Publication date: January 20, 2026
In the Polish legal system, competition protection regulations, particularly the Act of 16 February 2007 on Competition and Consumer Protection provide for the possibility of imposing financial penalties not only on enterprises but, since the amendment to the 2015 Act, also on individuals managing enterprises. In recent years (in fact, such a sanction was first applied in 2020), the President of the Office of Competition and Consumer Protection (UOKiK) has been increasingly using this mechanism. This article will discuss key legal provisions concerning the liability of managers and the practices of administrative bodies in imposing sanctions.
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Publication date: January 20, 2026
Analysis of Commission Regulation (EU) No 2023/2055
EU Commission Regulation 2023/2055 expands Annex XVII of Regulation (EC) 1907/2006 (REACH) by adding entry 78. Annex XVII consists of a list of organic substances to varying degrees. Regulation 2023/2055 was introduced to restrict the use of synthetic polymer microparticles, often referred to as microplastics. However, it should be noted that the definition in the Regulation is broader than the commonly understood definition of microplastics. This initiative aims to reduce their release into the environment, as it is estimated that currently 42,000 tons of intentionally added microplastics enter the environment each year. The Regulation entered into force in 2023, but many provisions will not enter into force until the coming years.
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Publication date: January 19, 2026
A regulated market is a system for trading in financial instruments admitted to trading. It operates according to the rules established by the entity operating the market and is supervised by the Polish Financial Supervision Authority. It is the most formal and strictly regulated type of market. It must be based on transparency, equal access, and disclosure requirements. Shares, bonds, and other securities are permitted on the market. The goal of this market is to ensure safe and fair trading in financial instruments. Market participants include banks, companies, investment firms, and investors.
An auction platform is a specialized type of organized market. It is used for the sale of specific instruments – most commonly CO2 emission allowances—through auctions. The Act of 29 July 2005 on Trading in Financial Instruments is one of the most important legal acts of the Polish capital market. It regulates the operation of the securities and other financial instruments trading market, as well as the activities of investment firms, stock exchanges, trading platforms, and financial supervision. Pursuant to the Act on Trading in Financial Instruments, the Regulation of the Minister of Finance was issued on July 23, 2025, amending the Regulation of April 12, 2019, on detailed conditions that must be met by the regulated market and the auction platform.
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Publication date: January 19, 2026
What is the place of delivery/place of performance?
Article 5, paragraph 1 of the VAT Act
The following are subject to value added tax (VAT):
1) paid supply of goods and paid provision of services within the territory of the country;
2) export of goods;
3) import of goods within the territory of the country;
4) intra-Community acquisition of goods for remuneration within the territory of the country; 5) intra-Community supply of goods.
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Publication date: January 19, 2026
Notarial deed as an official document within the meaning of the provisions of the Code of Civil Procedure
Pursuant to Article 2 section 2 of the Act of 14 February 1991 – The Notarial Law, notarial acts (including notarial deeds) performed by a notary in accordance with the law have the nature of an official document. From this clear statement, it can be inferred that the provisions of the Code of Civil Procedure regarding official documents apply to notarial deeds. This is also confirmed by the case law of the Polish Supreme Court (including in its judgment of 9 August 2019, II CSK 341/18). Under procedural provisions, the distinction between official documents is significant, primarily in the area of evidence.
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