Province Administrative Court

The condition of possession applied only to legal successors of the prior owner of Warsaw property and became irrelevant after 1946

In judgments dated 22 May 2019, the Province Administrative Court in Warsaw issued its first extensive ruling on the condition of possession under the Warsaw Decree. The court held that this condition applied only to the legal successors of the prior owner of the real estate and was a condition for effective filing of a decree application, not granting of the application. And after 1946, this condition became irrelevant.

Distinctive character of a trademark

To obtain protection for a trademark the owner must prove that a sign has a distinctive character, i.e. it is not merely descriptive. But it is often unclear whether this is the case.

Can colour be a trademark?

Although in theory it is possible to register a trademark in the form of a single colour, in Polish practice such marks are vanishingly rare. Essentially, such protection is possible only if the applicant proves “secondary distinguishing power”—showing that the target customers for the goods clearly associate the colour with a specific company.

Ecological NGOs are capable of more and should do more

Imposing remedial measures requires a finding of environmental harm, including determination of a reference point for assessment of the damage. If an ecological NGO claims environmental harm, it must be properly documented.

No income recognised on in-kind contribution to partnership

In-kind contribution of a sole proprietorship to a partnership does not constitute the sale of the business, and thus the partner is not deemed to have income on the transaction.

When is income on currency options recognised?

In the case of “virtual” currency forward contracts income is deemed to arise upon receipt of payment.