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	<title>Law Firm - KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</title>
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		<title>Summer holidays? Not for our litigation team. We are preparing a dispute before the EU General Court</title>
		<link>https://www.kg-legal.eu/info/kg-legal-news/summer-holidays-not-for-our-litigation-team-we-are-preparing-a-dispute-before-the-eu-general-court/</link>
					<comments>https://www.kg-legal.eu/info/kg-legal-news/summer-holidays-not-for-our-litigation-team-we-are-preparing-a-dispute-before-the-eu-general-court/#respond</comments>
		
		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Fri, 24 Jul 2026 14:43:22 +0000</pubDate>
				<category><![CDATA[CROSS BORDER CASES]]></category>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8832</guid>

					<description><![CDATA[<p>Publication date: July 24, 2026 The holiday season is in full swing, but our litigation team remains fully alert — and fully engaged. The best proof: ongoing preparations for proceedings before the General Court of the European Union in Luxembourg in one of the most complex categories of disputes — EU grant litigation. What is [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/kg-legal-news/summer-holidays-not-for-our-litigation-team-we-are-preparing-a-dispute-before-the-eu-general-court/">Summer holidays? Not for our litigation team. We are preparing a dispute before the EU General Court</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color"><strong>Publication date: July 24, 2026</strong></mark></p>



<p>The holiday season is in full swing, but our litigation team remains fully alert — and fully engaged. The best proof: ongoing preparations for proceedings before the General Court of the European Union in Luxembourg in one of the most complex categories of disputes — EU grant litigation.</p>



<span id="more-8832"></span>



<h2 class="wp-block-heading" id="ember53"><strong>What is the dispute about?</strong></h2>



<p id="ember54">We represent a client — a beneficiary of a grant awarded under an EU framework programme — in a dispute with the European Innovation Council and SMEs Executive Agency (EISMEA). At the heart of the dispute lies the allegation of so-called technology abandonment (departure from the technology) — the EU agency&#8217;s claim that, in the course of the project, the beneficiary departed from the technology on which the funding decision was based, which, in the Agency&#8217;s view, justifies a demand for repayment of the funds.</p>



<p id="ember55">This is one of the most difficult and most judgment-laden categories of allegations in grant disputes. The line between impermissible &#8220;abandonment&#8221; of a technology and the natural — indeed expected — evolution of a solution in a research and innovation project is fluid, and where that line is drawn determines the fate of the entire funding. Disputes of this kind require navigating simultaneously the grant agreement regime, European Union law and the technological specifics of the project.</p>



<h2 class="wp-block-heading" id="ember56">A direct action before the EU General Court</h2>



<p id="ember57">The dispute will be brought before the General Court of the European Union by way of a direct action based on the arbitration clause contained in the grant agreement (Article 272 TFEU). As part of the preparations, our attorneys-at-law have set up individual representative accounts in e-Curia — the mandatory electronic filing system of the EU courts — and stand ready to represent the client at every stage of the proceedings in Luxembourg.</p>



<h2 class="wp-block-heading" id="ember58">What does this mean for you?</h2>



<p id="ember59">If your company is implementing, or has implemented, an EU-funded project (Horizon 2020, Horizon Europe, EIC Accelerator and others) and you have received a letter from an EU institution questioning the implementation of the project, an audit notification, a debit note or a repayment demand — you are not without recourse. Decisions and demands of EU executive agencies are subject to review, and beneficiaries have real legal remedies at their disposal, including judicial proceedings before the EU General Court.</p>



<p id="ember60">Our litigation team combines experience in civil and commercial disputes with hands-on knowledge of EU law, the EU grant regime and the procedure before the EU courts.</p>



<p id="ember61">Feel free to reach out — holiday season included. We are not slowing down.</p>
<p> </p>


<p>Artykuł <a href="https://www.kg-legal.eu/info/kg-legal-news/summer-holidays-not-for-our-litigation-team-we-are-preparing-a-dispute-before-the-eu-general-court/">Summer holidays? Not for our litigation team. We are preparing a dispute before the EU General Court</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></content:encoded>
					
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			<slash:comments>0</slash:comments>
		
		
			</item>
		<item>
		<title>CLIENT ALERT Dietary supplements market in Poland Amendments to food safety regulations &#124; May 2026</title>
		<link>https://www.kg-legal.eu/info/pharmaceutical-healthcare-life-sciences-law/client-alert-dietary-supplements-market-in-polandamendments-to-food-safety-regulations-may-2026/</link>
					<comments>https://www.kg-legal.eu/info/pharmaceutical-healthcare-life-sciences-law/client-alert-dietary-supplements-market-in-polandamendments-to-food-safety-regulations-may-2026/#respond</comments>
		
		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Wed, 08 Jul 2026 11:04:24 +0000</pubDate>
				<category><![CDATA[PHARMACEUTICAL, HEALTHCARE & LIFE SCIENCES LAW]]></category>
		<category><![CDATA[Advertising Law]]></category>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8825</guid>

					<description><![CDATA[<p>Publication date: July 07, 2026 The draft Act of April 13, 2026, amending the Act on Food and Nutrition Safety will enter into force six months after its publication. The new regulations primarily impact producers, importers, distributors, and sellers of dietary supplements &#8211; both in traditional and online channels. Below, we present the real changes [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/pharmaceutical-healthcare-life-sciences-law/client-alert-dietary-supplements-market-in-polandamendments-to-food-safety-regulations-may-2026/">CLIENT ALERT Dietary supplements market in Poland Amendments to food safety regulations | May 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><strong><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color">Publication date: July 07, 2026</mark></strong></p>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><em>The draft Act of April 13, 2026, amending the Act on Food and Nutrition Safety will enter into force six months after its publication. The new regulations primarily impact producers, importers, distributors, and sellers of dietary supplements &#8211; both in traditional and online channels. Below, we present the real changes to your business.</em></td></tr></tbody></table></figure>



<span id="more-8825"></span>



<h1 class="wp-block-heading">1. Reports only via e-Sanepid</h1>



<p>Every dietary supplement introduced to the market for the first time must be reported to the Chief Sanitary Inspector (GIS). Until now, various forms were acceptable &#8211; paper or electronic, with a handwritten or electronic signature. After the amendment comes into effect, the only acceptable method will be the e-Sanepid platform.</p>



<p>What does this mean in practice?</p>



<ul class="wp-block-list">
<li>It is necessary for each person submitting notifications to have a qualified electronic signature or a trusted profile.</li>



<li>All communication with sanitary inspection bodies &#8211; letters, decisions, and confirmations &#8211; will be handled through the platform account. The moment of notification submission will be clearly confirmed with an official receipt, eliminating disputes over the deadline.</li>



<li>Companies that have previously used paper forms or traditional correspondence must immediately switch to the new channel and ensure appropriate employee training.</li>
</ul>



<p>The change also concerns the timing of the notification obligation: the previous option to notify the Chief Sanitary Inspectorate (GIS) at the stage of intended product introduction is no longer available. The obligation now arises at the time of actual introduction to the market.</p>



<h1 class="wp-block-heading">2. Strict deadlines and automatic presumption of irregularities</h1>



<p>The amendment introduces a completely new mechanism for conducting investigations. This change has the greatest potential to surprise companies without effective internal compliance procedures.</p>



<h2 class="wp-block-heading">How does the new mechanism work?</h2>



<p>If the Chief Sanitary Inspectorate initiates an investigation and requests the entity to submit a scientific opinion, the company has exactly 14 days to submit an application to an accredited scientific unit – at the same time forwarding a copy of it to the Chief Sanitary Inspectorate.</p>



<figure class="wp-block-table"><table class="has-vivid-cyan-blue-color has-luminous-vivid-amber-background-color has-text-color has-background has-link-color has-fixed-layout"><tbody><tr><td><strong>Step</strong></td><td><strong>What&#8217;s going on</strong></td></tr><tr><td><strong>14 days</strong></td><td>Deadline for submitting an application for a scientific opinion to a scientific unit (from the date of delivery of the request by GIS)</td></tr><tr><td><strong>6 months</strong></td><td>Maximum time for a scientific unit to issue an opinion</td></tr><tr><td><strong>Up to 12 months</strong></td><td>Possible extension of the deadline by the entity if the case is complex</td></tr><tr><td><strong>Failure to meet 14 days</strong></td><td>Automatic presumption that the product is incorrectly classified and does not meet the requirements &#8211; GIS ends the proceedings to the detriment of the entity</td></tr></tbody></table></figure>



<p>The mechanism for presuming irregularities is a significant innovation. Previously, a company&#8217;s inaction during the proceedings did not automatically result in any legal consequences &#8211; the proceedings could drag on for years. Following the amendment, any failure to meet the 14-day deadline will lead to direct negative consequences, regardless of whether the product is safe.</p>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>The ban on re-registration – an important trap</strong></td></tr><tr><td>Once the investigation is complete, the entity cannot submit a new notification for a product with the same qualitative and quantitative composition. If the company withdraws its notification during the investigation, this prohibition is indefinite. In such cases, changing the composition may be the only way to return to the market.</td></tr></tbody></table></figure>



<h1 class="wp-block-heading">3. Advertising without reporting? A fine of nearly one million zlotys</h1>



<p>This change directly impacts brands engaging in active digital marketing. Previously, advertising or presenting a dietary supplement without prior notification to the Chief Sanitary Inspectorate (GIS) was punishable by a fine (a misdemeanor). Following the amendment, this becomes grounds for imposing an administrative fine &#8211; with new, significantly higher penalties.</p>



<h2 class="wp-block-heading">What exactly is prohibited?</h2>



<p>The amendment penalizes not only the sale of a supplement without reporting it to the Chief Sanitary Inspectorate (GIS), but also the mere advertising or presentation of it if the notification has not been effectively submitted. In other words:</p>



