Publication date: December 12, 2025
Business concentrations are common and significant phenomena that constitute a part of modern economic activity. They include takeovers, mergers, the acquisition of assets, and even the creation of joint ventures. Their primary goal is typically to develop companies and increase competitiveness and efficiency. They can also lead to a restriction of market competition. Therefore, the legislature has introduced the obligation to notify the President of the Office of Competition and Consumer Protection (UOKiK) of any intended concentration in cases where it may affect competition conditions in Poland. This article will discuss when an enterprise must notify the President of the Office of Competition and Consumer Protection (UOKiK), what information should be included, and the procedure conducted by the President of the UOKiK.
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Publication date: December 02, 2025
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Publication date: December 02, 2025
Planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates – taxation issues
Facts in the case
The complainant ran a business whose primary purpose was to produce computer programs and implement programming projects. As part of this business, based on his knowledge of information technology and experience in developing solutions related to computer program development, he accepted programming assignments for his clients. He requested an individual tax ruling from the Director of the National Tax Information Service regarding personal income tax. For the purposes of describing the factual circumstances, the complainant divided his business into individual stages, including: planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates. As a result of this work, computer programs were created, understood as works under Article 1 of the Polish Copyright and Related Rights Act. Considering the broad definition of a computer program, the complainant stated that each of the indicated results of the work constituted a work and was protected (Article 74 of the Copyright and Related Rights Act). According to the complainant, the software he produced was based on individual, original ideas, thus creating new applications.
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Publication date: December 02, 2025
Algorithms can be used in machine learning. A medical algorithm can help and guide the user on how to treat their patient and predict what condition they might potentially suffer from. This allows the system to provide health analysis based on the data provided. It is crucial to notice that algorithms can bring in more accuracy into medical diagnosis. This data can help a doctor to make recommendations on future steps in their patients’ treatment.
Machine learning that uses algorithms can be classified as medical devices. Those medical devices can be used for:
- In-Vitro diagnosis
- Assessment of public health
- Prediction of the possibility of diseases
- Detection of health conditions such as brain diseases, cancer etc.
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Publication date: December 01, 2025
Investment Fund Company
An Investment Fund Company (TFI) is the governing body of an investment fund that manages the fund and represents it externally. Furthermore, pursuant to Article 14 of the Act of 27 May 2004 on Investment Funds and Alternative Investment Fund Management (Journal of Laws of 2004, No. 146, item 1546, as amended), only an Investment Fund Company has the right to establish an investment fund. Only a joint-stock company can obtain TFI status.
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