Publication date: February 19, 2025
Employers often address the question whether it is legal and possible to end employment relationship with the employee and enter into civil law relationship or B2B contract.
This article presents possibilities, risks and limitations of replacing employment contract with civil law contract.
At the outset, it is worth paying attention to the legal provision of the Polish Labour Code, namely Article 22 § 1, which states that:
“§ 1. By entering into an employment relationship, the employee undertakes to perform work of a specified type for the employer and under his supervision and at the place and time designated by the employer, and the employer undertakes to employ the employee for remuneration.”
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Publication date: February 17, 2025
EORI – basic information
EORI, or Economic Operators Registration and Identification, is a system for identifying economic operators used in the European Union to streamline and standardize customs procedures and ensure effective control of operations related to international trade. The introduction of the EORI number results from EU regulations governing the functioning of trade in goods with third countries and is a key element of EU customs policy.
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Publication date: February 17, 2025
A consignment agreement is a specific type of civil law agreement, regulated in the Polish Civil Code in articles: 765–773). In the context of the art market, it plays an important role, because it allows transactions to be carried out between the owner of the work and the client through the consignment entity. Particular attention should be paid to the specifics of taxation of these transactions, where a VAT margin invoice is used.
Construction of a consignment agreement
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Publication date: January 23, 2025
The concept of evidence has many meanings. It can mean the course of reasoning that leads to a conviction about the state of affairs, evidentiary proceedings, means of evidence, source of evidence or evidentiary fact. In legal literature, the concept of evidence is variously defined as: a mental act, the purpose of which is to indicate the truth or falsehood of specific statements. Evidence in the strict sense is understood as a means of evidence, i.e. that means that allows one to be convinced of the existence or non-existence of facts, and thus of the truth or falsehood of statements about these facts [1]. The right to evidence also appears in the doctrine, described as: “The right to evidence can be derived from the constitutional right to court. Without evidence, the realization of the right to court would be illusory. The right to evidence should be perceived today not only as the possibility of conducting evidentiary proceedings in order to prove the truth of knowledge of facts already possessed, but also as the right to learn about other existing evidence, the taking of which before the court could enable the party to learn about information unknown to it about facts concerning its right [2]. In turn, the Code of Civil Procedure (CPC) in Article 227 states that “the subject of evidence are facts that are of significant importance for resolving the case”. A special type of evidence is evidence from the examination of a witness regulated in the provisions of Articles 258 – 277 of the CPC. This evidence is a special case, because, as a rule, its taking is completely oral, which requires the activity of the judge and the parties during its taking.
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