<ul class="wp-block-list">
<li>Sponsored post on Instagram or Facebook promoting a new supplement before notification = grounds for an administrative penalty.</li>



<li>Product page in the online store visible to the public before successful reporting to GIS = risk of infringement.</li>



<li>Promotional materials sent to wholesalers or distributors before GIS is notified = potential infringement.</li>



<li>Influencer marketing initiated before the date of effective notification = liability on the part of the entity commissioning the campaign.</li>
</ul>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>Key: What is a &#8220;successful report&#8221;?</strong></td></tr><tr><td>The notification is effectively submitted when the company receives official confirmation of receipt from the e-Sanepid platform. Simply submitting the form isn&#8217;t enough &#8211; confirmation is what counts. These dates can differ by several days or more. Every marketing campaign should be planned with this time buffer in mind.</td></tr></tbody></table></figure>



<h2 class="wp-block-heading">Prohibition on suggesting medicinal properties &#8211; wider scope</h2>



<p>The amendment expands liability for violations of advertising requirements from labeling to the entire marketing message. Previously, sanctions primarily covered incorrect packaging labeling. Following the amendment, a company is responsible for every communication channel &#8211; online advertising, point-of-sale materials, newsletters, or YouTube videos &#8211; if the message suggests that a varied diet does not provide sufficient nutrients, or if a supplement is presented as a medicinal product.</p>



<h1 class="wp-block-heading">4. Public register &#8211; the company&#8217;s reputation under public scrutiny</h1>



<p>The Chief Sanitary Inspectorate (GIS) has maintained a register of dietary supplements before, but the amendment will significantly expand its scope and availability. The data will be published on the e-Sanepid platform and will include:</p>



<ul class="wp-block-list">
<li>the name of the product and its qualitative composition (without quantitative data &#8211; the recipe remains protected),</li>



<li>product qualification proposed by the entity,</li>



<li>information about the initiation or ongoing investigation,</li>



<li>data on the detection of a prohibited ingredient.</li>
</ul>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>Reputational risk before final decision</strong></td></tr><tr><td>Information about the initiation of an investigation will appear in the public register immediately &#8211; not after the proceedings have concluded. Consumers and competitors will have access to this information before the Chief Sanitary Inspectorate issues any ruling. Even if the proceedings end favorably for the company, the registry record could impact brand perception.</td></tr></tbody></table></figure>



<h1 class="wp-block-heading">5. Fines &#8211; increase by over 330%</h1>



<p>The maximum administrative fine for violating food safety regulations is increasing from 30 to 100 times the average monthly salary. At the current salary level, this means:</p>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td>&nbsp;</td><td><strong>Before the amendment</strong></td><td><strong>After the amendment</strong></td></tr><tr><td><strong>Multiplier</strong></td><td>30×</td><td><strong>100×</strong></td></tr><tr><td><strong>Maximum penalty</strong></td><td>approx. PLN 245,000</td><td><strong>approx. PLN 818,000</strong></td></tr></tbody></table></figure>



<p>The new penalties are imposed administratively (not as fiscal or misdemeanor offenses), which means faster proceedings and no need to prove intentional guilt. A mere finding of a violation is sufficient. The increased level of sanctions has a real deterrent effect, especially for companies with turnover in the tens of millions of zlotys.</p>



<h1 class="wp-block-heading">The biggest risks &#8211; a practical overview</h1>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>Risk area</strong></td><td><strong>Triggering situation</strong></td><td><strong>Consequence</strong></td></tr><tr><td><strong>Advertising before submission</strong></td><td>Launch of the campaign on social media before the official confirmation of receipt of the notification by the Chief Sanitary Inspectorate</td><td>Fine up to approximately PLN 818,000</td></tr><tr><td><strong>Exceeding the 14-day deadline</strong></td><td>No application submitted to the scientific unit within 14 days of the request by the Chief Sanitary Inspectorate</td><td>Automatic presumption of product irregularity; termination of proceedings to the detriment of the entity</td></tr><tr><td><strong>Errors in the product description on the website</strong></td><td>Content suggesting medicinal properties or claiming that a diet without a supplement is insufficient</td><td>Fine of up to approximately PLN 818,000; risk of product recall</td></tr><tr><td><strong>Publicity of the proceedings</strong></td><td>Initiation of explanatory proceedings by GIS</td><td>Immediate publication of information in the public register &#8211; reputational damage before resolution</td></tr><tr><td><strong>Sale without notification</strong></td><td>Distribution to wholesalers or stores before effective notification of the Chief Sanitary Inspectorate</td><td>A fine of up to approximately PLN 818,000; possible ban on further trading</td></tr><tr><td><strong>No trusted profile/signature</strong></td><td>The employees responsible for reporting do not have the required qualifications</td><td>Notification submitted ineffectively &#8211; risk of sanctions as for failure to notify</td></tr></tbody></table></figure>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>What is worth doing before the regulations come into force?</strong></td></tr></tbody></table></figure>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>1. Register on the e-Sanepid platform</strong></td></tr><tr><td>Ensure that at least two people in your company have a qualified electronic signature or an active trusted profile. Register a company account on e-Sanepid before the law comes into effect and complete a test application. A lack of technical readiness on the date the regulations come into effect could prevent you from legally introducing new products to the market.</td></tr></tbody></table></figure>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>2. Audit current submissions and the new product calendar</strong></td></tr><tr><td>Check that all products in your offer have successfully submitted notifications to the Chief Sanitary Inspectorate. For products planned for launch in the coming months, submit notifications well in advance of the planned sale date or marketing campaign. Take into account the waiting time for official confirmation of receipt.</td></tr></tbody></table></figure>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>3. Implement a procedure for monitoring deadlines in explanatory proceedings</strong></td></tr><tr><td>Designate a person responsible for receiving correspondence from the e-Sanepid platform and immediately forwarding documents to legal or compliance services. The 14-day deadline for submitting a request for a scientific opinion is short—missing it automatically creates a presumption of irregularities. It&#8217;s worth identifying accredited scientific institutions now with which the company could quickly establish cooperation if proceedings are initiated.</td></tr></tbody></table></figure>



<figure class="wp-block-table"><table class="has-fixed-layout"><tbody><tr><td><strong>4. Verify all marketing materials – websites, social media, product descriptions</strong></td></tr><tr><td>Analyze the content on your website, online store, social media profiles and sales materials for:</td></tr><tr><td>suggestions for medicinal or therapeutic properties of supplements,</td></tr><tr><td>information suggesting that a normal diet does not provide adequate nutrients,</td></tr><tr><td>promoting products for which the GIS notification has not yet been successfully submitted.</td></tr><tr><td>Influencer marketing campaigns deserve special attention – messages created by third parties still place the responsibility on the company commissioning the campaign.</td></tr></tbody></table></figure>



<figure class="wp-block-table">
<table class="has-fixed-layout">
<tbody>
<tr>
<td><strong>5. Monitor the GIS register and respond to information about proceedings</strong></td>
</tr>
<tr>
<td>Once the expanded SEPIS register is launched, regularly check the status of your products. If you receive information about the initiation of an investigation, act immediately. Inaction at this stage can lead to automatic assumptions of irregularities and reputational damage that will be publicly visible throughout the proceedings.</td>
</tr>
</tbody>
</table>
</figure>
<p> </p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/pharmaceutical-healthcare-life-sciences-law/client-alert-dietary-supplements-market-in-polandamendments-to-food-safety-regulations-may-2026/">CLIENT ALERT Dietary supplements market in Poland Amendments to food safety regulations | May 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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		<title>NIS2 in Poland: Practical Implications of the New Cybersecurity Framework for Businesses</title>
		<link>https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/nis2-in-poland-practical-implications-of-the-new-cybersecurity-framework-for-businesses/</link>
					<comments>https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/nis2-in-poland-practical-implications-of-the-new-cybersecurity-framework-for-businesses/#respond</comments>
		
		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Tue, 07 Jul 2026 18:40:05 +0000</pubDate>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8816</guid>

					<description><![CDATA[<p>Publication date: July 07, 2026 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 [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/nis2-in-poland-practical-implications-of-the-new-cybersecurity-framework-for-businesses/">NIS2 in Poland: Practical Implications of the New Cybersecurity Framework for Businesses</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color"><strong>Publication date: July 07, 2026</strong></mark></p>



<p>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.</p>



<p id="ember4587">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.</p>



<span id="more-8816"></span>



<p id="ember4588"><strong>The first experiences of entrepreneurs after the amendment came into force – practical conclusions</strong></p>



<p id="ember4589">The few months that the amended Act on the National Cybersecurity System has been in effect demonstrate that the biggest challenge for businesses is no longer the analysis of the new regulations, but their practical implementation. For many organizations, the adaptation process began with a seemingly simple task: determining whether a given entity is even subject to the new regulations. In practice, this step proves to be one of the most problematic.</p>



<p id="ember4590">Under the previous legal framework, many businesses awaited a formal administrative decision confirming their status as an essential service operator. This approach is no longer appropriate. The status of a key or important entity stems directly from the Act, and obligations arise regardless of whether the business has already been entered on the register. This means that the responsibility for properly assessing their own situation rests primarily with the business itself.</p>



<p id="ember4591">Practice also shows that many companies focus solely on the issue of being entered into the register of key and important entities. However, entry itself is not the purpose of the regulation. The greatest challenges remain the actual implementation of an information security management system, conducting a risk analysis, developing incident response procedures, and adequately documenting the actions taken. In the future, supervisory authorities will primarily assess an organization&#8217;s actual level of compliance with the Act, not merely the formal fulfillment of registration obligations.</p>



