Terms of Use

Effective Date: 31st January 2026

PREAMBLE

 

These Terms of Use govern access to and use of the website operated by Kancelaria Prawna Skarbiec (hereinafter “the Firm”)—a legal practice established in 2006, specializing in tax law, corporate law, and legal services for business enterprises.

Over nearly two decades, the Firm has developed one of the largest repositories of legal and tax knowledge freely available on the Polish internet. The platform encompasses more than a dozen thematic domains and contains approximately 10,000 publications, including articles, analyses, commentaries, and scholarly treatises. The magnitude of this undertaking necessitates particular transparency regarding the nature of the content disseminated, its currency, and the appropriate scope of its utilization.

Users are respectfully urged to review the following provisions with care. These terms elucidate not merely the formal conditions governing use of the website, but more fundamentally, they clarify what the published materials constitute—and, equally important, what they do not.

 

IMPORTANT NOTICE — PLEASE READ CAREFULLY

 

THESE TERMS OF USE CONTAIN MATERIAL PROVISIONS CONCERNING:

• THE NATURE OF PUBLICATIONS — Content on this website is provided solely for informational purposes and does not constitute legal or tax advice (§§ 4–7)
• CURRENCY OF CONTENT — Given the scale of the archive (approximately 10,000 publications dating from 2006), the Firm cannot warrant that all materials reflect current law (§ 5)
• LEGAL OPINIONS EXPRESSED — Interpretations advanced herein may diverge from positions adopted by courts and administrative authorities (§ 6)
• ABSENCE OF ATTORNEY-CLIENT RELATIONSHIP — Use of this website does not establish a professional relationship between the User and the Firm (§§ 8–10)
• LIMITATION OF LIABILITY — The Firm’s liability is circumscribed as set forth herein (§ 19)
• INTELLECTUAL PROPERTY PROTECTION — Including prohibition on use of content for artificial intelligence training purposes (§ 11)

BY ACCESSING THIS WEBSITE, YOU ACKNOWLEDGE AND ACCEPT THESE TERMS.

 

PART I: GENERAL PROVISIONS

 

1. Website Administrator

The proprietor and administrator of the website kancelaria-skarbiec.pl and affiliated thematic domains (collectively, the “Website”) is:

KANCELARIA PRAWNA “SKARBIEC” PLUS ROBERT NOGACKI SPÓŁKA KOMANDYTOWA (a limited partnership organized under Polish law) ul. Maciejki 13, 02-181 Warsaw, Poland National Court Register (KRS): 0000536926 Tax Identification Number (NIP): 5223021912 Statistical Number (REGON): 360489309 Registered with the District Court for the Capital City of Warsaw, 13th Commercial Division Date of Registration: December 30, 2014

(hereinafter “the Firm” or “the Administrator”)

1. The individual responsible for content published on the Website is Robert Nogacki, legal counsel (radca prawny), admitted to the Warsaw Bar of Legal Counsels under registration number WA-9026.
2. Contact Information:
   • Mailing Address: ul. Maciejki 13, 02-181 Warsaw, Poland
   • General Email: Robert.nogacki@kancelaria-skarbiec.pl
   • Data Protection Inquiries: Robert.nogacki@kancelaria-skarbiec.pl
   • Telephone: 0048 22 586 40 00

2. Definitions

Term	Definition
Website	For the purposes of these Terms of Use and Privacy Policy, “Website” shall mean the site kancelaria-skarbiec.pl and the following thematic domains operated by the Administrator (in alphabetical order): cit-estonski.info dyrektywa-dac7.pl ekstradycja.com.pl europejski-nakaz-zaplaty.pl fundacja-rodzinna.info.pl ksiegowosc-skarbiec.pl opodatkowanie-marynarzy.pl ostrzezenia-publiczne.pl podatek-minimalny.pl pranie-brudnych-pieniedzy.pl prawo-ai-legal.pl procesy-sadowe.pl rezydencja-podatkowa-malta.pl skarga-paulianska.com spolka-na-cyprze.pl testamenty.eu upadlosci.biz weksle.info windykacja-naleznosci.com wywiad-gospodarczy.pl zachowek.info.pl zagraniczne-jednostki-kontrolowane.pl zakladanie-spolek.pl zero-tax-entity-poland.com
User	Any natural or legal person accessing the Website, irrespective of the legal basis for such access
Publications	All content made available on the Website, including but not limited to articles, analyses, commentaries, treatises, infographics, and audiovisual materials
Electronic Services	Services provided by the Administrator via electronic means, including inter alia: access to Publications, contact forms, and newsletter subscriptions

