The subject of the article is tax sanctions applicable to value added tax and their compliance with European Union law. The long history of tax sanctions shows the complexity of applying such regulations and introducing them in such a shape that they comply with European Union regulations and the principle of proportionality. The article focuses on indicating why the application of tax sanctions in the legal system is so important for the proper functioning of the state budget, but also presents problems related to the introduction of these rovisions of law into the legal system. The Polish provisions of the Value Added Tax Act allow for the imposition of an additional tax liability at four rates: 15%, 20%, 30% and 100%. Unfortunately, the currently regulated provisions do not allow for adjusting the sanctions to the facts of the case and what purpose they should meet. Numerous case law on the principle of proportionality clearly shows that when legislation on tax penalties is concerned, one should always be guided by whether their imposition complies with the proportionality criteria.
The breakthrough jurisprudence for the regulation of the additional tax liability in Poland was the judgment of the Court of Justice of the European Union, which clearly indicated the gaps and inconsistencies in our regulations. This clearly showed that changes should be made in the field of tax sanctions in value added tax in Poland.

Due to the development of new technologies, ever more machines and computer programs operate in a manner similar to people. The machines and computer programs are programmed to learn from experience and carry out specific tasks. Although new technologies are created to improve the conditions of human life, there are various risks associated with using them. Their potentially improper operation can be catastrophic. Consequences can include loss of funds, strengthening negative stereotypes, increasing economic inequality, and even the death of people. As a result, the creators of technologies based on artificial intelligence (hereinafter also referred to as “AI”) must make exceptional efforts to develop a concept of protection against such events at the design stage. These risks arise mainly in four areas: product liability, copyright, personal data protection and ethics. Misuse or failure of artificial intelligence can lead to damages, including loss of funds, property damage and even death. Therefore, it is necessary to answer the question of who will be liable for such events and on what basis the liability will be determined. There are also doubts with respect to copyrights to works created by artificial intelligence in the course of its operation. On the one hand, the program itself cannot create anything without source data. On the other hand, not all source data is valuable and it may happen that only the operation of AI creates a value. Therefore, it is necessary to evaluate how much the source data contributed to the creation of the work and what the artificial intelligence itself contributed to. The issue of proper processing of personal data as part of the operation of artificial intelligence should be considered as well. Data such as the image of a natural person, their name and surname and other personal data are subject to particular protection. Nevertheless, due to the wide use of artificial intelligence, there is a risk of their violation. The use of artificial intelligence also involves risks in the area of ethics. In a given program, the creator can “plant the seeds” of his prejudices, creating or deepening social inequalities and negative stereotypes. The above risks may materialize in various areas of law. It can be both criminal law (e.g. when, as a result of a faulty operation of artificialintelligence, a person is unintentionally caused to die) and civil law (e.g. when, as a result of the operation of artificial intelligence, damage was caused and the injured party demands indemnification). At the same time, the area of artificial intelligence, being relatively new, is not yet subject to separate legal regulations. At the level of international organizations, various activities have been carried out for several years to identify potential risks related to the operation of artificial intelligence and to minimize them through the proposed solutions. The aim of this article is to identify the challenges related to artificial intelligence and to try to answer the question whether the designed solutions have a chance to answer all identified challenges.

The dynamic development of the mass media, which has resulted in a faster possibility of information transfer by the media, has caused an increasing possibility of violation of personal rights. In spite of the obligation to respect them, the right of publicity is more and more often interfered with. Particularly vulnerable are people who are well-known and their life brings a lot of public attention. This article is an attempt to determine the content of the image right on the basis of the provisions of Civil Code and Act on Copyright and Related Rights. An exemplary catalog of infringements of the right of publicity based on the jurisprudence of common courts as well as the Supreme Court is also presented. The main part will show how the protection is provided to celebrities under civil law regulations, whose personal rights have been violated in connection with illegal promulgation of their image. Undoubtedly, a unique part of this article is the empirical part, which is a survey conducted among the actors of the National Theatre in Warsaw. The objective of the survey is to present the views of people commonly known related to the issue of the right of publicity.

The aim of this study is to present regulations concerning euthanasia determined in Article 150 of the Polish Criminal Code. In the following analysis I examine statutory features of the aforementioned offence, in particular its attendant circumstances related to the issue of the legally valid request and sympathy of the perpetrator. The paper discusses the value of the evidence from court expert opinions (psychiatrist and psychologist) in view of the euthanasia perpetrator’s mental condition. The article also briefly describes the issue of legal protection of Article 150 of the Polish Criminal Code, types of euthanasia (active and passive), as well as the issue of doctors’ criminal liability. The legal dogmatic method has been applied in the study. The paper is based mainly on the analysis of relevant legislation currently in force, judicial decisions and the opinions of the sciences of criminal law representatives. The empirical study conducted as a case study is based on case no. 5 Ds. 23/12 PR w L. r. I also briefly present analysis results of the interview with Igor Tuleya (Judge of the District Court in Warsaw) conducted on 28th October 2016. The study has been carried out based on the legal status as of 1st October 2016.

Intellectual protection in fashion industry issues constitutes an important and difficult aspect of fashion law – the innovative law specialization which is an amalgam of different branches of law. The objective of the article is to analyze the registrability of color per se trademark in fashion sector. The incentive that dedicate the paper to these matters was the proceeding in a case Christian Louboutin v. Yves Saint Laurent based on US law and concerning the infringement of the red sole trademark. For this reason the article focuses on US law and presents regulations contained in federal legislation, Lanham Act in particular, as well as USPTO practice in such cases and appropriate judicature. The analysis covers trademark as a legal concept, judicature’s standpoint towards the nature of both color per se trademark and colors trademark in fashion sector, last but not least – legal problems that arose in Louboutin v. YSL case. The article is summarized by a synthesis of the courts’ opinions and brief conclusions concerning trademark protection of color per se in the fashion industry.