<p id="ember4592">Another significant change is the significant increase in management responsibility. Management can no longer treat cybersecurity as a matter solely within the purview of IT departments. The Act requires active management involvement in the organization of the cybersecurity management system, oversight of its operation, and provision of adequate organizational and financial resources. In practice, this requires regular reporting on cybersecurity issues at the management level and documentation of decisions made.</p>



<p id="ember4593">Supply chain security is also becoming increasingly important. Businesses are required not only to secure their own IT systems but also to consider the risks arising from collaboration with IT service providers, cloud computing operators, software vendors, and outsourcing providers. In practice, this means reviewing supplier contracts, verifying the security measures in place, and implementing appropriate provisions for incident management and crisis cooperation.</p>



<p id="ember4594">It&#8217;s also noticeable that a growing number of businesses are choosing to conduct internal compliance audits before the statutory deadlines expire. This approach allows for early identification of organizational and technical gaps, reducing the risk of subsequent violations and costly remedial actions.</p>



<p id="ember4595">In practice, the best solution is to treat the implementation of the Act&#8217;s requirements not as a one-time project, but rather as a process encompassing regular risk analysis, procedure updates, employee training, and ongoing oversight of the organization&#8217;s security. This approach not only increases compliance but also significantly reduces the risk of cybersecurity incidents.</p>



<p id="ember4596">It&#8217;s worth emphasizing that the current transition period should be used to calmly prepare organizations for the full application of the new regulations. Postponing implementation until the final months before the statutory deadlines expire can be risky, especially for large organizations where implementing information security management systems requires the involvement of multiple departments and adequate time to prepare procedures and documentation.</p>



<h2 class="wp-block-heading" id="ember4597">Change in the circle of entities to which the Act applies.</h2>



<p id="ember4598">Under the previous wording of the Act, an administrative decision was required to recognize an entity as an essential service operator (Article 5 of the Act before the amendment). Currently, the group of key and important entities is determined automatically (ex lege). The criteria for qualifying an entity as essential are found in Article 5, Section 1, and as an important entity in Article 5, Section 2 of the Act. It is possible that an entity meets the criteria for both key and important entities; such an entity is considered a key entity under Article 5, Section 4. When attempting to qualify entities, the Act also refers to EU regulations, particularly Regulation 651/2014/EU, which defines SMEs. Therefore, the primary criteria taken into account will be the number of employees and annual turnover. It is also necessary to refer to Annexes 1 and 2 of the Act, which precisely define the categories of entrepreneurs in specific sectors and subsectors.</p>



<p id="ember4599">The added Article 5a in paragraph 1 provides that key and important entities are subject to the obligations arising from the Act if they reside in the territory of the Republic of Poland or conduct their business in the territory of the Republic of Poland.</p>



<p id="ember4600">Articles 7 et seq. regulate matters related to the list of key and important entities. Before the amendment, the list contained only operators of essential services; now it includes key and important entities. Unlike the previous legal status, in which entry was made at the request of the authority responsible for cybersecurity (former wording of Article 7, paragraph 3 of the Act), entry is now made at the request of a key or important entity within six months of the occurrence of the conditions (Article 7c, paragraph 1 of the Act). Ex officio entry will generally only apply to existing operators of essential services, trust service providers, telecommunications companies, and public entities. This means that for entities meeting the conditions on the date the amendment comes into force, the deadline for submitting an application is October 3, 2026. Pursuant to the Announcement of the Minister of Digitization of April 8, 2026, regarding the schedule for submitting applications for entry in the register of key and important entities and for key or important entities to commence using the ICT system , self-registration on the list is possible from May 7, 2026, to October 3, 2026. The platform operating in the S46 system is available at <a href="https://wykaz-ksc.gov.pl/">https://wykaz-ksc.gov.pl/</a> . By April 3, 2027, key and important entities are required to commence using the ICT system specified in Art. 46 sec. 1 of the Act. This deadline begins depending on whether the entities were parties to agreements regarding the use of the ICT system referred to in Art. 46 sec. 1 of the Act concluded before April 3, 2026. For the former, the possibility of using the system was opened on April 8, 2026, and for the latter, this possibility will be available from June 12, 2026 (point 2 of the Communication of the Minister of Digital Affairs).</p>



<p id="ember4601">If an entity that meets the criteria for being considered a key or important entity fails to submit an application for entry, the authority responsible for cybersecurity may enter the entity on the list ex officio (Article 7j, paragraph 1 of the Act). Failure to comply with certain obligations related to the list (failure to timely complete missing data on the list or failure to correct data despite a request or failure to submit an application for entry) may result in the imposition of a substantial fine (Article 73, paragraph 1, point 1 and Article 73, paragraph 1a, point 1 of the Act). The catalogue of data to be included on the list has also been changed (expanded) (Article 7, paragraph 2).</p>



<p id="ember4602"><strong>In practice: </strong>The expansion of the scope of entities and the shift from administrative decision-making to automatic regulation mean that many entities may be subject to the Act without formal confirmation of this status. In practice, independent qualification analysis and continuous monitoring of compliance with statutory criteria become crucial. An incorrect assessment (or failure to comply) may result in exposure to sanctions (severe fines).</p>



<h2 class="wp-block-heading" id="ember4603">New responsibilities for cybersecurity management.</h2>



<h3 class="wp-block-heading" id="ember4604">Duties</h3>



<p id="ember4605">Chapter 3, which governs the obligations of key and important entities, has been expanded, and Chapters 3a and 3b have been added, addressing domain name registration service providers and public entities. Article 8 of the Act governs obligations related to the implementation of an information security management system. Compared to the previous legal framework, numerous obligations have been added. The responsibility of the manager of a key or important entity for the performance of its cybersecurity obligations has been introduced (Article 8c of the Act), and the manager&#8217;s responsibilities have also been defined (Articles 8d–8f of the Act).</p>



<p id="ember4606">The regulations regarding incident reporting have also changed. A key or important entity classifies a given incident as serious (after meeting the requirements of Article 2, Section 7 of the Act), then issues an early warning, reports the incident, and finally submits a final report on the handling of the serious incident to the CSIRT (a three-step reporting model instead of the previous one-step model – Article 11 of the Act).</p>



<h2 class="wp-block-heading" id="ember4607">Deadlines</h2>



<p id="ember4608">Pursuant to Article 15 of the Act, key entities must conduct a security audit of the information system used in the service provision process at least once every three years. For key entities that were not previously classified as key service operators, the first audit should be conducted within 24 months of the date the conditions are met (Article 16, point 2, therefore, for these entities, the deadline for conducting the audit is April 3, 2028).</p>



<p id="ember4609">The Act amending the KSC Act establishes a 12-month transition period during which key and important entities have time to fulfill the obligations specified in Chapter 3 of the Act (except for the obligation to conduct the first audit, which entities have 24 months to conduct). Therefore, with respect to obligations such as implementing an information security management system, risk assessment, implementing technical and organizational measures, reporting and managing incidents, and verifying personnel&#8217;s criminal records, the deadline for compliance with these regulations expires on April 3, 2027.</p>



<p id="ember4610"><strong>In practice: </strong>The imposed obligations require the implementation of an information security management system. Furthermore, the single-tier incident reporting system has been changed, replaced by a more complex three-tier system. Essential entities will be required to conduct audits. Importantly, entities that were not previously considered essential service operators will be required to conduct an audit within two years of the amendment&#8217;s entry into force. However, most of the new obligations will have to be implemented by April 3, 2027. Failure to comply with these obligations will result in the manager of the relevant entity being held liable.</p>



<h2 class="wp-block-heading" id="ember4611">Change in the amount and grounds for imposing fines.</h2>



<p id="ember4612">Until April 2, 2026, the maximum amount of the fine imposed on entities (only for the most serious violations) was PLN 1 million (former wording of Article 73, paragraph 5 in fine). Currently, the maximum amount of the fine is, as a rule, EUR 10 million (Article 73, paragraph 3 of the Act), and for the most serious violations, up to PLN 100 million (Article 73, paragraph 5 in fine of the Act).</p>



<p id="ember4613">With the imposition of a large number of obligations on key and important entities, the list of violations for which a fine may be imposed has also been expanded (Article 73 of the Act).</p>



<p id="ember4614">The new provisions on fines come into force only two years after the entry into force of the Act (i.e. from April 3, 2028).</p>



<p id="ember4615"><strong>In practice: </strong>Increasing the amount of fines disciplines key entities and important entities to take their cybersecurity obligations very seriously. It is worth emphasizing, however, that the amended regulations on fines will not enter into force until April 3, 2028.</p>



<h2 class="wp-block-heading" id="ember4616">Changes in the supervision and control of key and important entities.</h2>



<p id="ember4617">Chapter 11 of the Act, which deals with the supervision and control of key and important entities, has been significantly expanded. Some provisions remain unchanged (the requirement to apply the provisions of the Entrepreneurs&#8217; Law or the Act on Audit in Government Administration, the powers of the person conducting the audit, most of the obligations of audited entities, and provisions regarding audit protocols and post-audit recommendations).</p>



<h2 class="wp-block-heading" id="ember4618">Important changes</h2>



<p id="ember4619">The most important changes in the scope of supervision include a significant expansion of Article 53, which describes the powers of the authority responsible for cybersecurity regarding supervision and oversight of key entities. It empowers the competent authority to issue various types of administrative decisions aimed at enforcing the provisions of the Act. This article also contains a number of procedural provisions defining the nature of the proceedings. Generally, the regulations contained in this article apply only to key entities, but as stated in Article 53, paragraph 17, certain provisions also apply to inspections of important entities. Article 53, paragraph 3 states that supervision of key entities is both post-empty and preventive, while for important entities, supervision is only post-empty.</p>



