Publication date: July 07, 2026
The dynamic development of artificial intelligence-based technologies is revolutionizing not only the commercial sector but also the area of state oversight of the digital market. The implementation of multi-agent systems by the Office of Competition and Consumer Protection (UOKiK) opens a new era in consumer rights enforcement, enabling the mass and automated identification of unfair market practices. With the Digital Services Act (DSA) and the Omnibus Directive in force, traditional control methods are giving way to algorithmic interface analysis aimed at eliminating so-called dark patterns and price manipulation. However, the use of “digital controllers” raises fundamental questions for legal science and business practice about the limits of automated decision-making processes in public administration. Although AI agents significantly improve the effectiveness of detecting violations, their legal status as a source of evidence remains the subject of heated debate. The main thesis is that while AI can be a powerful auxiliary tool for regulatory bodies, the ultimate responsibility for determining the facts and assessing the legitimate interests of a party must rest with humans, which is the foundation of a fair procedure in a state governed by the rule of law.
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Publication date: July 07, 2026
The contemporary economic and social reality is undergoing an irreversible process of digitalization. Business activity, commercial communication, and marketing have largely shifted to the internet, e-commerce platforms, and social media. As a consequence, key legal events, infringements of entrepreneurs’ personal rights, acts of unfair competition, and unlawful actions affecting the goodwill and reputation of companies now leave traces almost exclusively in the digital sphere. Consequently, the traditional perception of evidence through the prism of paper documents bearing handwritten signatures has become insufficient in the realities of business transactions. Polish civil procedure meets these needs through the fundamental assumption of an open catalog of evidence. However, the dynamic development of technology forces the constant evolution of judicial practice and a full openness to next-generation evidence. In addition to traditional text files, today’s multifaceted economic processes require the management of complex data structures, such as metadata, advanced web analytics, system logs, and screenshots from social media platforms.
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Publication date: July 07, 2026
At the outset, it should be emphasized that the regulation relating to witnesses in the Act of 29 August 1997, the Tax Ordinance, is laconic.
If a decision is made to take evidence by questioning a witness, the party must be notified of the place and time of the hearing at least seven days in advance. The parties may participate and ask questions during the hearing (Article 190 of the Code of Criminal Procedure).
The doctrine defines a witness as someone possessing knowledge of facts relevant to the case that the tax authority is attempting to reconstruct for the purposes of the proceedings. According to the commentary on the Tax Ordinance, a witness in tax proceedings can be either a person present at an event and thus relying on their personal observations, or one who obtained information indirectly, most often from other people.
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