3. Acceptance of Terms

1. Access to and use of the Website constitutes acceptance of these Terms of Use and the Privacy Policy appended hereto as an integral component.
2. The Administrator reserves the right to amend these Terms of Use. Amendments shall take effect upon publication on the Website, unless a different effective date is specified. Material amendments shall be communicated via notice on the Website and, for newsletter subscribers, by electronic correspondence.

PART II: NATURE OF PUBLICATIONS — FUNDAMENTAL PROVISIONS

 

§ 4. Purpose and Character of Publications

1. THE INFORMATION CONTAINED ON THIS WEBSITE DOES NOT CONSTITUTE LEGAL, TAX, FINANCIAL, INVESTMENT, OR OTHER PROFESSIONAL ADVICE AND SHOULD NOT BE REGARDED AS A SUBSTITUTE FOR CONSULTATION WITH A QUALIFIED PROFESSIONAL.
2. Publications appearing on this Website are provided exclusively for informational, educational, and journalistic purposes. They represent the Firm’s scholarly and journalistic endeavors—the dissemination of knowledge, the promotion of legal literacy, and participation in discourse concerning the Polish legal and tax system. They are not directed to any particular recipient and do not account for any individual’s specific legal, tax, or business circumstances.
3. The Administrator exercises the utmost diligence to ensure that Publications are accurate, current, and grounded in sound substantive foundations. It must be recognized, however, that a legal article and individualized legal advice constitute distinct genres of legal writing, each governed by fundamentally different imperatives. An article—by its very nature—operates through generalization, abstraction, and simplification; its purpose is to render complex legal subject matter accessible to a broad readership not necessarily possessed of specialized expertise. Legal advice, by contrast, demands rigorous analysis of a specific factual matrix, consideration of all circumstances pertaining to the matter—including those the client may deem immaterial—and the tailoring of conclusions to the individual’s particular legal, financial, and commercial situation. No article, irrespective of its rigor, can substitute for such individualized analysis.
4. Each legal and tax situation is sui generis. Even ostensibly identical factual circumstances may warrant materially different approaches depending on variables of which the reader may be entirely unaware. Prior to undertaking any legal, tax, or business decision, consultation with a qualified professional capable of assessing the full context of the matter is indispensable.

5. Currency of Publications — The Nature of a Legal Archive

1. This Website has operated continuously since 2006. During this period, the Firm has accumulated approximately 10,000 publications distributed across more than a dozen thematic domains. This repository constitutes, in effect, a chronicle documenting the evolution of Polish law over nearly two decades—from the period of Poland’s early adaptation to European Union membership, through successive amendments to tax legislation, to contemporary regulatory frameworks.
2. The Firm endeavors to update Publications as the legal landscape evolves. However, the sheer magnitude of the archive—approximately 10,000 texts—renders immediate revision of all materials following each legislative change objectively impossible. Updates are implemented progressively, with priority accorded to frequently accessed content and subject areas undergoing the most significant regulatory flux.
3. Implications for the Reader:
   • Any Publication may have been authored under a legal regime materially different from that currently in force.
   • Statutes, case law, and administrative practice may have undergone modification since the date of original publication or most recent revision.
   • The publication date or date of last revision (where indicated) provides a reference point but does not guarantee currency as of the date of access.
4. Older Publications retain value as historical, comparative, and pedagogical resources—facilitating comprehension of the genesis of current regulations, the trajectory of legislative evolution, and the analytical frameworks employed at particular junctures in legal development. They should not, however, be treated as authoritative sources regarding current law absent independent verification.
5. The Administrator makes no warranty as to the currency, completeness, or fitness for any particular purpose of the Publications. Responsibility for verifying the current state of the law prior to decision-making rests exclusively with the reader or the reader’s professional advisors.