<p id="ember4620">A new obligation for both key and important entities is the information obligation specified in Article 53c, which requires a key or important entity to provide certain data at the request of the authority responsible for cybersecurity.</p>



<p id="ember4621">A new institution is the ad hoc review added in Article 59c, which may be carried out only if the conditions specified in the cited Article are met.</p>



<p id="ember4622"><strong>In practice: </strong>Strengthening the powers of supervisory authorities and introducing ad hoc inspections means increased risk of inspections and the need to maintain constant readiness to demonstrate compliance with regulations. Entities should also prepare for more frequent requests for information from authorized bodies.</p>



<h2 class="wp-block-heading" id="ember4623">Minor changes</h2>



<p id="ember4624">Chapter 10 has been amended and Chapters 10a – 10c have been added, but they do not contain any standards addressed to entities and are therefore not relevant from a practical point of view.</p>



<p id="ember4625">Several changes concern Chapter 12 concerning the Government Plenipotentiary for Cybersecurity and the Cybersecurity Board, but these changes do not have any significant impact on the entities.</p>



<p id="ember4626">Article 12a has been added, addressing specific measures to ensure cybersecurity at the national level. It primarily contains provisions on recommendations from the Government Plenipotentiary for Cybersecurity (Article 67a), the procedure for designating a supplier as a high-risk supplier (Articles 67b–67f), and a safeguarding order in the event of a critical incident (Articles 67g–67i).</p>



<p id="ember4627">Minor changes also apply to the Cybersecurity Strategy of the Republic of Poland (Articles 68–72). The changes primarily concern the content and method of developing the strategy, as well as the frequency of strategy reviews (2.5 years instead of the previous 2 years).</p>



<p id="ember4628">The amendment to the Act on the National Emergency Response Plan creates the basis for the adoption of the National Emergency Response Plan (Articles 72a – 72f of the Act).</p>



<h2 class="wp-block-heading" id="ember4629">Recommended actions.</h2>



<p id="ember4630">In light of the amendments to the Commercial Companies Code, entities subject to the new regulations should take steps to ensure their operations are in compliance with the law. It is recommended that:</p>



<p id="ember4631">1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Self-identification in order to determine whether a given entity qualifies as a key or important entity within the meaning of the Act.</p>



<p id="ember4632">2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Implementation or update of an information security management system.</p>



<p id="ember4633">3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Development of procedures for identifying and reporting incidents, taking into account the new procedure.</p>



<p id="ember4634">4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ensuring the involvement of management staff, e.g. the manager&#8217;s implementation of the obligations under Article 8d or 8e.</p>



<p id="ember4635">5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Preparing the organization for potential supervisory activities, e.g. inspections.</p>



<ul class="wp-block-list">
<li><em>Action:</em></li>
</ul>



<p id="ember4637">ex officio entries carried out by the Minister of Digital Affairs (current key service operators, trust service providers, telecommunications companies and public entities)</p>



<ul class="wp-block-list">
<li><em>Deadline:</em></li>
</ul>



<p id="ember4639">April 13 – May 6, 2026</p>



<ul class="wp-block-list">
<li><em>Action:</em></li>
</ul>



<p id="ember4641">self-registration in the list of key and important entities</p>



<ul class="wp-block-list">
<li><em>Deadline:</em></li>
</ul>



<p id="ember4643">May 7 – October 3, 2026</p>



<ul class="wp-block-list">
<li><em>Action:</em></li>
</ul>



<p id="ember4645">launching the possibility of using the S46 system for new entities</p>



<ul class="wp-block-list">
<li><em>Deadline:</em></li>
</ul>



<p id="ember4647">June 12, 2026</p>



<ul class="wp-block-list">
<li><em>Action:</em></li>
</ul>



<p id="ember4649">end of the deadline for starting to use the S46 system and implementing obligations (end of the adjustment period)</p>



<ul class="wp-block-list">
<li><em>Deadline:</em></li>
</ul>



<p id="ember4651">April 3, 2027</p>



<ul class="wp-block-list">
<li><em>Action:</em></li>
</ul>



<p id="ember4653">the first ISMS audit (for key entities that were not key service operators) and the beginning of the application of the provisions on penalties</p>



<ul class="wp-block-list">
<li><em>Deadline:</em></li>
</ul>



<p id="ember4655">April 3, 2028</p>
<p> </p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/nis2-in-poland-practical-implications-of-the-new-cybersecurity-framework-for-businesses/">NIS2 in Poland: Practical Implications of the New Cybersecurity Framework for Businesses</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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		<title>Is Your Online Store Ready for the New Era of Control? A Practical Guide to E-Commerce Responsibilities in 2026</title>
		<link>https://www.kg-legal.eu/info/it-new-technologies-media-and-communication-technology-law/is-your-online-store-ready-for-the-new-era-of-control-a-practical-guide-to-e-commerce-responsibilities-in-2026/</link>
					<comments>https://www.kg-legal.eu/info/it-new-technologies-media-and-communication-technology-law/is-your-online-store-ready-for-the-new-era-of-control-a-practical-guide-to-e-commerce-responsibilities-in-2026/#respond</comments>
		
		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Tue, 07 Jul 2026 18:33:36 +0000</pubDate>
				<category><![CDATA[IT, NEW TECHNOLOGIES, MEDIA AND COMMUNICATION TECHNOLOGY LAW]]></category>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8813</guid>

					<description><![CDATA[<p>Publication date: July 07, 2026 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 [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/it-new-technologies-media-and-communication-technology-law/is-your-online-store-ready-for-the-new-era-of-control-a-practical-guide-to-e-commerce-responsibilities-in-2026/">Is Your Online Store Ready for the New Era of Control? A Practical Guide to E-Commerce Responsibilities in 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><strong><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color">Publication date: July 07, 2026</mark></strong></p>



<p>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&#8217;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.</p>



<span id="more-8813"></span>



<h2 class="wp-block-heading" id="ember4228">Practical guidelines for online store owners</h2>



<h2 class="wp-block-heading" id="ember4229">I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Avoiding UOKiK fines and compliance with the Omnibus Directive</h2>



<p id="ember4230">a. <strong>Implement transactional verification</strong>: You should configure your feedback system so that each review you post is technically linked to the unique order number and email address of the customer who actually completed the purchase.</p>



<p id="ember4231">b. <strong>Updating the content of the regulations</strong>: In the &#8220;Rules for publishing opinions&#8221; section, the verification procedure should be described in detail, whether all opinions (including critical ones) are published and how the average product rating is calculated.</p>



<p id="ember4232">c. <strong>Transparent labeling</strong>: Each review should have a clear status indication (e.g., &#8220;Purchase confirmed&#8221;). If a benefit is provided in exchange for reviews (e.g., a discount code), this information must be clearly and prominently displayed within the review text.</p>



<p id="ember4233">d. <strong>Lowest price mechanism</strong>: In accordance with the requirements of price transparency, each discount must display the lowest price of the product that was valid in the 30 days prior to the introduction of the discount.</p>



<p id="ember4234"><strong>Legal basis</strong>: Act of 30 May 2014 on consumer rights ( Journal of Laws of 2024, item 1796, as amended); Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 amending Council Directive 93/13/EEC and Directives 98/6/EC, 2005/29/EC and 2011/83/EU of the European Parliament and of the Council as regards the better enforcement and modernisation of Union consumer protection rules (OJ EU L 328 of 2019, No. 328, p. 7, as amended); Act of 23 August 2007 on counteracting unfair market practices ( i.e. Journal of Laws of 2023, item 845).</p>



<h2 class="wp-block-heading" id="ember4235">II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ensuring compliance with the Digital Services Act (DSA)</h2>



<p id="ember4236">a. <strong>Implementing a &#8220;report content&#8221; mechanism</strong>: Every review or user-generated content must have an easily accessible button to report suspected illegality or manipulation of the content.</p>



<p id="ember4237">b. <strong>Procedure for justifying decisions</strong>: In the event of deletion of an opinion or blocking of a user account, the platform is obliged to send the author a detailed justification indicating a specific violation of the regulations or legal provisions.</p>



<p id="ember4238">c. <strong>Internal Complaints Process</strong>: Users must be able to appeal moderation decisions for a period of at least 6 months from the date the platform takes action.</p>



<p id="ember4239">d. <strong>Designation of a contact point</strong>: The entrepreneur must designate an electronic contact point for supervisory authorities and users, enabling efficient communication on matters relating to digital security.</p>



<p id="ember4240"><strong>Legal basis:</strong> Regulation<strong> </strong>(EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on the single market for digital services and amending Directive 2000/31/EC (Digital Services Act) (OJ EU L 277, 2022, No. 277, p. 1, as amended), in particular Articles 16, 17 and 20.</p>



<h2 class="wp-block-heading" id="ember4241">III.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reducing the risk of “algorithmic exclusion”</h2>



<p id="ember4242">a. <strong>Design Patterns (UX) Audit</strong>: Eliminate so-called dark patterns, such as asymmetric selector buttons, hard-to-close pop-ups, or mechanisms that make it difficult to unsubscribe. Supervisory algorithms treat such practices as signals of poor interface quality.</p>



<p id="ember4243">b. <strong>Data Certification for AI</strong>: Ensure structured review data is provided, allowing shopping assistants and crawlers to properly verify the “digital provenance” of the data.</p>



<p id="ember4244">c. <strong>Filtering synthetically generated content</strong>: It is worth implementing tools that monitor review language for bot-like patterns (unnatural correctness, lack of detail) to avoid indexing false enthusiasm that results in lower trust rankings.</p>



