Digitisation is changing not only our society but also markets, strategies and business models, which has increased competition in many markets. At the same time, large companies with a digital business model, such as Amazon, in particular, are experiencing a rapid rise, which has triggered a debate about fair competitive conditions. However, it is not only the company’s significant market power that is a cause for concern. The increasing vertical integration of platform operators such as Amazon, which makes them direct competitors of their own platform users, also raises competition law issues. Against this backdrop, it is the aim of this article to analyse Amazon’s business model in more detail from a competition law perspective. The analysis aims to identify which parts of the company’s business model and the resulting strategies may be seen as problematic under competition law.

The last decades of the 20th century saw a dramatic expansion of economic liberalisation in Indian film and television industry. The stellar rise of the business has enticed the youth to engage and utilise this platform to exhibit their creative ability. The rise of young artists appearing on reality television and in feature films has sparked a variety of concerns. The article aims at discussing issue of the negative impacts of stardom on child performers in the entertainment industry, focusing specifically on the violation of their fundamental and other rights because of the nature of the employment in the film and television industry.

Many of the principles of taxation that were developed in the first half of the 20th century, such as the arm’s length principle and the definition of the term “permanent establishment” (PE) in determining the tax position of international business operations, when applied to the business models of the 21st century, often result in the under-taxation of businesses that are otherwise fully compliant with the laws as presently written and implemented. Compounding the problem is the fact that these rules and principles of taxation are broadly recognized and are enshrined in a wide network of tax treaties. This makes the task of modifying or updating these rules and principals extremely difficult. Using legal-dogmatic and legal-theoretical methods, the author will show that present attempts to tax e-commerce transactions unilaterally are not effective and that, under present conditions, even organizations such as the EU are unable to address the problem at hand. The OECD project, commissioned by the G-20, which seeks to create a set of international e-commerce taxation rules, faces some very serious difficulties – largely because a well-established “set in stone” complement of internationally accepted laws, rules, and regulations is serving to block the development of new, more appropriate rules. This phenomenon has become known as the lock-in effect or legal impossibilism. In order to effectively address this phenomenon, lawmakers on a global basis must understand the mechanisms that are blocking the effective evolution of business taxation.

The article analyses known facts concerning the corruption of deputies in Ukraine. The negative influence of various oligarchs on legislative activity is shown in it. It was established that the manifestations of corruption in legislative activity are significantly easier due to its imperfection and lack of proper regulations.
The principle of the inevitability of punishment as regards the deputies is formal. Several recommendations have been formulated based on the research in order to improve legislative measures.
Numerous corruption-related facts concerning the deputies indicate significant deformations of legislative activity for the purpose of illegal enrichment. It was shown in the paper that the improvement of the legislative process has not been implemented properly.
There is every reason to claim that the purpose of individual deputies’ legislative activity is to form unclear relations between business and the government on special conditions to which citizens do not have any access. Some of the deputies use those privileges not for the good of society, but for personal enrichment.
It is noted that the inevitability of the punishment of deputies for the crime of corruption is rather pretended. Activities which are meant to fight corruption in that category of higher national officials are being implemented quite slowly.
An adoption of a number of acts improving legislative actions the purpose of which is to fight corruption among deputies is proposed. The elimination of illegal relations between the government and business is a priority.

Fixed establishment (FE) is one of the institutions of the EU value added tax system; its structure is essential to correctly determine the right tax jurisdiction of an EU Member State for the purpose of VAT settlement in situations of cross-border provision of services. However, the legal structure of a FE adopted by the EU legislator (and, consequently, adapted to national legislation of the Member States) causes uncertainty when it comes to its interpretation. In the absence of unambiguously defined conditions in EU law to consider a specific presence and activity of an enterprise to be a FE, interpretation rules contained in judicial decisions
issued by the Court of Justice of the EU play an important role. Among attempts
made by the CJEU to clarify the ‘blur areas’ resulting from the dynamics of modern
business processes, one of the most interesting ones is the possibility of considering
a subsidiary to be a fixed establishment for a parent company. The purpose of this
paper is to analyse legal and economic factors, the fulfilment of which may constitute a condition for considering a subsidiary to be a fixed establishment for
a parent company, with particular emphasis on the ruling of the Court of Justice
of 7 May 2020 in the Dong Yang case (C-547/18).

