Publication date: December 02, 2025
Planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates – taxation issues
Facts in the case
The complainant ran a business whose primary purpose was to produce computer programs and implement programming projects. As part of this business, based on his knowledge of information technology and experience in developing solutions related to computer program development, he accepted programming assignments for his clients. He requested an individual tax ruling from the Director of the National Tax Information Service regarding personal income tax. For the purposes of describing the factual circumstances, the complainant divided his business into individual stages, including: planning, analysis, and software design; work on program development and its implementation; integration of the software with other systems and support for the implementation of system updates. As a result of this work, computer programs were created, understood as works under Article 1 of the Polish Copyright and Related Rights Act. Considering the broad definition of a computer program, the complainant stated that each of the indicated results of the work constituted a work and was protected (Article 74 of the Copyright and Related Rights Act). According to the complainant, the software he produced was based on individual, original ideas, thus creating new applications.
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Publication date: November 18, 2025
Cryptoassets, of which a token is a type, are digital representations of value or rights that can be transferred and stored electronically using distributed ledger technology or similar technologies. There are three types of tokens: payment or e-money tokens, which serve as a medium of exchange or a store of value; investment tokens, which perform functions analogous to securities; and utility tokens, which provide access to services or products, somewhat similar to vouchers. There are also hybrid tokens, for example, combining the features of cryptocurrencies and real-world assets. These tokens operate by embodying the value of a specific real-world asset and combining it with the flexibility and efficiency of cryptocurrencies. The goal is to provide access to blockchain technology while simultaneously providing a solid link to the underlying tangible asset.
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Publication date: November 18, 2025
With technological advancements, scams involving phishing, smishing, spoofing, and CLI spoofing are gaining popularity. While they are not a new phenomenon, AI technologies certainly allow for increasingly faster and more effective image and voice impersonation, making impersonation easier. Furthermore, the latest tools help perpetrators tailor their manipulation techniques to specific individuals. Such activities serve a variety of purposes, from extorting personal data or stealing logins and passwords to persuading or intimidating victims into unfavorable financial transactions. The Polish Act on Combating Abuse in Electronic Communications aims to create mechanisms to limit these harmful phenomena. It aims to increase user protection against harmful activities carried out via communication technologies, such as text message fraud, data theft, and unfavorable financial transactions.
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Publication date: October 29, 2025
The Polish defense technology sector (defense-tech) is developing dynamically, with a growing number of startups engaging in dual-use projects—civilian and military. Collaboration between these entities and public institutions and acceleration programs is becoming increasingly common, fostering innovation and strengthening the country’s defense potential. In its 2030 strategy, the North Atlantic Alliance recognized dual- use technologies as the foundation of its future strategic advantage, launching initiatives such as the NATO Innovation Fund and the DIANA program. Meanwhile, the European Commission presented the Digital Europe program and Horizon Europe. Furthermore, in 2022, the European Investment Bank introduced significant policy changes by including dual- use projects in its portfolio. The Polish Ministry of National Defence implements programmes such as “Urgent Innovation Need” and “East Shield”, and the Polish Development Fund supports projects with dual-use potential by implementing the IDA project together with the Ministry of National Defence, PGZ SA, the Kraków Technology Park and the Gdańsk Science and Technology Park.
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Publication date: October 23, 2025
Using a specific image without the author’s consent means using images, photos, illustrations, or other graphic materials created by someone else without obtaining the appropriate consent for such use. Examples of illegal use of a graphic include sharing graphic materials without the author’s consent, using a graphic for commercial purposes (on websites) without obtaining the appropriate license, using someone else’s work as your own (posting it on your own social media profile), or modifying a graphic without obtaining the author’s consent.
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