<p id="ember4245"><strong>Legal basis</strong>: REGULATION (EU) 2022/2065 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 October 2022 on the single market for digital services and amending Directive 2000/31/EC (Digital Services Act) (OJ EU L 277, 2022, p. 1, as amended) – Article 25 (prohibition of deceptive interfaces)</p>



<h2 class="wp-block-heading" id="ember4246">IV.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proper management of data and opinions (CaaS model)</h2>



<p id="ember4247">a. <strong>Digital</strong> <strong>Audit</strong> <strong>Trail</strong>: It is recommended to store logs containing transaction metadata related to opinions for a period enabling verification of data reliability (e.g. 12-24 months).</p>



<p id="ember4248">b. <strong>Active mediation systems</strong>: Instead of deleting negative feedback, use complaint management systems that document the process of resolving customer disputes. Resolving a problem is treated by ranking systems as evidence of high-quality service.</p>



<p id="ember4249"><strong>c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; “Know Your Business Customer” principle</strong>: When running a marketplace model, it is essential to verify the identity of sellers before allowing them to offer goods, collecting registration numbers and contact details.</p>



<p id="ember4250"><strong>Legal basis</strong>: REGULATION (EU) 2022/2065 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 October 2022 on the single market for digital services and amending Directive 2000/31/EC (Digital Services Act) (OJ EU L of 2022, No. 277, p. 1, as amended) – Article 30; Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ EU L of 2016, No. 119, p. 1, as amended).</p>
<p> </p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/it-new-technologies-media-and-communication-technology-law/is-your-online-store-ready-for-the-new-era-of-control-a-practical-guide-to-e-commerce-responsibilities-in-2026/">Is Your Online Store Ready for the New Era of Control? A Practical Guide to E-Commerce Responsibilities in 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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		<title>Multi-agent system in the service of the Polish Office of Competition and Consumer Protection &#8211; a new era of e-commerce control and the limits</title>
		<link>https://www.kg-legal.eu/info/cross-border-cases/multi-agent-system-in-the-service-of-the-polish-office-of-competition-and-consumer-protection-a-new-era-of-e-commerce-control-and-the-limits/</link>
					<comments>https://www.kg-legal.eu/info/cross-border-cases/multi-agent-system-in-the-service-of-the-polish-office-of-competition-and-consumer-protection-a-new-era-of-e-commerce-control-and-the-limits/#respond</comments>
		
		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Tue, 07 Jul 2026 18:20:43 +0000</pubDate>
				<category><![CDATA[CROSS BORDER CASES]]></category>
		<category><![CDATA[Administrative Law]]></category>
		<category><![CDATA[AI Act]]></category>
		<category><![CDATA[Artificial intelligence]]></category>
		<category><![CDATA[Business Law]]></category>
		<category><![CDATA[CEE]]></category>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8811</guid>

					<description><![CDATA[<p>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 [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/cross-border-cases/multi-agent-system-in-the-service-of-the-polish-office-of-competition-and-consumer-protection-a-new-era-of-e-commerce-control-and-the-limits/">Multi-agent system in the service of the Polish Office of Competition and Consumer Protection &#8211; a new era of e-commerce control and the limits</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color"><strong>Publication date: July 07, 2026</strong></mark></p>



<p>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 &#8220;digital controllers&#8221; 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.</p>



<span id="more-8811"></span>



<h2 class="wp-block-heading" id="ember3873">Dark Patterns: Legal and Ethical Aspects of Prohibiting Manipulation in Digital Interfaces</h2>



<p id="ember3874">A key obligation of internet platform providers in light of modern regulations is to design interfaces in a transparent and ethical manner. The prohibition of manipulation, formulated, among others, in the Digital Services Act (Article 25), directly affects the structure of so-called deceptive interfaces (dark patterns). Websites and applications cannot be designed in a way that limits the recipient&#8217;s cognitive autonomy, interferes with their ability to rationally assess the situation, or forces them to make a purchasing decision that they would not have made under other circumstances.</p>



<p id="ember3875">One of the most glaring examples of such violations is the asymmetry in the contract conclusion and termination process, <strong>particularly evident in subscription models</strong>. This mechanism relies on extreme simplification of the purchase path while simultaneously mounting procedural barriers when attempting to cancel the service. Visual techniques are used here, among other things: payment activation buttons are highlighted with bright colors and a central location, while contract termination options are deliberately hidden at the bottom of the page, written in small font or masked with colors that blend with the background. Furthermore, canceling a subscription on online platforms often requires multiple selections or confirmation of the desire to cancel, despite the consumer&#8217;s prior explicit choice. Artificial intelligence algorithms, analyzing the page structure and visual hierarchy of elements, can pinpoint these disparities with mathematical precision, creating a list of violations that serves as hard evidence.</p>



<p id="ember3876">In the context of the Omnibus Directive, the obligation to disclose the lowest price 30 days before the discount has become a market standard, but its implementation is open to abuse. The practice of &#8220;empty promotions&#8221; involves artificially inflating the base price just before a planned discount or providing a false reference amount. In this area, AI agents demonstrate particular effectiveness, acting as real-time monitoring systems; they can archive the price history of each product, creating an independent database. Comparing this information with the entrepreneur&#8217;s declaration visible on the website allows for immediate detection of manipulation of the promotional algorithm.</p>



<p id="ember3877">An equally important area of control is the phenomenon of drip pricing , or hiding the real costs of a transaction until the final stage of the shopping cart. Businesses often employ a &#8220;decoy&#8221; strategy, presenting an attractive unit price, which, at the time of order finalization, is increased by mandatory, previously undisclosed costs, such as service fees, packaging costs, or payment processing fees. Pursuant to Article 12 of the Consumer Rights Act, businesses are obligated to clearly and understandably inform consumers about, among other things, the total price for the proposed service. Automated control systems are capable of conducting a full simulation of the purchasing process, from product selection to the payment gateway. Any discrepancy between the price presented in the product list and the amount required to complete the contract is reported by AI as an attempt to circumvent disclosure obligations and a direct violation of the collective interests of consumers.</p>



<p id="ember3878">According to Article 5 of the Act on Combating Unfair Market Practices, the key criterion for assessing a trader&#8217;s behavior is the impact of their actions on the recipient&#8217;s decision-making process. A <strong>market practice is considered misleading</strong> if &#8220;this action in any way causes or is likely to cause the average consumer to make a transactional decision that they would not otherwise have made&#8221;. The legislator specifies that both &#8220;spreading false information&#8221; and &#8220;spreading true information in a manner that is likely to be misleading&#8221; can constitute an infringement. In the digital environment, these manipulations most often focus on the &#8220;existence of a product, its type, or availability.&#8221; A common method of exerting unjustified pressure on consumers is the use of social proof mechanisms and an artificial sense of scarcity. This manifests itself in messages such as: &#8220;this product is now being viewed by x people,&#8221; &#8220;x items have already been purchased today,&#8221; or displaying timers indicating that &#8220;only 30 minutes left until the end of the promotion.&#8221; Particularly problematic from the perspective of trade ethics is the use of so-called false advertising. Timers – clocks counting down to the finale of a supposedly unique price opportunity. In reality, these are fake mechanisms, as after the specified deadline, the offer remains active and the product price remains unchanged or becomes even more favorable. This type of activity, a classic example of dark patterns, is designed to induce fear of missing out (FOMO) in customers and induce them to rush into a transaction. Using AI agents allows regulators to serially monitor such counters and prove their cyclical recurrence, providing direct evidence of deceptive practices.</p>



<h2 class="wp-block-heading" id="ember3879">The algorithm as a controller</h2>



<p id="ember3880">With millions of transactions taking place across the country in just a few minutes or hours, standard order verification procedures prove insufficient to effectively fulfill the statutory responsibilities of supervisory authorities. Technological advancements in the form of AI algorithms come to the rescue. These algorithms can automatically monitor numerous commercial transactions simultaneously, generating preliminary opinions that are ultimately subject to human review. Such systems not only save significant processing time but, above all, enable oversight of a much broader range of businesses and their online platforms. The AI multi-agents used in this process are virtual &#8220;consumer robots&#8221; capable of mass-auditing e-commerce websites, simulating the natural behavior of online users to detect irregularities that a human controller would be unable to detect on such a large scale.</p>



<p id="ember3881">To conduct reliable and effective inspections, Polish law already offers supervisory authorities a toolkit in the form of the &#8220;mystery shopper&#8221; institution. Traditionally, this involves a person unrelated to the inspected company or the inspecting authority making a purchase and then completing a survey regarding specific activities they observe during standard shopping. The implementation of AI technology by the Office of Competition and Consumer Protection (UOKiK) aims to entrust AI multi-agents with the role of such digital &#8220;mystery shoppers.&#8221; Their task is to interact with the website interface, add a product to the cart, and complete the entire purchasing process without disclosing that this activity is being performed by an algorithm or that it is part of an official inspection procedure. This approach allows for direct verification of whether the entrepreneur is not using prohibited manipulative practices, known as dark patterns. However, it should be emphasized that <strong>the activity of AI multi-agents is strictly regulated by legal procedures and cannot be arbitrary</strong>. The algorithm operates under the strict supervision of the President of the Office of Competition and Consumer Protection, who, pursuant to Article 105ia of the Act on Competition and Consumer Protection, must always obtain prior consent from the Court of Competition and Consumer Protection. This mechanism serves as a key safeguard against abuse of power. Furthermore, after completing the inspection, the office is obligated to immediately provide the entrepreneur with an official ID and authorization for the inspection. In the age of digital administration, this obligation can be fulfilled electronically immediately after the AI multi-agents withdraw from the sales platform.</p>



