Publication date: August 20, 2025

In an era of dynamic digital technology development and a growing number of cyberthreats, cybersecurity and personal data protection are becoming key aspects of how organizations operate in the European Union. New regulations, such as NIS2, DORA, AI Act, CRA, and eIDAS 2.0, combined with the current GDPR, create a comprehensive security system aimed at raising protection standards and ensuring greater transparency in data processing.

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Publication date: August 11, 2025

VAT crimes

The term “carousel fraud” refers to a characteristic scheme in which goods, after passing through a series of related entities, ultimately end up back at the original supplier. This mechanism allows perpetrators to conceal the actual transaction and generate undue tax benefits, most often by fraudulently obtaining VAT refunds or avoiding their payment. A key feature of VAT is its neutrality, so it should not impose an additional burden on taxpayers who do not consume the purchased goods or services but use them for business purposes. However, the structure of this tax makes it particularly vulnerable to abuse. In accordance with the principle of the free movement of goods, the supply of goods between European Union (EU) countries is subject to a 0% VAT rate. VAT carousels involve the use of complex transaction mechanisms embedded in the value added tax structure to avoid paying output tax or to unlawfully obtain a refund. These activities take the form of fictitious economic transactions, which involve the apparent movement of goods between entities located in different Member States. This can be very high, especially with relatively small financial outlays by the fraudsters, as the fraud involves goods that are repeatedly exported and returned to Poland.

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Publication date: April 15, 2025

Exit fee is a fee for transferring assets, functions or risks between related entities. It can be understood as remuneration for the transfer of important functions, assets or risks. It is paid during business restructuring, either once or periodicall

On 30 January 2025 there has been issued important interpretation of the Director of the Polish National Revenue Information in respect of exit fee and tax consequences.

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Publication date: January 07, 2025

What is the prohibition of discrimination?

The prohibition of discrimination at work is included in Article 18^3a) of the Labour Code and in the Constitution in Article 32, which requires equal treatment in all aspects, including those related to work.

Discrimination may be related to;

• gender,
• age,
• disability,
• race,
• religion,
• nationality,
• views,
• origin,
• religion or sexual orientation
• either due to employment for a fixed or indefinite period or on a full-time or part-time basis.

The above criteria are not socially acceptable and any unjustified unequal treatment of employees is considered discrimination.

Direct and indirect discrimination

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Publication date: December 10, 2024

The Polish legal system has recently undergone a number of significant changes, the most recent of which concern the Code of Civil Procedure. A few years ago, conducting an online hearing was impossible. Although the regulations allowed videoconferencing, it was limited to connections between courts, mainly used for questioning witnesses. The COVID-19 pandemic has significantly affected these regulations, leading to the introduction of the possibility of remote participation in hearings. Thanks to the amendment of the regulations in March 2020, remote hearings have become a reality, initially as a temporary solution, aimed at counteracting the effects of the pandemic.

Seeing the effectiveness and convenience of remote hearings, the legislator decided to permanently introduce this form to the Code of Civil Procedure. On March 14, 2024, an amendment came into force, which not only consolidates remote hearings as a standard procedure, but also introduces a number of other innovations. The aim of these changes is to streamline and accelerate civil proceedings, so that the justice system is more effective and accessible to citizens and entrepreneurs.

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