned reasons, the process of creating a new drug is often very expensive and lengthy, and involves a large number of professionals and scientists specializing in this field. In an era of dynamic digitalization, the need to develop specific operational rules for drug production and principles for using AI (Artificial Intelligence) and ML (Machine Learning) models is increasingly emphasized. Manufacturers are often considering implementing AI systems to support pharmaceutical production processes.
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Publication date: January 16, 2026
On January 15, 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. The meeting was held as a Cluster Breakfast and was concise and strategic in nature, focusing primarily on the organization’s development plans for the coming year and beyond. Additionally, 2026 was considered a special year in the Cluster’s history, marking its 20th anniversary.
During the meeting, it was emphasized at the outset that the Cluster would continue its activities in its existing key areas. These included: bioeconomy, healthcare technology, innovative therapies and medical devices, diagnostics, and preventive healthcare. Emphasizing these areas was intended to confirm the continuity of the Cluster’s strategy and further direct its activities, including through the development of roadmaps and the development of cooperation between partners operating in these sectors.
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Publication date: January 16, 2026
Prepared by Konrad Byrski, KIELTYKA GLADKOWSKI KG LEGAL
One of our lawyers, Konrad Byrski, had recently the opportunity to participate in the Legal and Psychological Congress, which aimed to exchange views, discuss and present interesting issues regarding the participation of expert psychologists and psychiatrists in various types of proceedings provided for in the Polish legal system and basic institutions that include an emphasis on psychological sciences.
The topic of his presentation was the institution of incapacitation, periods of momentary consciousness of a mentally ill person (the so-called “lucidum intervallum”) and their impact on the performance of legal acts, as well as the institution of total and partial incapacitation with a strong emphasis on the draft act on instruments of supported decision-making, which put the existence of these two institutions in uncertainty in the near future.
This article will explore the draft of this bill. It will discuss the reasons for these likely changes, the new regulations it provides, and its implications for individuals already subject to various forms of incapacitation.
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