<p id="ember3882">The key legal framework for the operation of algorithms commissioned by the regulator is provided by the EU AI Act. According to its provisions, AI systems used by public authorities for control and supervisory purposes should be considered high-risk AI systems. This entails a strict requirement to design them with appropriate transparency, which allows both the controlling and the controlled entities to properly interpret the system&#8217;s results and use them fairly. In practice, this means that algorithms must be built in an &#8220;explainable&#8221; model. A business subject to allegations based on an algorithmic audit has the statutory right to request full insight into the operation of AI tools. This transparency is essential for the controlled entity to understand the basis and criteria on which the authority deemed its online platform unfair or infringing on the collective interests of consumers (Article 24). This balance between the effectiveness of digital supervision and the right to defense is the foundation of a modern rule of law in the age of algorithms.</p>



<h2 class="wp-block-heading" id="ember3883">The opinion of AI multi-agents as evidence in the case</h2>



<p id="ember3884">After completing the inspection activities on the entrepreneur&#8217;s online platform, the AI algorithm&#8217;s role evolves towards an analytical function, consisting of preparing an opinion indicating detected violations. In the context of potential proceedings against an entity employing unfair market practices, the admissibility of using such an analysis as valid evidence becomes a key issue. Pursuant to Article 7 of the Code of Administrative Procedure (hereinafter referred to as the Code of Administrative Procedure), which establishes the principle of objective truth, a public administration body is obligated to take all steps necessary to thoroughly clarify the factual circumstances. This obligation is consistent with Article 75 § 1 of the Code of Administrative Procedure, which introduces an open catalog of evidence, allowing as evidence anything that may contribute to the clarification of the case, provided it is not contrary to the law.</p>



<p id="ember3885">Under these regulations, the results of AI multi-agent work &#8211; taking the form of reports, opinions, or analyses generated after conducting an audit with court approval &#8211; fully fall within the statutory definition of evidence. However, it should be clearly stated that an AI opinion cannot be equated with an expert opinion within the meaning of Article 84 of the Code of Administrative Procedure. This stems from the fact that an algorithm does not possess the status of a natural person equipped with specialized knowledge, which is a statutory requirement for appointing an expert. Instead, documentation generated by an AI agent should be classified as a private document or so-called &#8220;unnamed evidence.&#8221;</p>



<p id="ember3886">Practical justification for this position can be found in the case law concerning digital evidence. The judgment of the Court of Appeal in Szczecin of September 19, 2016, I ACa 364/15, LEX no. 2147337 aptly describes this issue, pointing out that evidence in a case may include official and private documents, but also means other than those listed in Articles 305-308 of the Code of Civil Procedure. Electronic evidence, currently increasingly used in civil proceedings, is not explicitly listed in the catalog of means of evidence. However, the Code of Civil Procedure does not contain a closed list of evidence sources; anything relevant to the case may constitute evidence. Although the above ruling was issued in the context of civil procedure, due to the identical approach to the openness of the evidence system, it remains fully applicable to administrative proceedings conducted by the President of the Office of Competition and Consumer Protection.</p>



<p id="ember3887">The key element of algorithmic evidence remains the human factor, which serves as a primary safeguard over the autonomous operation of technology. It&#8217;s important to note that AI multi-agents, despite their high sophistication, operate based on statistical probability models, which carries the risk of misinterpreting dynamic website elements. For example, the system may incorrectly classify a standard technical error as intentional dark web activity. patterns or misinterpret the interface&#8217;s intentions in a specific cultural or linguistic context. Therefore, opinions generated by AI agents cannot constitute a standalone and final basis for a decision, but should be subjected to thorough, critical review by an official. Only such a comparison of the &#8220;raw&#8221; algorithmic result with human knowledge and experience allows for avoiding errors that could lead to unjustified penalties. This approach is directly supported by Article 80 of the Code of Administrative Procedure, according to which a public administration body assesses whether a given circumstance has been proven based on the entirety of the evidence. In this process, the &#8220;AI opinion&#8221; is only one of many components that must be weighed against other evidence and evaluated through the prism of principles of logic and life experience, ultimately guaranteeing the implementation of the principle of objective truth and protecting the entrepreneur from the automaticity of decisions made by the algorithm.</p>



<h2 class="wp-block-heading" id="ember3888">Summary</h2>



<p id="ember3889">Multi-agent system implemented by the Office of Competition and Consumer Protection for automatic control of the e-commerce sector poses a significant challenge for entrepreneurs, forcing strict compliance with regulations regarding dark patterns, price transparency (Omnibus Directive, Art. 6a) and information obligations (Consumer Rights Act, Art. 12). These tools are used to mass detect manipulative practices such as drip pricing, fake timers or making it difficult to unsubscribe. Although AI agents perform a function similar to &#8220;mystery shoppers,&#8221; their activity must meet the rigors of Article 105ia of the Act on Competition and Consumer Protection, including the requirement to obtain court consent for a controlled purchase. What is crucial from a procedural perspective is that the findings made by the algorithm do not have the status of an expert opinion within the meaning of Article 84 of the Code of Administrative Procedure (lack of the status of a natural person with specialist knowledge), but constitute only a private document or &#8220;other evidence&#8221; subject to the authority&#8217;s free assessment (Article 80 of the Code of Administrative Procedure).</p>



<p id="ember3890">Consequently, the official is required to subject AI reports to thorough human review to eliminate the risk of misclassification resulting from so-called &#8220;AI hallucinations&#8221; or technical errors in the interpretation of the website&#8217;s code. The entrepreneur has full rights of defense based on the principle of active participation of the party (Article 10 of the Code of Administrative Procedure) and the principle of objective truth (Article 7 of the Code of Administrative Procedure), which means the right to question the bot&#8217;s logic and to access the instructions and parameters of the AI system, in accordance with the &#8220;explainability&#8221; requirement enshrined in the AI Act (Article 13). Any decision based solely on the automated generation of conclusions, without providing the party with an opportunity to comment on the evidence (Article 81 of the Code of Administrative Procedure), constitutes a gross violation of administrative procedure and may constitute an effective basis for challenging the authority&#8217;s decision.</p>



<h2 class="wp-block-heading" id="ember3891">Sources:</h2>



<p id="ember3892">Regulation 2022/2065 on the single market for digital services and amending Directive 2000/31/EC (Digital Services Act) (OJ EU L 277, 2022, No. 277, p. 1, as amended).</p>



<p id="ember3893">Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 amending Council Directive 93/13/EEC and Directives 98/6/EC, 2005/29/EC and 2011/83/EU of the European Parliament and of the Council as regards the better enforcement and modernisation of Union consumer protection rules (OJ L 328, 2019, p. 7, as amended).</p>



<p id="ember3894">Act of 30 May 2014 on consumer rights (consolidated text: Journal of Laws of 2024, item 1796, as amended).</p>



<p id="ember3895">Act of 23 August 2007 on counteracting unfair market practices (consolidated text: Journal of Laws of 2023, item 845).</p>



<p id="ember3896">Act of 16 February 2007 on competition and consumer protection (consolidated text: Journal of Laws of 2025, item 1714).</p>



<p id="ember3897">Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828 (Artificial Intelligence Act) Text with EEA relevance (OJ L 1689, 2024).</p>



<p id="ember3898">Act of 14 June 1960, the Code of Administrative Procedure (consolidated text: Journal of Laws of 2025, item 1691).</p>



<p id="ember3899">Judgment of the Court of Appeal in Szczecin of 19 September 2016, I ACa 364/15, LEX no. 2147337.</p>
<p> </p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/cross-border-cases/multi-agent-system-in-the-service-of-the-polish-office-of-competition-and-consumer-protection-a-new-era-of-e-commerce-control-and-the-limits/">Multi-agent system in the service of the Polish Office of Competition and Consumer Protection &#8211; a new era of e-commerce control and the limits</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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		<title>Witness in Polish tax proceedings – obligation, right or risk?</title>
		<link>https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/witness-in-polish-tax-proceedings-obligation-right-or-risk/</link>
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		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Tue, 07 Jul 2026 18:04:16 +0000</pubDate>
				<category><![CDATA[INVESTMENT LAW AND PROCESSES IN POLAND]]></category>
		<category><![CDATA[Administrative Law]]></category>
		<category><![CDATA[Business Law]]></category>
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		<category><![CDATA[Cross Border Tax]]></category>
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		<guid isPermaLink="false">https://www.kg-legal.eu/?p=8805</guid>

					<description><![CDATA[<p>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 [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/witness-in-polish-tax-proceedings-obligation-right-or-risk/">Witness in Polish tax proceedings – obligation, right or risk?</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color"><strong>Publication date: July 07, 2026</strong></mark></p>



<p>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.</p>



<p id="ember53">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).</p>



<p id="ember54">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.</p>



<span id="more-8805"></span>



<p id="ember55">Only a natural person can be a witness, regardless of age or legal capacity. The ability to perceive reality and articulate one&#8217;s observations is crucial. Therefore, it is impossible for another entity, such as an organizational unit without legal personality or a legal person, to attempt to act as a witness.</p>



<p id="ember56">Under applicable law, witness testimony is one of the admissible forms of evidence in tax proceedings. If this evidence is used, a concise transcript of the witness&#8217;s testimony is mandatory. However, there is one step that cannot be taken spontaneously during the proceedings. If a decision is made to hear evidence from a witness, the party must be notified of the location and time of the hearing at least seven days in advance. Parties may participate in the hearing and ask questions during it.</p>



<h2 class="wp-block-heading" id="ember57">Witness rights and obligations (including the right to refuse to testify or answer questions)</h2>