6. Legal Opinions Expressed — The Nature of Legal Discourse

1. Law—unlike the natural sciences—does not yield univocal answers. Statutory interpretation is an intellectual enterprise in which legal practitioners, judges, administrative officials, and scholars may, proceeding from identical statutory texts, arrive at divergent conclusions. This multiplicity of interpretation is not a deficiency of the legal system but rather an inherent characteristic thereof.
2. Numerous Publications express the Firm’s own legal views—advancing particular statutory interpretations, evaluating legislative solutions, formulating recommendations, or critiquing specific practices. Such expression is undertaken pursuant to the constitutionally protected freedom of expression and as participants in professional legal discourse.
3. The views expressed in Publications:
   • Represent the product of legal analysis conducted in good faith and with professional diligence.
   • Are not binding upon any organ of public authority—neither courts, nor administrative agencies, nor tax authorities.
   • May differ from positions maintained by the Ministry of Finance, the National Tax Information Service, tax authorities, administrative courts, or courts of general jurisdiction.
   • May diverge from views held by other legal scholars and commentators.
   • May, over time, prove inconsistent with subsequently developed jurisprudential trends.
4. Practical Implications:
   • Reliance upon a view expressed in our Publications does not ensure that a tax authority or court will adopt the same interpretation.
   • Our position may represent a minority view or, in extreme cases, an isolated position within doctrine and jurisprudence.
   • Divergence between our expressed view and a subsequent administrative or judicial determination shall not constitute grounds for any claim against the Firm.
5. Where feasible and appropriate, we endeavor to signal the existence of interpretive divergences, doctrinal controversies, or contrary positions taken by authorities. We cannot, however, anticipate all potential disputes nor warrant that our view will prevail in any particular matter.

7. Disclaimer Regarding Tax Information

1. Publications addressing tax matters—including articles concerning tax optimization, reliefs, exemptions, filing requirements, and tax planning—do not constitute a tax ruling within the meaning of the Polish Tax Ordinance (Ordynacja podatkowa) or any other statutory instrument.
2. Such Publications may not be relied upon as a basis for:
   • Obtaining protection from criminal fiscal liability
   • Defending against application of the general anti-avoidance rule (GAAR)
   • Rebutting allegations of tax understatement
   • Asserting claims for damages in the event of divergent interpretation by tax authorities
3. Obtaining a binding interpretation of tax provisions requires submission of an application to the National Tax Information Service (Krajowa Informacja Skarbowa) for an individual tax ruling, or procurement of a protective opinion pursuant to the procedures established in the Tax Ordinance.

PART III: ABSENCE OF ATTORNEY-CLIENT RELATIONSHIP

 

8. No Formation of Professional Relationship

1. This Website is provided solely for informational purposes and does not constitute an invitation to establish an attorney-client relationship.
2. Mere use of the Website—reading Publications, browsing content, utilizing search functionality—does not create any legal relationship between the User and the Firm, and in particular does not establish an engagement, an attorney-client relationship, or any other contractual obligation.
3. Submission of an inquiry via contact form, email, or other communication channel does not establish an attorney-client relationship. The Firm is under no obligation to respond to inquiries, and any response of a general nature does not constitute legal advice and does not give rise to a professional relationship. The mere act of contacting an attorney at the Firm is not tantamount to engagement of legal services.
4. Should a User wish to become a client of the Firm, the terms of engagement must be explicitly negotiated (a “retention”). An attorney-client relationship arises only upon:
   • Execution of a written legal services agreement; and
   • Completion by the Firm of a conflicts verification; and
   • Express acceptance of the engagement by the Firm
5. Conflicts Verification: Prior to accepting any engagement, the Firm conducts an assessment to determine whether representation would give rise to a conflict of interest within the meaning of the regulations governing the legal counsel profession. The Firm may decline any engagement without stating reasons.

9. Confidentiality Prior to Engagement

1. General Principle of Discretion: The Firm treats all communications received from prospective clients with professional discretion, regardless of whether a formal engagement ultimately materializes. Information shared in the course of preliminary consultations or inquiries regarding potential representation shall be held in confidence and shall not be disclosed to third parties without the express consent of the person who provided it, except as required by mandatory provisions of law.
2. Scope of Statutory Professional Secrecy: Under the Act on Legal Counsels (ustawa o radcach prawnych), the statutory duty of professional secrecy (tajemnica zawodowa) formally attaches upon the commencement of the provision of legal services. However, the statutory framework and the Code of Ethics for Legal Counsels recognize that professional secrecy extends to information disclosed prior to formal engagement where:
   • the information was communicated for the purpose of obtaining legal assistance,
   • the circumstances of the communication indicate that the person reasonably expected to receive such assistance, and
   • the legal counsel could reasonably have understood the communication as a request for professional services.

