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