| In Principle

On 13 April 2023, an amendment to the Nuclear Special Act entered into force. After a legislative process lasting almost two years, the prior rules for development of nuclear facilities in Poland were revised, along with changes to the Atomic Law.

The European unitary patent and the new patent court: What should Polish businesses know, and is there anything to fear?
 

The amendments to Poland’s Commercial Companies Code which entered into force on 13 October 2022 standardised the calculation of the terms of management board members, introduced new duties to take minutes of management board and supervisory board meetings in limited-liability companies, and expanded the catalogue of offences resulting in a ban on serving as a member of corporate bodies or as a receiver or commercial proxy. The question is whether the amendment will have a positive impact on the functioning of corporate authorities.
The amendments to Poland’s Commercial Companies Code which entered into force on 13 October 2022 standardised the calculation of the terms of management board members, introduced new duties to take minutes of management board and supervisory board meetings in limited-liability companies, and expanded the catalogue of offences resulting in a ban on serving as a member of corporate bodies or as a receiver or commercial proxy. The question is whether the amendment will have a positive impact on the functioning of corporate authorities.

In recent years, ESG has been mainly about “E”—environmental aspects, which were most often subject to regulation. Now there is increasing emphasis on social (S) and corporate governance (G). A noteworthy measure in governance is the EU’s Gender Balance Directive, which came into force at the end of 2022. The directive is intended to ensure more balanced representation of women and men among directors of listed companies.

How VAT should be charged on trading in NFTs is of interest to taxpayers and tax authorities in various European Union countries, which sometimes take different approaches. On 21 March 2023, the EU VAT Committee published Working Paper no. 1060, entitled “Initial VAT reflections on non-fungible tokens,” touching on a number of issues concerning the VAT treatment of NFTs. As NFT transactions, including high-value ones, become more common, the tax treatment of these tokens and operations involving them, including on VAT grounds, should be fairly assessed, and the working paper may have a significant impact on this assessment.

This episode of "News from Poland - Business & Law" will be devoted to the legal aspects of "Supply chain cybersecurity". The subject will be discussed by Jakub Barański, adwokat and partner in Wardyński & Partners' Dispute Resolution Practice.

The Central Register of Beneficial Owners is a public register maintained by the Polish Minister of Finance, established pursuant to the EU’s 4th Anti–Money Laundering Directive (2015/849). The register has been in operation since autumn 2019, but in connection with harmonisation of provisions on disclosure of information on beneficial owners under EU legislation it is undergoing changes and improvements. Further modifications were made on 9 March 2023.

The Polish parliament has voted to amend the Civil Procedure Code, introducing numerous changes primarily intended to speed up proceedings. On this occasion, the parliament decided to reinstate some solutions it had abandoned in recent years. Below we discuss the most important changes.

On 20 March 2023, an amendment to the Medical Device Regulation was published in the Official Journal of the European Union, extending the validity of certificates for medical devices issued under the earlier regulations. The amendment was adopted as a matter of urgency and went into effect immediately (on the date of publication). The extension is intended to prevent shortages of medical devices on the market.

Hydrogen has long been mentioned in EU strategies as a key resource for the energy transition. But so far a major obstacle has been the high cost of producing renewable hydrogen. This is likely to change with Ursula von der Leyen’s initiative to establish a European Hydrogen Bank, announced on 14 September 2022 during the 2022 State of the Union address and outlined in concrete plans in March 2023.

Under the statutory powers vested in the president of the Office of Competition and Consumer Protection (UOKiK), the regulator deals with issues including competition protection, contractual advantage, control of concentrations and investments, payment gridlock, and consumer protection. The activity plan for 2023 developed by UOKiK shows the areas considered key for this year.

“Dark patterns” used by online platform providers have been controversial for some time, but recently there has been a growing buzz about them, in particular due to actions undertaken by EU and national data protection and consumer protection authorities. (For an overview of cases and decisions by EU and national authorities, see the European Commission’s “Behavioural study on unfair commercial practices in the digital environment: Dark patterns and manipulative personalisation, Final Report,” pp. 61–70.) Primarily, these measures are intended to combat deceptive practices in the digital environment, but also to educate consumers and draw their attention to the most common types of practices.