Polish labor law – the most important and latest changes
Publication date: December 02, 2025
Publication date: December 02, 2025
Publication date: December 02, 2025
Planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates – taxation issues
The complainant ran a business whose primary purpose was to produce computer programs and implement programming projects. As part of this business, based on his knowledge of information technology and experience in developing solutions related to computer program development, he accepted programming assignments for his clients. He requested an individual tax ruling from the Director of the National Tax Information Service regarding personal income tax. For the purposes of describing the factual circumstances, the complainant divided his business into individual stages, including: planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates. As a result of this work, computer programs were created, understood as works under Article 1 of the Polish Copyright and Related Rights Act. Considering the broad definition of a computer program, the complainant stated that each of the indicated results of the work constituted a work and was protected (Article 74 of the Copyright and Related Rights Act). According to the complainant, the software he produced was based on individual, original ideas, thus creating new applications.
Publication date: December 02, 2025
Algorithms can be used in machine learning. A medical algorithm can help and guide the user on how to treat their patient and predict what condition they might potentially suffer from. This allows the system to provide health analysis based on the data provided. It is crucial to notice that algorithms can bring in more accuracy into medical diagnosis. This data can help a doctor to make recommendations on future steps in their patients’ treatment.
Machine learning that uses algorithms can be classified as medical devices. Those medical devices can be used for:
Publication date: December 01, 2025
Investment Fund Company
An Investment Fund Company (TFI) is the governing body of an investment fund that manages the fund and represents it externally. Furthermore, pursuant to Article 14 of the Act of 27 May 2004 on Investment Funds and Alternative Investment Fund Management (Journal of Laws of 2004, No. 146, item 1546, as amended), only an Investment Fund Company has the right to establish an investment fund. Only a joint-stock company can obtain TFI status.
Publication date: December 01, 2025
The defendant, as a party in Polish civil proceedings, is a subject of rights and obligations. Their role in achieving the goal of each proceedings — the issuance of a just judgment that concludes the case—is indispensable. As the subject of the lawsuit, they respond to the opposing party’s arguments, thus assisting the court in fulfilling its task of fairly resolving the dispute. The defendant offers the justice system their perspective, which is essential because the justice system’s clear duty is to hear both sides; otherwise, it would be impossible to speak of a fair trial in which citizens have the opportunity and right to defend their rights and interests. Far from being a passive recipient of allegations, they are an active participant in the process, influencing the shape and course of the entire procedure and its outcome through the exercise of their rights. It should also be noted that the defendant’s overall rights and obligations constitute the principle of equality of parties in civil proceedings, which precludes denying one party access to necessary legal tools, for example, by excluding the possibility of appointing a legal representative or the ability to submit evidentiary motions. These rights extend beyond court proceedings and also include the use of amicable dispute resolution methods, such as mediation. Mediation naturally serves to avoid lengthy and costly litigation by reaching a settlement that is at least partially satisfactory to both parties. However, court proceedings, similarly, cannot limit the rights of one party at the expense of the other. The purpose of this study is to review the defendant’s rights in both arbitration and pre-trial proceedings, as well as in selected areas of court proceedings (hearings).