State Treasury’s liability in damages for defective tax decisions
The defectiveness (unlawfulness) of a tax decision isn’t enough. Injury must also be proved, and an ordinary causal link between issuance of the decision and the injury.
Is the State Treasury liable for poor snow removal from the roads?
Under Art. 417 of the Civil Code, the State Treasury is liable for injury caused in exercise of public authority. It’s usually not too hard to determine whether the state is acting as a party to civil dealings and when it is exercising authoritative competencies. Nonetheless, there are some activities of public entities that are not clearly authoritative but should be deemed to be the exercise of public authority, the Supreme Court of Poland held in its judgment of 6 June 2014 (Case III CSK 211/13).
Pharmacies for pharmacists—but what about patients?
The amendment to the Pharmaceutical Law adopted under the slogan “pharmacies for pharmacists” entered into force on 25 June 2017. What are the strict regulations supposed to protect pharmacists against: a shortage of customers, or excessive expansion of their own business? How will this amendment function, and is there another one ahead under the slogan “pharmacies for patients”?
When the agent’s principal drives clients away
The Court of Justice of the European Union has ruled that a commercial agent may retain the right to a commission if the client intentionally refuses to perform the contract because the principal’s attitude has caused the client to lose confidence in the principal. The ruling also clarifies doubts surrounding the effect that partial non-performance of the contract has on the agent’s commission.
Liability for representations and warranties concerning the condition of the company in a corporate sale
Making false representations about the state of tax liabilities of a company being sold may make it necessary to cover the buyer’s losses, even years after the transaction.
The energy regulator is required to consider the effects of a merger by an industrial user of electricity
The president of the Energy Regulatory Office has withdrawn from imposing sanctions on a company that relied on data for a company acquired in a merger when applying for the status of an industrial user of electricity.
Privacy Shield has been in operation for a year, but will it continue?
The first year of functioning of the Privacy Shield programme will soon end. A review of the programme is scheduled for September 2017. It is designed to be a thorough verification of whether the programme meets the hopes pinned on it and effectively ensures adequate protection of personal data by American recipients of data registered for the programme. The review should also determine the future direction for development of the programme and identify areas requiring improvement.
Combating corruption as a legal obligation of enterprises
A new law introducing an obligation to establish anticorruption compliance procedures entered into force in France on 1 June 2017. The impact of the law may be broader than it might seem at first glance.
The Domestos bottle: Registration of three-dimensional trademarks
Recent case law from Poland and the EU shows that it is tough to gain protection for a 3D trademark in the form of the shape of a product. Maintaining the protection of such a mark may also be a problem.
Will public entities be more willing to settle disputes?
The “Creditors’ Package,” an overhaul of numerous acts, entered into force on 1 June 2017. Among other changes, it authorises public finance units to conclude settlements when certain conditions are fulfilled. This creates the hope for a more flexible attitude of public entities, open to dialogue with the private sector. But will this actually be achieved?
When is tax due on elimination of joint ownership of real estate?
Elimination of joint ownership is not always tax-neutral. This should be taken into consideration when deciding how to conduct the transaction.
Troublesome multiple royalties
The award of multiple hypothetical royalties provided for in Poland’s Copyright Act is the subject of numerous debates and various rulings by the Constitutional Tribunal and the Court of Justice of the European Union.
