General Reservations

This website was commissioned by TLA for informational purposes only. Any information contained in the materials and articles published on the website are indicative in nature, they do not embody legal or fiscal advice, nor do they constitute an offer within the meaning of the Civil Code.
Except as permitted by law, the distribution, recording and reproduction of data or information from the website in whole or in part without the written consent of TLA is not permitted.
The term TLA, used in this text and on the website, refers to: TLA Smoczyński Koniewski Doradztwo Podatkowe Sp. z o.o. with its registered office at ul. Włodkowica 12/6, 50-072 Wrocław, entered into the National Court Register maintained by the District Court for Wrocław-Fabryczna, VI Commercial Department of the National Court Register under KRS number: 0000346357, NIP [Tax Identification Number]: 897-175-83-76, REGON: 021165816, share capital: PLN 34,000.

Rules on Liability

Information published and made available on TLA’s website may not be considered as legal and/or fiscal advice regarding any matter whatsoever. All persons wishing to obtain information related to the content of this website should at all times seek TLA’s advice.
Any information and content published on this website is for information purposes only and was valid at the time of its publication on the website. The usefulness of those materials for determining the legal status regarding a particular matter is expressly excluded, unless stated otherwise.
Due to constant changes in regulations as well as frequent differences in jurisprudential opinions, it is not possible to provide univocal answers or interpretations regarding a given matter without analysing its circumstances. Therefore, to the extent permitted by law, TLA does not assume any liability resulting from or in connection with the use of any content published on TLA’s websites without prior consultation or advice from TLA.
Any decision made on the basis of information indicated on this website is made by the person using this information at their own risk. TLA shall not be held liable for any damage resulting from direct or indirect access to this website or from the use of the information contained therein, in particular for lost profits or benefits.
TLA shall also not be held liable for the content of other websites, in particular those which may have referred you to this website and those you may be referred to from this website. TLA does not bear responsibility for any of the aforementioned websites or any links indicated on the aforementioned websites.
If TLA’s website indicated a link to a third party’s website, such link was indicated by TLA in good faith and in the belief that the factual or potential content of such website is pertinent to the content of TLA’s website. The fact of providing those links does not mean that TLA has made an assessment (review) and/or accepted the content of the linked third party’s website.

Copyright and Trademarks

Each person using TLA’s website is responsible for compliance with copyrights and industrial property rights.
The user of TLA’s website may use it only in a manner consistent with the applicable law and the principles of social coexistence, with respect for intellectual property rights.
Except as permitted by law, no content, materials, recordings etc. contained on TLA’s website may be modified, made public, distributed or included in other works, publications or websites, in whole or in part, without the prior written consent of TLA. All content of TLA’s website is protected by copyright.
TLA’s website may contain trademarks, trade names and logos reserved by both TLA and third parties. As long as they were made available on TLA’s website, TLA does not grant a license to use them in any way. All and any materials, information and data contained on the website, in particular: photos, recordings, graphics, texts, interactive elements, are protected by subjective rights, including proprietary copyrights, and their violation is subject to legal sanctions.

Applicable Law

The use of this website, as well as the transmission of information contained therein and the compliance with these terms and conditions is subject to Polish law.