publication date: January 04, 2023
THE TERM “ONLINE INTERMEDIATION SERVICES”
Undoubtedly, “online intermediation services” is an increasingly popular key term in Polish and EU legislation, which has recently been enriched with the Regulation of the European Parliament and of the Council on the single market for digital services (Digital Services Act) and amending Directive 2000/31/EC, which in this issue is of significant importance within the framework of the so-called new “Internet Constitution” created in the European Union as part of the Digital Single Market policy.
The term “intermediary services” can be colloquially understood as Internet services, in the form of a website, used to mediate between the entrepreneur and the consumer.
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publication date: January 03, 2023
In the current legal status, from the perspective of copyright issues, Polish regulations do not provide for specific provisions on fair use in the form of text and data mining for commercial purposes. The Polish legislator is currently working on the implementation of Article 4 of Directive 2019/790 on copyright and related rights in the digital single market. The following article presents the legal definition and problems of understanding at the statutory level of the legal terms ‘text and data mining’ and the data mining techniques related to this process.
New important regulations for text and data mining, including data extraction for business and commercial purposes
Genesis
Legal issues related to broadly understood data and their use cause a lot of uncertainty in the area of legal definitions. This is due to the fact that the development of IT devices, as well as the entire data mining technology, in its practice of digital legal transactions, is ahead of legislative actions and the legal framework for a safe and legal data processing as part of technological progress. Undoubtedly, the above mechanisms significantly facilitate new technologies, such as data extraction, which can be defined as processing and combining existing data into useful information.
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publication date: January 03, 2023
Short-term rental of apartments and premises
Short-term rental of apartments consists in making a flat or premises available for the agreed use, for a specified period of time, based on agreed fee.
Short-term rental, due to the lack of its separate and comprehensive legislation, is subject to the same regulations of the Civil Code as the generally understood rental of residential premises, and therefore it is made on the basis of a rental agreement concluded between the landlord and the tenant. The premises are put into use, in the case of a short-term lease, for a fixed period of time for the fee (rent) agreed in the contract.
The importance of short-term rental in the tourism sector
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publication date: January 03, 2023
The article describes the popularity of creating business entities in the Cayman Islands from the perspective of tax optimization. Leveraging one’s own economic interests with an offshore company is an interdisciplinary and multi-jurisdictional problem, and each individual investment requires the purpose of using such a solution from the perspective of the provisions on the anti-avoidance clause (Tax Ordinance) and requires ensuring proper and favorable tax jurisdiction of the owners of the offshore company, taking into account the provisions of CIT and PIT in respect of revenues from a foreign entity.
Tax optimization based on a company established in the British dependent territories – Is it a dubious “foreign remedy” for lower taxes in Poland? – Well, it depends!
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publication date: December 15, 2022
On 13 December 2022, the European Commission launched the process towards the adoption of an adequacy decision for the EU-U.S. Data Privacy Framework, which will foster safe trans-Atlantic data flows and address the concerns raised by the Court of Justice of the European Union in its Schrems II decision of July 2020.
The draft adequacy decision, which reflects the assessment by the Commission of the US legal framework and concludes that it provides comparable safeguards to those of the EU, has now been published and transmitted to the European Data Protection Board (EDPB) for its opinion. The draft decision concluded that the United States ensures an adequate level of protection for personal data transferred from the EU to US companies.
Key elements of the framework decision:
US companies will be able to join the EU-U.S. Data Privacy Framework by committing to comply with a detailed set of privacy obligations, for instance, the requirement to delete personal data when it is no longer necessary for the purpose for which it was collected, and to ensure continuity of protection when personal data is shared with third parties.
EU citizens will benefit from several redress avenues if their personal data is handled in violation of the Framework, including free of charge before independent dispute resolution mechanisms and an arbitration panel.
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