According to individual interpretations of 30 April 2024 issued by the Head of the National Tax Chamber, benefits paid from a family foundation to the founding spouses are subject to partial personal income tax (ref. 0112-KDIL2-1.4011.113.2024.2.JK and 0112-KDIL2-1.4011.114.2024.2.JK).

In the world of gaming, the legality of various types of software used for cheating or “enhancing” the gaming experience (usually in the form of plug-ins) continues to be a topic of debate. In a recent legal opinion (delivered on 25 April, 2024, in case C‑159/23 Sony Computer Entertainment Europe Ltd vs Datel Design and Development Ltd, Datel Direct Ltd), Maciej Szpunar, Advocate General at the CJEU, stated that creating such plugins does not violate game developers’ copyright. This important clarification could also have a negative side effect, as it might encourage further innovation and investment in gaming “enhancements” and any other software facing similar legal issues, potentially impacting the entire IT industry.

Trademarks may be cancelled if not used in a timely manner. However, there are exceptions. A trademark protection right can be retained despite even if the trademark in question is not used if there are compelling reasons to do so. Such reasons must be justified and demonstrated. Recently, the owner of the word mark “MOSTOSTAL” found out that simply waiting for the conclusion of licence agreements cannot qualify as an excusable reason.