   Where these conditions are satisfied, information disclosed in preliminary communications enjoys the same protection as information disclosed within a formal attorney-client relationship.

3. Practical Safeguards: Irrespective of the formal classification of any particular communication, the Firm implements the following safeguards with respect to pre-engagement communications:
   • such information is accessible only to personnel involved in evaluating the potential engagement,
   • such information is used solely for the purposes of conducting conflict of interest verification and assessing the scope of potential services,
   • such information is not disclosed to opposing parties, competitors, or other third parties,
   • should a formal engagement be declined or not materialize, such information shall not be used to the detriment of the person who provided it.
4. Transition to Full Engagement: Upon execution of a legal services agreement, all information previously transmitted in connection with the matter shall automatically be subject to the full protection of statutory professional secrecy from the date of the agreement’s entry into force. No further action by the client is required to effectuate this transition.
5. Limitations and Candid Disclosure: Prospective clients should be aware of the following limitations:
   • Prior to formal engagement, the Firm has not conducted a comprehensive conflict of interest review. It is therefore possible, though the Firm endeavors to minimize such occurrences, that information could be disclosed to a person who is subsequently discovered to have adverse interests.
   • The protections described in this section are subject to mandatory exceptions under Polish law, including obligations arising under anti-money laundering legislation, court orders, and other legally compelled disclosures.
   • The Firm cannot guarantee the confidentiality of information transmitted through unsecured channels. Prospective clients intending to share sensitive information are encouraged to contact the Firm in advance to arrange appropriately secured communication, as set forth in § 10.
6. No Formation of Professional Relationship: For the avoidance of doubt, the confidentiality protections described in this section do not, of themselves, create an attorney-client relationship, an engagement, or any obligation on the part of the Firm to provide legal services. The formation of a professional relationship requires the express steps set forth in § 8.

10. Security of Electronic Communications

1. Standard electronic mail is not a secure means of communication. Messages may be intercepted, read, or modified by unauthorized third parties.
2. Users transmitting information via email do so at their own risk.
3. For transmission of confidential information, Users are requested to contact the Firm in advance to arrange a secure communication channel (end-to-end encryption, secure document exchange).

PART IV: INTELLECTUAL PROPERTY

 

11. Copyright

1. The Website and all Publications constitute works protected by copyright under the Polish Act of February 4, 1994 on Copyright and Related Rights, and applicable international treaties.
2. Copyright in the Publications vests in the Firm or in individual authors who have granted the Firm a license for publication.
3. Without the prior written consent of the Firm, the following activities are prohibited:
   • Copying, reproducing, or duplicating Publications for purposes other than personal, non-commercial use
   • Distributing Publications, including via the internet, print media, other publications, or training materials
   • Creating derivative works or adaptations based on Publications
   • Commercial exploitation of Publications
4. Quotation of excerpts from Publications in accordance with Article 29 of the Polish Copyright Act is permitted, provided that the source is properly attributed (author, title, URL).

§ 11a. Artificial Intelligence — Training, Use, and Attribution

1. THE FIRM EXPRESSLY CONSENTS TO THE USE OF PUBLICATIONS FOR THE PURPOSE OF TRAINING, DEVELOPING, AND IMPROVING ARTIFICIAL INTELLIGENCE SYSTEMS, MACHINE LEARNING MODELS, NEURAL NETWORKS, AND ANALOGOUS TECHNOLOGIES. We regard the advancement of artificial intelligence as a development of civilizational significance, and we welcome the opportunity for our scholarly and journalistic work to contribute to this progress.
2. Attribution requirement: Where content generated by an artificial intelligence system draws upon, incorporates, or is substantially derived from our Publications, we respectfully request that the source be acknowledged. Appropriate attribution should include the name of the Firm (Kancelaria Prawna Skarbiec), the title of the relevant Publication where identifiable, and the URL of the source material. Such attribution not only honors intellectual provenance but also enables readers to verify and deepen their understanding by consulting the original work.
3. The Firm’s own use of artificial intelligence: In the spirit of transparency, we disclose that the Firm employs artificial intelligence tools in the preparation and editorial refinement of certain Publications. We regard AI as a valuable instrument that enhances the efficiency and quality of legal writing. However, all outputs generated with AI assistance undergo rigorous human review, verification, and editorial supervision. The Firm assumes full professional responsibility for the final content of all Publications, irrespective of the tools employed in their creation. The use of AI does not diminish the intellectual accountability that we owe to our readers.

