Publication date: January 14, 2025
The turn of the year was particularly busy for the lawyers of KIEŁTYKA GŁADKOWSKI KG LEGAL. Our team has been trusted by representatives of top law firms and global business corporations. Since the profile of the law firm is a result of experience, we would like to present flagship cases that, like in a lens, focus the profile of our law firm specializing in cross-border cases:
1/ CROSS-BORDER TRANSACTION OF THE SALE OF THE WORK OF ART – unique transaction value
Our team dealing with cross-border matters supported with its legal services the world’s most renowned British auction house, which mediated in the sale of a handwritten document of one of the most important artists of Polish origin to a Polish cultural institute established under a separate Polish act.
KIEŁTYKA GŁADKOWSKI advised on:
– negotiation of payment security under the direct public procurement procedure and budget subsidy from the Ministry of Culture for the purchase of a work;
– representing an intermediary selling the work of art in the procedure of temporary transit of the work for auction purposes before customs authorities;
– negotiations regarding contractual obligations regarding the provenience of the work.
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Publication date: January 14, 2025
Practical comments on beneficial owner, treaty shopping, beneficial owner clauses for dividends, beneficial owner clauses for interest, substitute companies and abusive clauses, the status of a beneficial owner in various types of intermediary centres between service orderers and service providers, withholding tax on interest paid within the cash pooling structure.
Basic definitions
The look-through approach (also known as LTA) is an issue in international tax law concerning the problem of double taxation, also related to the issue of the so-called withholding tax. It allows for the application of preferential double taxation rates based on a double taxation treaty concluded between Poland and the country of the beneficial owner’s seat, in the scope most often concerning dividends, interest and royalties. However, only an entity with the status of a beneficial owner, is entitled to such privileges.
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Publication date: January 14, 2025
When considering infringement of a company’s logo or name in light of the provisions of the Civil Code[1], it is necessary to analyze in detail the claims to which the company is entitled and the legal grounds on which they can be based. The company’s logo and name are elements of the designation that individualizes the entrepreneur on the market, which is reflected in the provisions on the protection of personal rights and the right to a company.
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Publication date: January 14, 2025
Introduction
Super generics, often referred to as hybrid medicines in the European Union (EU) and complex generics in the United States (US), represent an important and growing category of pharmaceutical products. These medicines generally share a similar active substance with an already authorized product but differ significantly in their formulation, strength, route of administration, or indications. Such differences introduce additional value, enhancing therapeutic outcomes or addressing patient needs that existing generics may not fully meet.
In the EU, hybrid medicines are regulated through the European Medicines Agency (EMA). The hybrid application pathway is used for products that demonstrate therapeutic improvements over the reference medicine. This could include differences in dosage forms or additional indications, but the active substance remains the same. Hybrid medicines must meet the standard regulatory requirements for generics while demonstrating clinical efficacy and safety improvements related to the innovation. The EMA’s scientific assessment is central to determining whether the added value is sufficient to justify market approval.
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Establishing companies in Poland by foreigners
Publication date: January 13, 2025
general information about the profit and loss statement
Establishing a company in Poland by foreigners is possible, but requires meeting certain conditions, which vary depending on the origin of the foreigner. EU and EEA citizens can establish a business on the same terms as Poles. US and Swiss citizens can conduct business on the basis of international agreements. Ukrainian citizens can establish companies on the basis of specific regulations regarding assistance to Ukrainian citizens.
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