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Discrimination in the Polish Labor Code

Publication date: January 07, 2025

What is the prohibition of discrimination?

The prohibition of discrimination at work is included in Article 183a) of the Labour Code and in the Constitution in Article 32, which requires equal treatment in all aspects, including those related to work.

Discrimination may be related to;

  • gender,
  • age,
  • disability,
  • race,
  • religion,
  • nationality,
  • views,
  • origin,
  • religion or sexual orientation
  • either due to employment for a fixed or indefinite period or on a full-time or part-time basis.

The above criteria are not socially acceptable and any unjustified unequal treatment of employees is considered discrimination.

Direct and indirect discrimination

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How to file an objection against a European payment order – practical instructions and comments

Publication date: January 07, 2025

Legal regulations

The issue of the European order for payment procedure is regulated in the provisions from Article 50515 to Article 50520 of the Act of 17 November 1964 – the Polish Code of Civil Procedure (consolidated text: Journal of Laws of 2024, item 1568), hereinafter referred to as the Civil Procedure Code. The introduction of the above provisions into the Polish legal order was dictated by the entry into force of Regulation (EC) No 1896/2006 of the European Parliament and of the Council of 12 December 2006 creating a European order for payment procedure (OJ EU. L. of 2006, No. 399, p. 1, as amended), hereinafter referred to as the Regulation. If the conditions resulting from the Act and the Regulation are met, the court issues a European order for payment. Pursuant to Article 2 paragraph 1 of the Regulation, its provisions apply in cross-border civil and commercial cases, regardless of the type of court or tribunal. The definition of a cross-border case can be found in Article 3 Regulation: a cross-border case should be understood as a case in which at least one of the parties is domiciled or habitually resident in a Member State other than the Member State of the court seised.

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Detention of goods suspected of infringing intellectual property rights when trying to introduce them to the European Union market – IPR Enforcement Regulation

Publication date: January 06, 2025

Introduction

The modern economy based on knowledge and innovation makes intellectual property rights (IPR) a key element in protecting the interests of creators, inventors, and entrepreneurs. Infringement of these rights by illegally introducing counterfeit goods to the market poses a serious threat to both fair competition and consumer safety. The European Union has introduced systems aimed at detaining such goods at the time of their attempted import into the Community, which is regulated by detailed legal provisions, as well as procedures related to the protection of intellectual property rights. This article discusses the mechanisms for detaining goods suspected of infringing IPR, with particular emphasis on the legal regulations in force in the European Union.

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Demonetization of website content in view of contract execution and AI algorithms

Publication date: January 06, 2025

Modern internet platforms, such as YT, have revolutionized the way we create and consume video content. Example: the American platform YouTube, with over 2 billion monthly active users, a significant portion of whom, in Poland for example, are increasingly professional journalists.

Such a service is therefore another source of distribution of video content created by professionals, including materials that earn money from advertising. Creators who share their videos on the platform therefore count on income from the so-called content traffic and popularity of the content as well as from displayed ads. Platforms that were originally formed to create the freedom to share, edit, broadcast live and comment on videos for free have now become a place of conflict of interest between preventive content security measures and freedom of press activity.

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Information on the binding force of the general tax interpretation and the withholding tax mechanism and general tax interpretations regarding the dividend exemption – Polish and EU perspective

Publication date: January 03, 2025

Binding force of general tax interpretation

A general tax interpretation is an institution regulated in the Polish tax ordinance of 29 August 1997. It is a legal instrument used by the Polish Ministry of Finance to explain tax law provisions to ensure their uniform application, prevent differences in interpretation and reduce the risk of many conflicting interpretations of tax regulations by tax authorities. A general tax interpretation may be issued ex officio or upon application, which, in accordance with paragraph 2 of Article 14 of the tax ordinance, should justify the need to issue an interpretation, i.e. contain a presentation of the issue and an indication of the tax law provisions that require interpretation and an indication that in the same legal situations there has been an inconsistent application of tax law provisions by tax authorities. An essential part of a general interpretation is to describe the issue in connection with which the interpretation is issued and to explain the scope and manner of application of the provisions in the aforementioned issue.

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