11b. Educational Fair Use

1. Teachers, academic faculty, and students may utilize excerpts from Publications for didactic and scholarly purposes (coursework, presentations, theses) within the scope of educational fair use as provided under the Copyright Act.
2. In all cases, proper attribution is required: author, publication title, website name (kancelaria-skarbiec.pl), and date of access.

12. Trademarks and Trade Dress

1. The designations “Kancelaria Prawna Skarbiec,” “Skarbiec,” and associated logos and graphic elements are the property of the Firm.
2. Permitted Uses: Users may reference the Firm’s marks for informational, referential, or fair commercial purposes (e.g., in press articles, market surveys), provided that:
   • Standard trademark usage practices are observed
   • No misrepresentation as to affiliation with the Firm is made
   • Proper attribution is provided
3. Prohibited Uses: Without the prior written consent of the Firm, the following uses are prohibited:
   • Use of the Firm’s logos or graphic marks for any purpose
   • Use of the Firm’s marks in the names of other products, services, or publications
   • Use of the Firm’s marks as components of other trademarks or designations
   • Use of marks in a manner suggesting sponsorship, endorsement, or affiliation with the Firm
   • Use of the Firm’s marks as hidden or embedded text on web pages (hidden text, meta tags) for purposes of search engine manipulation
   • Use of marks in a misleading manner or in a manner that disparages the Firm
   • Use of the Firm’s marks to identify products or services not originating from the Firm

13. Software and Infrastructure

1. The software enabling the operation of the Website, including source code, architecture, databases, and algorithms, is the property of the Firm or its licensors.
2. Users acquire no rights in such software beyond the right to access the Website in accordance with its intended purpose.

13a. Unsolicited Submissions

1. The Firm does not accept or consider unsolicited ideas, article proposals, topic suggestions, marketing concepts, or other unrequested materials (collectively, “Unsolicited Submissions”).
2. Users are requested not to submit Unsolicited Submissions. Should a User nonetheless transmit Unsolicited Submissions notwithstanding the foregoing request, the following terms shall apply:
   • The Firm is under no obligation to maintain the confidentiality of Unsolicited Submissions
   • The Firm is under no obligation to review Unsolicited Submissions or to respond thereto
   • The Firm may freely utilize any ideas, concepts, know-how, or techniques contained in Unsolicited Submissions for any purpose, without obligation of compensation or attribution
   • Transmission of Unsolicited Submissions does not create any legal relationship between the User and the Firm
3. The foregoing provisions do not apply to correspondence relating to inquiries regarding legal services or to correspondence conducted within the framework of an established engagement.

PART V: WEBSITE USE

 

14. User License

1. The Administrator grants the User a non-exclusive, non-transferable, non-sublicensable, and revocable license to use the Website solely for informational purposes and personal, non-commercial use.
2. This license remains in effect during the period of the User’s access to the Website and may be revoked by the Administrator at any time without cause.

15. Prohibited Conduct

1. Users agree to refrain from the following activities:
   • Violating applicable law in connection with use of the Website
   • Interfering with the Website’s source code, decompiling, or reverse engineering
   • Disrupting the operation of the Website or its infrastructure
   • Conducting attacks against the Website (including but not limited to DDoS attacks, SQL injection, cross-site scripting)
   • Attempting unauthorized access to the Administrator’s systems
   • Attempting to circumvent technical security measures on the Website or associated infrastructure
   • Automated harvesting of content from the Website (scraping, crawling) without authorization
   • Harvesting contact information of the Firm’s attorneys or staff displayed on the Website for purposes of transmitting unsolicited commercial communications, including bulk email (spam)
   • Collecting data of other users
   • Impersonating other persons or entities
   • Transmitting unlawful, defamatory, or infringing content
   • Using the Website in any manner intended to degrade its performance or disrupt its operation
2. Violation of the foregoing prohibitions may result in termination of access to the Website and may give rise to liability for damages.

