| In Principle

Lots of folks in Poland are wondering why exactly the new Consumer Rights Act is entering into force on the 25th of December. It sure looks like a lobbying effort by Old Saint Nick.

To figure out Santa’s secrets, there are modern high-tech devices that might come in handy. But what does the law allow?

The traditional Polish dinner on Christmas Eve is expected to offer an even dozen items. Considering how quickly the favourite items disappear at our law firm’s annual holiday reception, some gourmands would probably be happy to increase the “statutory” number of dishes. This year a lot of the nibbling was done by Santa’s drivers—Rudolph and company.

In practice, the parties often refer to any contract for a construction project as a construction contract. But many such contracts are not actually “contracts for construction work,” but “contracts for a specific work.”

They have much in common. Both of these creative toys develop dexterity, logical thinking skills and imagination. But the European Court of Justice has held that the shape of Lego bricks is determined solely by their functional characteristics, while the EU’s General Court has found the opposite to be true of the shape of Rubik’s Cube. In practice this means that a graphic presentation of a Lego brick cannot be a trademark, but a graphic presentation of Rubik’s Cube can.

Companies listed on the main market of the Warsaw Stock Exchange and NewConnect will be required to release year-end and interim reports as well as disclose inside information. This is more of an evolution in reporting requirements than a revolution.

The Convention on International Interests in Mobile Equipment offers strong protection to sellers, lessors and financers of aircraft. More and more European countries are considering ratification of the convention. Should Poland be one of them?

In reprivatisation cases, the claimants’ legal succession from the prior owners is sometimes determined from foreign notarial deeds. Their effectiveness in Poland depends on certain factors.

On 7 October 2014 the Polish government signed an agreement with the United States to implement FATCA in Poland. The agreement now awaits ratification. It is supposed to enter into force prior to 30 September 2015.

Operators of crowdfunding platforms must consider numerous potentially applicable regulations, governing such matters as electronic services, payment services, money laundering, securities trading, foreign exchange and banking.

Suspension and resumption of construction work are key concepts in the FIDIC Red Book. They are not directly addressed in Polish law but permissible under the principle of freedom of contract. In practice, when the FIDIC terms are used in Poland, these clauses are often modified to shift the risk of their application onto the contractor.

Classification of an income tax exemption as state aid entails a number of consequences extending far beyond tax issues.