<p id="ember58">However, the provisions of the Tax Ordinance specify groups of individuals who cannot be questioned as witnesses. This primarily applies to individuals who, due to health conditions or other circumstances, are unable to properly perceive reality or communicate their observations. This exclusion also applies to individuals obligated to maintain the confidentiality of classified information, unless they have been released from this obligation in a legally prescribed manner. The final category includes clergy of legally recognized denominations, but only with respect to information covered by the seal of confession.</p>



<p id="ember59">This category primarily includes individuals who, due to illness or disability, are unable to properly perceive their surroundings or communicate their observations to others. However, this does not mean that every person suffering from a mental disorder is automatically excluded from testifying. Their condition at the time of questioning is crucial – if they are capable of consciously perceiving and reporting facts, they may be questioned. In situations raising doubts, the tax authority may consult an expert, such as a psychologist or doctor. It is also worth remembering that communicating observations does not have to be exclusively verbal. Other forms of communication are also permissible, including non-verbal signals and behaviors.</p>



<p id="ember60">Another group includes individuals obligated to maintain the confidentiality of classified information under circumstances covered by confidentiality, unless they have been released from this obligation in accordance with applicable regulations. This applies to classified information classified as top secret, secret, confidential, and restricted. As the regulation itself indicates, it is possible to release such a person from the obligation of confidentiality, however, this is an exceptional situation, not specifically addressed by the Tax Ordinance. With this in mind, legal scholars refer to the provisions of Articles 179 and 180 of the Code of Criminal Procedure.</p>



<p id="ember61">The final group excluded from witnessing are clergy of legally recognized denominations &#8211; regarding facts covered by the seal of confession. The key issue is the religion and church to which the clergy belongs, as this exclusion applies only to denominations recognized by the Polish legal system.</p>



<p id="ember62">Apart from the exceptions mentioned above, the obligation to fulfill public obligations imposed on individuals by the state is the rule. Witnessing is generally considered one of these obligations, so serving as a witness is generally unavoidable. Failure to comply with the authorities&#8217; orders may result in disciplinary action.</p>



<p id="ember63">Public administration bodies, including tax authorities, are obligated to act on the basis and within the limits of the law. Therefore, if for any reason it proves impossible to obtain evidence in the form of witness testimony, this cannot have negative consequences for the taxpayer.</p>



<p id="ember64">The obligation to testify, however, is not absolute. The legislature has granted the right to refuse to testify to immediate family members of a party to the proceedings. This right is available to spouses, ascendants (e.g., parents and grandparents), descendants (children and grandchildren), siblings, first-degree relatives, as well as persons in a relationship of adoption, guardianship, or wardship. Importantly, the right to refuse to testify does not expire upon the termination of the marriage, adoption, guardianship, or wardship. Exercising this right must also not result in any negative consequences for the parties to the proceedings.</p>



<p id="ember65">Other witnesses generally cannot refuse to testify, but in certain situations they have the right to refuse to answer a specific question. This applies to cases where answering could expose the witness or their immediate family to criminal or fiscal liability. This protection extends to the same group of individuals who are entitled to refuse to testify: spouses, ascendants, descendants, siblings, first-degree relatives, and persons related by adoption, guardianship, or wardship.</p>



<p id="ember66">Refusing to answer a question does not constitute an admission of guilt, nor can it constitute grounds for imposing penalties on the parties. At the same time, neither legal provisions nor legal doctrine provide any guidance on the possibility of using this mechanism upon termination of a marriage, guardianship, care, or adoption. In practice, this may depend on the individual authority or court, should the decision be appealed.</p>



<p id="ember67">Special protection is also provided to individuals bound by professional secrecy. They may refuse to answer a question if doing so would reveal legally protected information. This applies primarily to tax advisors, individuals employed by tax advisors or entities providing tax advisory services, as well as attorneys and legal counselors. The purpose of this measure is to protect the confidentiality of information entrusted to members of professions of public trust.</p>



<p id="ember68">Before the hearing begins, the tax authority is obligated to inform the witness of their rights. This obligation is a manifestation of the principle of building public trust in the tax authorities and is intended to ensure that the witness is aware of their rights. At the same time, the authority should advise the witness of the legal liability for making false statements and the consequences that may result from providing false information.</p>



<h2 class="wp-block-heading" id="ember69">Rules for taking evidence from witness statements.</h2>



<p id="ember70">The Act lacks any rules governing witness questioning. The regulations and legal doctrine suggest that the form may be either oral or written, but doubts arise regarding the latter. There is also no information on the procedure for conducting questioning. This leaves the authorities with considerable discretion. In addition to the authorities, the parties may also ask questions of witnesses. The regulations do not specify the extent to which a party may ask questions and provide explanations, hence the legal doctrine&#8217;s position that this is permissible at any stage of the questioning.</p>



<p id="ember71">The Tax Ordinance does not specifically regulate the manner of conducting witness interviews. In practice, this means that tax authorities and courts often resort to solutions developed in other procedures. For example, as in civil proceedings, it is permissible to interview witnesses whose accounts contradict each other. Furthermore, case law has also accepted the possibility of confronting witnesses to clarify discrepancies in their testimony. However, if a witness resides outside of Poland, their interview may be conducted through a consul.</p>



<p id="ember72">However, it&#8217;s important to remember that witness testimony is supplementary in tax proceedings. Tax authorities primarily use this evidence when the collected documentation &#8211; particularly tax records, accounting records, or other documents &#8211; does not allow for a clear determination of the facts and resolution of the case.</p>



<p id="ember73">Fiscal secrecy</p>



<p id="ember74">Fiscal secrecy is the exclusion of individual taxpayer, payer, and collector data contained in documentation submitted to the tax authority. It also covers the confidentiality of such data contained in documents held by the authority or information obtained by the authority about this data. The statutory prohibition on disclosing this type of information is intended to provide additional protection for fiscal secrecy, which is one of several secrets protected by law. The purpose of such measures is to protect individual privacy and safeguard the state&#8217;s interest. Only in special cases, for reasons of public interest, is it permissible to disclose this data to tax audits and tax authorities. Such measures are intended to protect the private interests of the person or organizational unit being audited. Expanding interpretations of provisions allowing for exceptions to the rule are also prohibited.</p>



<p id="ember75">The scope of fiscal secrecy is very broad. It covers not only data contained in tax returns and other documents submitted by taxpayers, payers, and collectors, but also all information obtained by tax authorities in the course of performing their statutory duties.</p>



<p id="ember76">Protection covers, among other things, information collected during inspections, tax proceedings, tax and customs audits, as well as proceedings concerning fiscal crimes and misdemeanors. Fiscal secrecy also covers data contained in tax authority documentation and information obtained from banks, other institutions, and entities cooperating with the tax administration.</p>



<p id="ember77">The scope of protection also extends to data obtained through international exchange of tax information, double taxation procedures, risk analyses conducted by the National Revenue Administration, taxpayer cooperation programs, and investment agreements. This means that fiscal secrecy covers not only information provided directly by taxpayers, but also data collected by authorities from other sources and documentation created during ongoing proceedings.</p>



<p id="ember78">In summary, fiscal secrecy covers not only information collected by tax authorities but also data regarding the sources of this information and how it is stored. The scope of this protection is very broad and is intended to ensure the security and confidentiality of taxpayers&#8217; information provided to the tax administration.</p>



<p id="ember79">This does not mean, however, that all data is strictly confidential. The legislator has provided exceptions that allow for the disclosure of certain information to a business&#8217;s contractors. This applies in particular to information about whether the taxpayer has submitted the required tax returns and documents, whether they have correctly reported the events subject to disclosure, and whether they have any tax arrears. In practice, this means that a contractor can obtain basic information that allows them to assess the business&#8217;s tax reliability and credibility.</p>



<p id="ember80">Subjective scope</p>



<p id="ember81">In addition to defining what information is covered by fiscal confidentiality, the legislator also specified the group of individuals obligated to maintain it. This obligation primarily rests with employees and officers of the National Revenue Administration, employees of the National Revenue Information Service, and other individuals involved in performing the duties of tax authorities.</p>



<p id="ember82">Representatives of local government and government administration, members of local government appeal boards, persons undergoing internships and apprenticeships in tax authorities, as well as persons participating in specific tax proceedings or procedures for exchanging information with other countries are also obliged to maintain fiscal secrecy.</p>



<p id="ember83">The list of entities covered by this obligation is broad and includes all individuals who, in connection with the performance of their duties or participation in proceedings, gain access to information protected by fiscal secrecy. The purpose of this solution is to ensure the security of taxpayer data and reduce the risk of unauthorized disclosure.</p>



<p id="ember84">Individuals who have access to information covered by fiscal secrecy are required to sign a written confidentiality agreement. Importantly, this obligation does not expire upon termination of employment, internship, apprenticeship, or performance of a specific function. This means that information protected by fiscal secrecy cannot be disclosed even after the termination of these relationships.</p>



<p id="ember85">The obligation of confidentiality also applies to any person to whom such information has been lawfully disclosed. Disclosure is only permissible when permitted by law. Data subjects are an exception – they are not bound by the obligation to maintain the confidentiality of information relating to them.</p>



<p id="ember86">The attitude of the tax authorities towards the witness&#8217;s representative</p>



<p id="ember87">In practice, tax authorities do not allow the appointment of a proxy for a witness. They justify this by citing the lack of a clear legal basis in the Tax Ordinance. This position was also confirmed by the Commissioner for Human Rights.</p>



<p id="ember88">This approach is supported by both case law and prevailing doctrine. It has been pointed out that the participation of a witness&#8217;s attorney could be contrary to the principle that tax proceedings are open only to the parties thereto.</p>



