We are delighted to share an important milestone in the continued development of KG Legal’s Data, AI & Cybersecurity Desk.
It has been a great honour to serve as the exclusive expert contributors for Poland to the OneTrust DataGuidance Privacy Overview – Poland, one of the world’s leading professional legal compliance resources relied upon by in-house counsel, privacy professionals, compliance officers, multinational organisations and technology companies operating across multiple jurisdictions.
The Act amending the Act on the National Cybersecurity System aims to implement Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 (NIS Directive 2) and the partial application of Commission Delegated Regulation (EU) 2024/1366 of 11 March 2024 supplementing Regulation (EU) 2019/943 of the European Parliament and of the Council.
The amendment to the KSC Act significantly expands the scope of the regulations and introduces new obligations in the field of cybersecurity management. The changes include, among other things, the implementation of risk management systems and expanded incident reporting requirements. The new regulations also strengthen the powers of supervisory authorities and significantly increase the maximum amount of financial penalties. It also introduces liability for the management staff (manager) of an entity. In practice, this requires certain entities to take steps to comply with the new regulations.
Just a few years ago, online store owners primarily had to ensure terms and conditions, privacy policies, and efficient order processing. Today, this is clearly not enough. EU regulations such as the Omnibus Directive and the Digital Services Act (DSA), as well as the increasing role of artificial intelligence in assessing store credibility, force businesses to consider their platforms much more broadly. It is no longer just about regulatory compliance, but also about building digital trust, which influences a store’s visibility, legal security, and customer purchasing decisions. Below, we present a practical checklist of the most important actions to implement to reduce the risk of sanctions and increase the credibility of an online store.
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.
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.