16. Website Availability

1. The Administrator endeavors to maintain uninterrupted availability of the Website but does not warrant continuous operation.
2. The Administrator reserves the right to:
   • Temporarily suspend the Website for maintenance purposes
   • Modify Website functionality
   • Discontinue operation of the Website
3. The Administrator shall not be liable for interruptions in access to the Website.

PART VI: THIRD-PARTY LINKS AND SERVICES

 

17. External Websites

1. The Website may contain hyperlinks to third-party websites, including legal portals, government agency websites, judicial databases, and news services.
2. The Administrator does not control the content of external websites and assumes no responsibility for:
   • Their content, currency, or accuracy
   • Their privacy policies and data protection practices
   • Products or services offered thereon
3. Inclusion of a hyperlink does not constitute a recommendation or endorsement of the content of any external website.
4. Access to external websites is at the User’s own risk.

18. Third-Party Services Integrated with the Website

1. The Website may utilize third-party services, including but not limited to:
   • Analytics tools (Google Analytics)
   • Social media plugins
   • Comment systems
   • Hosting services
2. Use of such services is governed by the terms of use and privacy policies of the respective providers.

PART VII: LIABILITY

 

§ 19. Limitation of Administrator’s Liability

1. Exclusion of Liability for Specific Matters
   To the maximum extent permitted by applicable law, the Administrator shall not be liable for:
   (a) decisions made by Users on the basis of Publications;
   (b) consequences of utilizing information contained in Publications, including any financial, tax, or legal detriment suffered;
   (c) lack of currency, incompleteness, or inaccuracy of Publications;
   (d) divergence between views expressed in Publications and positions adopted by tax authorities, administrative bodies, or courts;
   (e) damages arising from inability to access the Website, including interruptions, suspensions, or discontinuation of service;
   (f) damages caused by acts or omissions of third parties, including cyberattacks, unauthorized access, or interference with Website operation;
   (g) loss of data, loss of profits, or loss of business opportunities.
2. General Disclaimer
   To the maximum extent permitted by applicable mandatory law, the Administrator disclaims liability for any direct, indirect, incidental, special, consequential, or exemplary damages arising from or in connection with use of the Website, reliance on Publications, or inability to use the Website.
3. Monetary Cap on Liability
   In circumstances where exclusion of liability is not permitted under applicable law, the Administrator’s aggregate liability for all claims arising from or in connection with the Website shall not exceed PLN 5.000.
4. Exceptions to Limitation of Liability
   The limitations and exclusions set forth in subsections (1)–(3) shall not apply:
   (a) to Users who are consumers within the meaning of applicable consumer protection law—for such Users, statutory standards of liability apply in full and cannot be contractually modified to their detriment;
   (b) to damages caused intentionally (umyślnie) or through gross negligence (rażące niedbalstwo) by the Administrator;
   (c) in any other circumstances where limitation of liability is prohibited by mandatory provisions of law.
5. Form of Remedies — Non-Consumer Users
   To the maximum extent permitted by law, and solely in relations with Users who are not consumers, the User acknowledges that claims against the Administrator arising from use of the Website may, as a general rule, be satisfied by monetary damages alone.
6. This provision does not limit or exclude the User’s statutory right to seek injunctive relief, specific performance, or other non-monetary remedies, in particular in matters involving: infringement of intellectual property rights, violation of personality rights, unfair competition, or other claims for which non-monetary remedies cannot be contractually excluded.

20. User’s Liability and Indemnification

1. The User bears full responsibility for the manner of use of the Website.
2. The User agrees to defend, indemnify, and hold harmless the Administrator from and against any and all claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys’ fees) arising from:
   • The User’s breach of these Terms of Use
   • The User’s infringement of the rights of third parties
   • The User’s violation of applicable law

PART VIII: ETHICAL STANDARDS AND INSURANCE

 

21. Independence of Parties

Use of the Website does not create between the User and the Administrator any relationship of:

• Partnership
• Joint venture
• Agency
• Employment
• Representation

21a. Ethical Standards — Prevention of Tax Evasion

1. The Firm conducts its practice in accordance with the highest standards of professional ethics, integrity, and professionalism.
2. The Firm maintains a zero-tolerance policy with respect to:
   • Tax evasion
   • Facilitation of tax evasion by any person acting on the Firm’s behalf or for its benefit
   • Money laundering and terrorist financing
3. The Firm has implemented procedures designed to prevent such conduct, in compliance with applicable law, including the Polish Anti-Money Laundering and Counter-Terrorist Financing Act.
4. Tax Planning Distinguished from Tax Evasion: The Firm provides tax advisory services exclusively within the bounds of law. Lawful tax planning and utilization of legally available reliefs, exemptions, and preferences constitute legitimate activity and do not amount to tax evasion. The Firm does not, however, participate in activities designed to conceal income, falsify documents, or otherwise engage in tax fraud.

