Michał Górecki
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Used software may be resold with its licence
In case C-166/15, Ranks and Vasiļevičs, the CJEU ruled that a purchaser of an original computer program with an unlimited-use licence may resell the used software together with the licence. Selling a backup copy, however, is unlawful…
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Management board members’ ‘occupational risk’
Management board members of Polish joint-stock companies are thought to be in a safer position than their counterparts in Polish limited liability companies because there is no equivalent of Article 299 of the Polish Commercial Companies Code, under which the management board members of a limited liability company are jointly and severally liable for its…
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Combining special economic zone permits — a change in the tax authorities’ approach
Until the end of 2014, tax authorities considered that a business operating in a special economic zone under several permits could keep a single set of accounting records to calculate zone income and therefore…