This article explores the possibility of replacing the traditional administrative supervision over the gig industry in favour of regulatory instruments rooted in economy. While regulation in this sense is not uncommon in the Enlish-speaking countries, even outside infrastructural sectors, in continental Europe, administrative supervision of business still prevails. The current approach of states, including administration, legislative authorities and courts, towards the gig economy can be attributed to the misconception expressed in the EU and national court decisions presuming that companies such as Uber, offering an electronic platform, form one entity with thousands of businesses performing services such as Uber drivers. This paper asserts that regulatory authorities with their powers of correcting the anomalies of the market, are better suited for platform-based services. States should use their powers to liberalise doing business, rather than restrict new, inventive forms of business to the detriment of the customers.

Business intelligence agencies. What are they in fact? How do they understand economic intelligence? What is business intelligence? And what is it not according to the research? Who is the customer? And who is the object? And what are they looking for? At first I did not set the hypotheses, because the main goal of the research is to immerse and understand the mechanisms of the community on the basis of a „clean card”, not verifying the assumptions of the researcher. Bauman and Pilch write „negligible value of research hypotheses particularly highlighted in the ethnographic research, in which assumptions not only restricts the field of research, but is considered to be harmful, because it creates a false picture of the test of reality”. Despite the fact that during the research, I set a list of questions, I quickly managed to create research categories, under which the data collected is grouped, enabling to develop unambiguous conclusions. In the article, an image of the business intelligence market is defined, as well as an attempt to answer the question what organisations offering services like „economic intelligence” actually do, and what to look for when involving a detective.

This ruling applies to the notion that gives rise to numerous controversies in the tax law doctrine and refers to the classification of expenses incurred for catering services during meetings with business partners at restaurants (the so-called representation costs) as tax deductible costs.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

The article aims to cover the issue of foreign entities having a “fixed establishment” in a given country. A phenomenon discussed at length in recent months, but one that entities conducting digital business seem to have not really explored in great detail in the context of determination of the principles of taxation of VAT transactions. In this article, we will attempt to analyse the definition of FE on the basis of both binding legal regulations and the existing Polish and EU judicial decisions. At the same time, we will try to answer the question about the impact of the practice of tax authorities pursued in the area of interpretation of the conditions for a FE to be established on the stability of tax settlements of taxpayers operating in the digital industry. In addition to that, the authors will also try to arrive at a balance among the current views on FE, which depict Poland from the tax administration perspective as a country with highly unstable tax practices, detached from logical arguments and unaware of the nature of business.

This paper presents an analysis of legal issues related to the use of a blockchain in business. Considering the legal aspects at as early a stage as possible is one of the key areas which are crucial for the success and timely realisation of a project. The scope of legal issues depends on the type of the decentralised solution chosen by the organisation. The authors explain the differences between an open blockchain and a closed one, noting the degree of control and the advantages of both solutions. When it comes to the following paragraphs of the paper, the meaning of jurisdiction selection and the manner of managing personal data in projects related to the use of blockchain are discussed. The authors explain what smart contracts are to the reader. They point out sector regulations which may have an influence on the carrying out of blockchain projects in individual sectors that are regulated. They analyse the issues of the cryptocurrency market and explain to the readers why the taxation of cryptocurrencies is controversial. In the final part, they signal that organisations planning to implement a blockchain-based solution should take the Anti-Money Laundering (AML) regulations and related issues concerning Know Your Customer (KYC) into consideration. The paper makes it possible to understand why the legal regulations discussed may turn out to be an essential project risk if they are not recognised in time, and how addressing legal issues smoothly helps in the transformation of a project at the Proof of Concept stage, into a solution that works productively.