<p id="ember89">Although there are some opinions in the literature supporting a witness&#8217;s right to be assisted by an attorney, this view remains decidedly minority. Consequently, it is difficult to expect the tax authority to grant such a request, and the chances of an administrative court changing this position also seem slim.</p>
<p> </p>


<p>Artykuł <a href="https://www.kg-legal.eu/info/investment-law-and-processes-in-poland/witness-in-polish-tax-proceedings-obligation-right-or-risk/">Witness in Polish tax proceedings – obligation, right or risk?</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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		<title>Representatives of our law firm KG LEGAL KIEŁTYKA GŁADKOWSKI will take part in the Warsaw Defence Fair 2026</title>
		<link>https://www.kg-legal.eu/info/kg-legal-news/representatives-of-our-law-firm-kg-legal-kieltyka-gladkowski-will-take-part-in-the-warsaw-defence-fair-2026/</link>
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		<dc:creator><![CDATA[jakub]]></dc:creator>
		<pubDate>Tue, 07 Jul 2026 17:54:28 +0000</pubDate>
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					<description><![CDATA[<p>Publication date: July 07, 2026 – the first edition of a new nationwide event dedicated to the defence, security and resilience of the state On June 19-20, 2026, representatives of our law firm will participate in the Warsaw Defense Trade Fair (WTO 2026), which will be held at the EXPO XXI Exhibition Center in Warsaw. [&#8230;]</p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/kg-legal-news/representatives-of-our-law-firm-kg-legal-kieltyka-gladkowski-will-take-part-in-the-warsaw-defence-fair-2026/">Representatives of our law firm KG LEGAL KIEŁTYKA GŁADKOWSKI will take part in the Warsaw Defence Fair 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<div class="wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex">
<p><strong><mark style="background-color:rgba(0, 0, 0, 0)" class="has-inline-color has-vivid-cyan-blue-color">Publication date: July 07, 2026</mark></strong></p>


</div>



<h3 class="wp-block-heading">– the first edition of a new nationwide event dedicated to the defence, security and resilience of the state</h3>



<p id="ember53">On June 19-20, 2026, representatives of our law firm will participate in the Warsaw Defense Trade Fair (WTO 2026), which will be held at the EXPO XXI Exhibition Center in Warsaw. This is the first edition of a completely new trade fair and conference event, created in response to the growing importance of the defense sector, national security, and technologies supporting Poland&#8217;s institutional, economic, and social resilience. The fair is held under the honorary patronage of the Ministry of Interior and Administration and the Minister of National Defense. The event is informally referred to as a &#8220;mini-MSPO in Warsaw&#8221; – a capital city-based, intimate alternative to the September International Defense Industry Fair in Kielce, open not only to professionals but also – on the second day – to the general public.</p>



<span id="more-8803"></span>



<p id="ember54">The goal of the Warsaw Defense Fair is to integrate key groups responsible for national security and to create a space for dialogue, collaboration, and exchange of experiences between public administration, the military, uniformed services, the defense industry, the technology sector, the investor community, and military universities. The event combines exhibition, conference, and networking elements , creating a platform for showcasing modern technologies, exchanging expert knowledge, and building business relationships in one of the fastest-growing sectors of the Polish economy.</p>



<p id="ember55">The trade fair program is divided into two complementary days, representing one of the most distinctive solutions adopted by the organizers. Friday, June 19, 2026, will be an industry day (B2B/B2G), intended exclusively for companies, institutions, and business partners. Industry registration is required. This day will be a platform for meetings and discussions between individuals and entities interested in establishing cooperation in the defense and security sector, including representatives of public administration and local governments, soldiers and uniformed services, representatives of companies in the defense and technology sectors, investors, industry advisors, and representatives of military universities. The program focuses on key challenges facing the defense and national security sectors, including conferences, panel discussions, and business and institutional meetings concerning the development of the Polish defense industry, modernization of the Armed Forces, public procurement in the defense sector, and cross-sectoral cooperation.</p>



<p id="ember56">Saturday, June 20, 2026, will be an open day (B2B/B2G/B2C), also open to the public interested in security, defense, and shooting. The second day significantly complements the industry portion and expands the event to include the general public, as well as educational and outreach communities. It will feature demonstrations of equipment and technologies in near-operational settings, demonstration zones by exhibitors and manufacturers, presentations of solutions in cybersecurity, drones, communications, and critical infrastructure protection, as well as numerous lectures for enthusiasts. Topics covered include firearms licenses – myths and legal realities, training and shooting sports, hearing and eye protection, safety and ergonomics at the shooting range, and civic preparedness for crisis situations.</p>



<h2 class="wp-block-heading" id="ember57">Exhibitors and thematic scope</h2>



<p id="ember58">Over 100 exhibitors will be present at the fair, representing a full cross-section of entities active in the Polish defense and security sector. Exhibitors include military units such as the 1st Warsaw Armored Brigade and the 18th Capital Territorial Defense Brigade, international technology companies, including 3M Poland, which presents personal protection solutions for the defense sector, and Artec 3D with 3D scanners used in military applications. The shooting and equipment segment will be strongly represented, with companies such as House of Guns , Hubertus Pro Hunting , Kaliber, 4HUNTING, Kolba, 4SHOOTER, Son of Gun , Jammas , and Wolfer. Group and Works11. The event is also partnered by the Legia Warsaw Central Military Sports Club – Shooting Section.</p>



<p id="ember59">The exhibition covers cutting-edge weapons, equipment, facilities and technologies used in the defense and security sector: unmanned systems and drones, cybersecurity solutions, tactical communications and communication technologies, critical infrastructure protection, personal protective equipment, 3D scanning and simulation technologies, individual soldier equipment, as well as solutions in the area of civil defense and population protection.</p>



<h2 class="wp-block-heading" id="ember60">Three conference stages and a substantive agenda</h2>



<p id="ember61">The WTO 2026 program will unfold simultaneously across three conference stages. The industry day will be dedicated to the most important strategic challenges facing the defense sector – the technical modernization of the Polish Armed Forces, the development of the domestic arms industry, cooperation with foreign partners, public procurement in the defense sector, new dual-use technologies , and the role of the private sector in building national resilience. The second day, open to the public, will feature lectures and discussions covering a much broader range of topics – from legal issues concerning access to weapons and individual security, through shooting sports and defense training, to preparing society for crisis situations and disseminating knowledge about modern defense technologies.</p>



<p id="ember62">The significance of the event from a legal perspective</p>



<p id="ember63">The establishment of the Warsaw Defense Fair is part of the broader context of the dynamic development of the Polish defense sector, which in recent years has become one of the most important areas of public and private investment, generating significant demand for legal services. From the firm&#8217;s perspective, issues related to public procurement in the defense sector, regulations regarding trade in arms and dual-use technologies, export controls, protection of classified information, cybersecurity in the context of the NIS2 directive, intellectual property rights in defense technology projects, and financing of projects from European funds (including the European Defense Fund and ASAP), as well as the development of regulations regarding artificial intelligence in military applications in light of the European AI Act . The participation of representatives of the KG LEGAL KIEŁTYKA GŁADKOWSKI law firm in this event is a natural element of tracking the development of one of the fastest-growing sectors of the Polish economy and building competences in the area of law related to new defense technologies.</p>



<p id="ember64">The Warsaw Defense Fair 2026 demonstrates that security and defense are no longer the exclusive domain of the military and state administration. They have become an area of broad cross-sectoral cooperation, with technology companies, investors, academia, non-governmental organizations, and informed citizens playing key roles. The development of this sector today requires not only advanced technological competencies but also an appropriate legal, regulatory, and institutional environment.</p>



<p id="ember65">Link to the event: <a href="https://wto26.exposupport.pl/program">https://wto26.exposupport.pl/program</a></p>



<p id="ember66">#WarsawDefenceExpo #WTO2026 #WarszawskieTargiObronne #DefenceIndustry #DefenseIndustry #DefenceExpo #DefenseExpo #PolishDefenceIndustry #PolishArmedForces #NationalSecurity #StateResilience #CivilDefence #HomelandSecurity #DefenceTechnology #DefenseTech #MilitaryTechnology #MilitaryInnovation #DualUseTechnology #DefenceProcurement #PublicProcurement #ArmsTrade #ExportControl #ClassifiedInformation #CyberSecurity #NIS2 #CriticalInfrastructure #InfrastructureProtection #UnmannedSystems #Drones #UAV #TacticalCommunications #PersonalProtectiveEquipment #3DScanning #AIinDefence #AIAct #ArtificialIntelligence #EuropeanDefenceFund #EDF #ASAP #IntellectualProperty #DefenceIP #TerritorialDefence #WOT #ArmedForces #MilitaryModernization #SportShooting #FirearmsLaw #WeaponsPermits #ShootingSports #RangeSafety #CrisisPreparedness #EmergencyPreparedness #Resilience #B2B #B2G #EXPOXXI #Warsaw #Warszawa #Poland #MONRP #MSWiA #MiniMSPO #DefenceConference #SecurityConference #LegalTech #LawFirm #KGLegal #KieltykaGladkowski</p>
<p> </p>
<p>Artykuł <a href="https://www.kg-legal.eu/info/kg-legal-news/representatives-of-our-law-firm-kg-legal-kieltyka-gladkowski-will-take-part-in-the-warsaw-defence-fair-2026/">Representatives of our law firm KG LEGAL KIEŁTYKA GŁADKOWSKI will take part in the Warsaw Defence Fair 2026</a> pochodzi z serwisu <a href="https://www.kg-legal.eu">KIELTYKA GLADKOWSKI LEGAL | CROSS BORDER POLISH LAW FIRM RANKED IN THE LEGAL 500 EMEA SINCE 2019</a>.</p>
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