The following article is an attempt to give an answer to the question about, whether and how an entrepreneur, by making a car available to an employee, which is previously leased, is entitled to a full deduction of input Value added tax (VAT) on any related expenses. The jurisdiction on this issue is not uniform and the interpretation of article 86a sec. 1 Act on value added tax, still poses many problems. The examples of the sentences in the article, clearly and concisely define, what legal premises the entrepreneur must fulfil in order to benefit from the right to deduct VAT. By analysing them over the past few years it may also be observed that the case law does not go in the direction the entrepreneurs are expecting, so they will have to be patient and count on the Court’s favour.

Recently, online platforms, such as Uber, Bolt, Free now, have revolutionised the transport services market. They broke the existing linear structure between driver and passenger becoming the third element on the way to enter into a contrach, sometimes in a far-reaching way interfering with the content of the legal act, the way the parties communicate or the amount of information they obtain about each other.
This article examines the legal status of online platforms within the framework of a triangular model of legal relations on the example of platforms involved in the conclusion of transport contracts. In particular, an attempt was made to answer the question whether it is possibile to assign to the operator of the online platform liability for non-performance or improper performance of an obligation which arised with the participation of the platform, and if so, under what conditions and circumstances may result in exemption from such liability. The resolution of this issue is crucial to the effectiveness of the redress and the exercise of rights by the contracting parties.
In order to find a solution to these problems, the author has analysed national and EU legal acts, judicature (e.g. the judgment of the Court (Grand Chamber) of 20 December 2017 in case C-434/15) and regulations of leading online platforms associating drivers and passengers.

The article is devoted to the topic of protecting the rights of a foreign employee who works illegally in Poland. The thesis of the article is the ineffectiveness of current legal instruments. A foreigner is often forced to take up illegal employment, which is why it is necessary to examine the conditions and causes of this phenomenon. It seems that the underestimation of the significance of this phenomenon by state authorities and the lack of an adequate response by the legislator have a key impact on this.
To examine this issue, a survey was conducted on 50 randomly selected people, foreigners who have ever worked or are currently working illegally in Poland. On the basis of its results, the article presents the main reasons why foreigners take up illegal work, including cases of coercion, their exploitation and fraud, as well as what are the conditions of their work, namely, whether they comply with employee rights and human rights.
The analysis of the phenomenon gives grounds to believe that there is a need to strengthen the system of checking the legality of employment of foreigners. It is also necessary to consider whether Polish law should provide, as at present, fairly mild penalties for both the foreigner and the entity entrusting illegal performance of work.

At a glance, compensation for harm as commonly associated with suffering of a natural person does not seem to fit the combination with a legal person. Adding to above the personal interests – which seem more like an attribute only of the human being, the topic seems to be detached from reality. Nothing could be further from the truth, since the institution of personal interests of a legal person and the consequences of the infringement are set out in art. 43 of the Civil Code (in conjunction with art. 24 of the Civil Code). The case law and doctrine views constantly try to explain what forms of an open catalogue of personal interests of a legal person can be dealt with which makes an attempt to use the claim a bit easier. I deliberately mention at this point an attempt to use the claim, because a kind of abstraction of this institution and still not many court rulings do not encourage making claims. Therefore, the aim of this article is to bring the institution of compensation for the infringement of personal interests of a legal person closer and to indicate the ways of using this claim, as well as to try to create a framework of the amount of compensation that can be obtained as a result of the trial. The above considerations are based on the analysis of the case law and doctrine views in this aspect.

The subject matter of this article is a discussion of an error as a defect in declaration of intent and its impact. For this reason, the Author will examine concepts specified in the article 84 of Polish Civil Code and present their essence. Further, the Author enumerate conditions of an error and discuss them. For this reason it will be compere the legal terms - „legal act” and „declaration of intent”. In order to discuss this matter it is necessary to explain the difference between error – in narrow meaning – and mistake. The article discuss creating competencies which enables evading defective declaration of intent made under an error, i.e. defective declaration meeting conditions which do not render invalidity of contract ex lege. For this it is necessary to act erransa. In article it will be also indicated which are the differences of opinion in the scope of evaluation of materiality of errors, i.e. subjective and objective. Considerations shall refer to the interpretation provisions of declaration of intent. At the end it shall be made the reference to error as to the motivational sphere – in particular error as to the motives. Aforementioned conditions will be discussed and compared in doctrine and jurisdiction. The article will finish with de lege ferenda conclusions.

The development and popularisation of modern Information and Communication Technologies
continue to have considerable impact on the functioning of a wide range of our daily life, particularly
when it comes to such an important sector as healthcare. The electronic medical records,
e-prescriptions or on-line medical consultations are merely a few practical application of ICT in this scope.
The article shows how the process of the e-prescription is being implemented in Poland and the
conditioning of the various legal and social aspects. Moreover, it challenges an analysis of legal
regulations concerning functioning of the e-prescription in Poland in comparison to the solutions
developed and accepted in other countries. The article uses example of the experience of
e-prescription in the European Union, as well as a chosen country from outside the EU.
The objective of this article is an attempt to evaluate if the solutions developed and applied in Poland
are more effective and safer in comparison to those functioning in other countries, or if it would
be more beneficial to explore the experience of the models in use in the analysed countries and
consider to implement in Poland some aspects of these solutions.