The coronavirus pandemic and the economic consequences it has caused are unprecedented. For the first time ever, we are dealing with the phenomenon of a global pandemic which has undermined the foundations of market economy to such a considerable extent. The fight against it has made it necessary for the govern-ments of individual countries to make decisions radically restricting the freedom of conducting business activity – including decisions to suspend the functioning of particular economic sectors. The imposed lockdown meant that a great many of employers had to completely abandon their operations or radically limit the scope of the activities they were involved in virtually overnight, which obviously had an impact on their ability to make any profit and on their financial situation. At the same time, limiting or even cancelling the possibilities of doing business was a threat to the labour market, heralding its collapse and therefore an increase in the rate of unemployment. This is because a natural consequence of such a situa-tion is that employers decide to dismiss employees. A real threat of an economic crisis of an unparalleled scale prompted the governments of most countries to take far-reaching measures to save the economy. The Polish government imposed restrictions on the functioning of many econo-mic sectors as early as in March 2020. At the same time, there began legislative work on the so-called Anti-Crisis Shield.4 The resulting act, passed on 31 March 2020, was subsequently amended several times. The subsequent editions of the Anti-Crisis Shield featured regulations aimed at, among others, employers affected by the coronavirus pandemic. The purpose of this text is to provide a comprehensive analysis of the measures incorporated in the Anti-Crisis Shield in order to protect the interests of employers, i.e. the solutions related to the situation of employment of employees. The starting point will be an attempt to establish the rationale guiding the legislator when introducing these solutions. Then, the analysis will focus on the instruments used by the legislator to provide the protection of employers’ interests – and on the subject of protection. Finally, an attempt to evaluate the effects of these regulations will be made.

A sole proprietorship is the most common form of running a business. The number of enterprises operated in Poland has been growing dynamically for over 30 years. At the same time, the population of Poland is the fastest ageing society in the EU. In the light of the above, many enterprises may soon face the problem of maintaining business continuity in the event of death of their owners. The article attempts to evaluate the implementation of the institution of succession management of a natural person’s enterprise into the Polish legal framework one year after new solutions were offered to Polish entrepreneurs. To this ennd, the way how entrepreneurs make use of this institution has been analysed.

Academics and faculty members are entangled in many interests. Selfless science for cognitive purposes is a thing of the past. There is a constant game of the power over knowledge. Apart from scientists, many entities with various interests are participants of the game. They are: politicians, officials, academic administration, research sponsors, accreditation agencies, publishers, resort scientific institutes, industry, business. The scientists themselves sometimes work for the truth and sometimes they work for profit; they create knowledge which is public property, or when they are employed commercially, e.g. by the industry, they create private knowledge. This paper presents five factors which may contribute to restricting the cognitive autonomy of the scientists.

The author of the paper understands the term of “excess of legal regulations” as the situation of imposition of regulations governing a specific institution of the com-mercial activities law under the Civil Code, which are fully or partially obsolete from the point of view of the needs of contemporary business trading. The term of “deficiency of legal regulations”, in turn, is to denote a complete lack of a regula-tion of a specific institution of the commercial activities law as may be desired in the domain of contemporary business trading, or the existence of such a regulation but in a form that is limited, incapable of addressing the needs and challenges of the said domain. When it comes to the legal regulations of the commercial activi-ties law, the author argues that it is hard to regard the current legal situation in Poland as successfully fulfilling the requirements of a coherent legal system and of the legis­lative technique principles that are applied therein. In the text, the author provides a detailed explanation of why commercial activities governed by the Civil Code suffer from a substantial deficiency of legal regulations in the scope in question.

In addition to search engines, social networks represent an important digital service for many Internet users. Social network services such as Facebook, Xing, or Twitter provide vital platforms for communication and sharing of content as part of a modern, user-friendly Internet. Public criticism of social networks is expressed in particular with regard to processing of personal data. These play a central role in business models of many social networks, with regard to their use e.g. for advertising purposes. A question is, if it can be assumed that market-dominant providers, due to a lock-in effect, can demand a wide-ranging consent for the collection and use of personal data that would be expected in a functioning competition? In the following, social networks, potential competition issues and possible legislative measures due to concentration tendencies in connection with access to user data in the area of social networks will be discussed.

“You can get lost when standing still too.” These words of Edward Stachura are a metaphor of the main proposition of the paper. It aims to suggest a way to “set the ball rolling” by designing the paths of education for lawyers anew, with civil society in mind, and not just thinking of the requirements of legal training. Lawyers with knowledge in the field of information technology, interdisciplinary lawyers for business, lawyers-guardians of the rule of law and justice all need study programmes to take their predispositions, goals, skills, and abilities – all at different levels – into account. The purpose of the article is to shed light on the extra-legal barriers hindering the taking of a practical step ahead. The author shows three main ways of educating lawyers and explains why they are so important and why they call for changes in study programmes. Next, the author points to the obstacles faced by reformers and suggests exploring their actual impact on education in law and the level thereof.