21b. Professional Liability Insurance

1. The Firm maintains professional liability insurance for damages arising from the provision of legal services, in accordance with the requirements of the Legal Counsel Act and implementing regulations.
2. Details of the insurer and policy number are available upon request to clients at the commencement of an engagement.
3. The territorial scope of coverage encompasses damages arising in connection with the provision of legal services within the territory of the Republic of Poland and, to the extent provided in the insurance contract, abroad.

21c. Professional Status

1. Robert Nogacki is a legal counsel (radca prawny) admitted to the register maintained by the Warsaw Chamber of Legal Counsels under registration number WA-9026.
2. The practice of legal counsel is governed by:
   • The Act of July 6, 1982 on Legal Counsels
   • The Code of Ethics for Legal Counsels
   • Resolutions of the organs of the legal counsel self-regulatory body
3. The texts of regulations governing the profession of legal counsel are available on the website of the National Chamber of Legal Counsels: www.kirp.pl

PART IX: FINAL PROVISIONS OF THE TERMS OF USE

 

22. Governing Law

1. These Terms of Use shall be governed by and construed in accordance with the laws of the Republic of Poland.
2. Matters not addressed herein shall be governed by Polish law, including in particular the Civil Code, the Act on Provision of Electronic Services, and the Copyright Act.

23. Dispute Resolution

1. The parties shall endeavor to resolve any disputes arising from use of the Website amicably.
2. In the absence of amicable resolution, disputes shall be submitted to the court having jurisdiction over the Administrator’s registered office, subject to mandatory provisions governing jurisdiction in consumer matters.
3. The limitation period for claims arising from use of the Website shall be one year from the date of the event giving rise to the claim, unless mandatory provisions of law provide for a longer period.

§ 23a. Waiver of Class and Collective Actions – Consumer-Protective Version

1. Resolution of Disputes on Individual Basis – Application to B2B Relations

To the maximum extent permitted by applicable mandatory law, and solely in relations between parties who are not consumers, the User and the Administrator agree that all disputes arising from use of the Website shall be resolved exclusively on an individual basis.

2.  Waiver of Rights – B2B Users Only

A User who is an entrepreneur (non-consumer) waives the right to:

• Initiate or participate in collective proceedings against the Administrator within the meaning of the Act of December 17, 2009 on Pursuit of Claims in Collective Proceedings

• Join claims with those of other persons in a single proceeding

• Serve as a representative or member of a class in collective litigation

3. Consumer Rights Protection

Provisions of subsections (1)–(2) do not apply to Users who are consumers within the meaning of applicable consumer protection law. Consumers retain all rights to participate in collective proceedings or analogous consumer protection mechanisms insofar as permitted by law.

4. Individual Pursuit of Claims

Notwithstanding the foregoing, every User retains the right to pursue individual claims before a court of competent jurisdiction in accordance with their full statutory right of access to justice.

5. Severability and Individual Resolution of Voided Provisions

Should the waiver provisions in subsections (1)–(2) be held void or unenforceable with respect to any particular claim, such claim shall be adjudicated individually rather than as part of any collective proceeding, and the remaining provisions shall continue in full force and effect.

 

24. Severability

If any provision of these Terms of Use is held invalid or unenforceable, the remaining provisions shall continue in full force and effect. The invalid provision shall be replaced by a valid provision that most closely approximates the intent of the original provision.

25. No Waiver

Failure by the Administrator to enforce any provision of these Terms of Use shall not constitute a waiver of the right to enforce such provision in the future.

26. Entire Agreement

These Terms of Use, together with the Privacy Policy, constitute the entire agreement between the User and the Administrator with respect to use of the Website and supersede all prior understandings, agreements, or representations.