Publication date: August 20, 2025
Dynamic technological advancements have led modern businesses to operate in ways unforeseen decades ago. Computerization, in particular, without which modern business operations are inconceivable, has effectively broadened the horizons of many entrepreneurs, while simultaneously leaving room for abuse by cybercriminals. The protection of data stored on companies’ internal servers has become crucial. It should be noted that despite the efforts of both EU and national authorities, new threats are emerging in the field of personal data protection law, which may lead to violations not only of general provisions on the protection of personal rights but also of many other legal disciplines, such as copyright. The unprecedented mass digitization of artistic works has resulted in the inclusion of records of paintings, photographs, films, music, architectural designs, and many other manifestations of creative activity as data. From this perspective, the phenomenon of data laundering takes on a unique character and carries with it new threats.
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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 183a) 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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