Not quite Estonian corporate tax
Prime Minister Mateusz Morawiecki has announced plans to introduce so-called “Estonian corporate income tax” in Poland and presented the key assumptions of the scheme. If adopted, the reform would come into force from the new year. What are the benefits for taxpayers from this change? Is the Estonian CIT to be introduced into the Polish tax regulations really similar to the original scheme used in Estonia?
In-game advertising: How to play it?
The trend toward advertising in online channels has grown for years, but video games are still not a popular ad platform. While large foreign entities are eager to exploit this opportunity (among game publishers such as Electronic Arts and brands like adidas, Coca-Cola and Daimler), it is harder to find examples of this type of cooperation among Polish entities.
IP courts: Change in regulations on information claims from 1 July 2020
In our series of articles on IP courts, we cover the key changes under the amendment to the Civil Procedure Code in cases involving protection of intellectual property. We previously wrote about introduction of the new separate procedure and on applications to preserve, present and disclose evidence. Now we analyse the most important changes involving information claims.
W kwestii pouczeń pisanych po ludzku na razie obeszliśmy się smakiem
W naszym tegorocznym Roczniku pisaliśmy o podjętych przez Ministerstwo Sprawiedliwości pracach koncepcyjnych nad projektem rozporządzenia, które miało określać wzory pouczeń udzielanych na piśmie. Reforma Kodeksu postępowania cywilnego wprowadzona ustawą z 4 lipca 2019 r. przewidywała bowiem, że z uwagi na potrzebę ustandaryzowania pouczeń i zredagowania ich w sposób prosty i przystępny dla stron postępowania, Minister Sprawiedliwości określi ich wzory w drodze rozporządzenia w ciągu roku od dnia ogłoszenia ustawy nowelizującej. Po upływie dziesięciu miesięcy ustawodawca wycofuje się jednak z zaproponowanego rozwiązania i w drodze kolejnej tarczy antykryzysowej zamierza derogować przepisy reformy wprowadzające art. 5 § 2 i 3 k.p.c.
Remote work and “employer of record”: Employment in the video game industry
The game development industry knows no boundaries, and often attracts workers from all over the world. But employment and immigration regulations pose a barrier to drawing on the resources of the global labour market, particularly when a game development studio considers employing persons in Poland who are citizens of countries outside the EU, the EEA, or Switzerland. However, new non-standard forms of work help overcome the difficulties in hiring foreigners, and are worth considering for roles such as programmers, graphic designers, sound engineers, script writers, and game testers.
IP courts: Will it be easier to prove infringements?
As we recently discussed, on 1 July 2020 provisions introducing a new type of separate procedure in intellectual property cases will enter into force, as well as new institutions designed to strengthen the protection of IP rights and harmonise the provisions implementing the IP Enforcement Directive (2004/48/EC), which have been dispersed around several different acts of Polish law. Among other things, this will change the rules for preserving evidence of infringement. It will also be possible to demand that evidence be produced or turned over.
Legal aspects of the video game industry
The video game development sector has grown rapidly in recent years. With the spread of smartphones, new business models, and distribution platforms, the market for video games has taken off, becoming a key sector of the creative industry. Its growth stirs the imagination and appetite not only of game producers and publishers, but also of the biggest companies in sectors like IT and film, who are increasingly oriented toward the game market. It is also a promising field for investors, particularly from Asia. The industry’s growth has not even been slowed by the COVID-19 pandemic. To the contrary, the industry has taken advantage of this time to reinforce its position and achieve new growth.
Humvee, iPhone, Pip-Boy: Can real-life items be depicted in video games?
Video game designers often place the narrative of their games in contemporary or historical times. This requires them to base elements in the game on items familiar from the real world, such as vehicles, clothing, jewellery, weapons, foods and electronics. Can such depictions be freely used in games, or is consent required?
How to resolve disputes when the courts are not working?
An interview with Łukasz Lasek and Piotr Golędzinowski from the Dispute Resolution & Arbitration practice on the possibilities of out-of-court dispute resolution, planning in the event of a dispute, and costly traps to avoid.
IP courts: Changes in proceedings for protection of intellectual property
The latest amendment to the Civil Procedure Code enters into force on 1 July 2020, aimed at creating specialised courts handling intellectual property matters.
Must car-rental companies pay royalties to collective management organisations?
If a rental car is equipped with a radio, should the rental company pay royalties to a collective rights management organisation? The Court of Justice recently addressed this issue.
How to calculate damages in litigation over property insurance?
In a judgment involving damages under an insurance policy, the Supreme Court of Poland indicates how to calculate the amount of damages, and discusses various possible methods of monetary compensation for property damage in cases involving an insurer’s liability.
