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1
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Kształtowanie się zasad dostępu do zasobów cyfrowych w ramach zarządu powierniczego w Stanach Zjednoczonych

100%
Wudarski A.
Forum Prawnicze
|
2020
|
issue 1 (57)
3–21
EN
The paper focuses on US legislation before the drafting of the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) in 2015, examining the legal and social issues faced by American lawyers in their search for a balance be- tween facilitating fiduciary access and respecting privacy. Special attention is paid to the first legislative initiatives at the state level as well as to models of regulations that represent opposite approaches to access to digital assets: the Privacy Expectation Afterlife and Choices Act (PEAC) and the Uniform Fiduciary Access to Digital Assets Act (UFADAA). The analysis considers the requirements for gaining access to the account of a deceased user, conflicts between legally protected interests federal and state laws, and the meaning of such legal terms as digital assets, fiduciary, custodian, content of an electronic communication, et. al. The reasons for the failure of these acts to receive final approval are also analysed. The research is based on American doctrine, state and federal legal acts, documentation of the legislative process, and the work of expert groups, including, primarily, the Uniform Law Commission (ULC).
2
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Legal aspects of the use of social media accounts: current state and perspectives

75%
Nekit K.
The Lawyer Quarterly
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2020
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vol. 10
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issue 3
305-323
EN
This article analyzes the concept and legal nature of social media accounts to explore whether these can become the object of civil-law rights, particularly, an object of property or so-called virtual property rights. It examines the essence of a social media account and reveals the possibility of distinguishing specific elements in its structure. Some problems connected to social media accounts including liability for its content to the opportunity to purchase an account are investigated. The recent case law concerning business accounts is analyzed. The conclusion is made that every company should develop its own policy concerning social networks where all possible consequences connected with the rights in relation to social media accounts of the company would be specified, as there is no uniform court practice on this issue. The article also considers, whether it is possible to inherit a social media account. This takes into account approaches in various countries to the problem of determination of the post-mortem fate of digital assets, which shows a unified tendency to consider social media accounts as part of the estate transferred to the heir.
3
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Projekt "Digitální aktiva a soukromé právo". Mezinárodní organizace UNIDROIT vychází z návrhu České republiky

63%
Pauknerová M.
Právník. Teoretický časopis pro otázky státu a práva (The Lawyer - Scientific Review for Problems of State and Law)
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2022
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vol. 161
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issue 2
156-165
EN
This information deals with the project on Digital assets and private law which is currently being prepared in the framework of UNIDROIT in cooperation with UNCITRAL, the Czech Republic was one of important initiators of this project. The UNIDROIT Exploratory Working Group is composed of experts selected for their expertise in the field of property law, secured transactions, and digital technology and the law, representing the world’s different systems, common law and civil law. The author describes the history of the project and the relevant sources, the scope of the project and definitions of digital assets and control, pointing out on problems of translation into Czech. She introduces the outline of the project, conceived as a set of principles with commentary and illustrations. The project should be finalised in 2022–2023 and adopted in 2023.
CS
Informace je věnována projektu Digitální aktiva a soukromé právo, který je v současné době připravován v rámci UNIDROIT ve spolupráci s UNCITRAL. Jedním z důležitých iniciátorů tohoto projektu byla Česká republika. Pracovní skupina UNIDROIT je složena z expertů v oblasti majetkového práva, zajištěných transakcí a právní regulace digitálních technologií, kteří reprezentují různé právní systémy v rámci common law a civilního práva. Autorka popisuje historii projektu a relevantní zdroje, rozsah projektu a obsahové vymezení digitálních aktiv a kontroly, s poukazem na určité problémy vznikající při překladu do češtiny. Uvádí nástin projektu, který je pojat jako soubor principů s komentářem a ilustracemi na konkrétních příkladech. Projekt by měl být finalizován v letech 2022–2023 a přijat v roce 2023.
4
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Legal regulation of the international financial architecture in the context of digital transformation . The experience of the European Union and the Republic of Poland

63%
Romanenko S.
Copernicus Political and Legal Studies
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2023
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vol. 2
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issue 2
7-21
EN
The digital transformation of public relations has become possible with the introduction of artificial intelligence, the Internet of Things, cloud computing, immersive technologies, and data analytics. These technologies make it possible to create a metaverse where communication, knowledge acquisition, work, business, investment, creativity, and much more are available to everyone. The article offers an in-depth analysis of the institutional legal framework governing the international financial architecture within the realm of digital transformation. It explores regulatory mechanisms and developmental trends within the legal and financial systems of both the European Union and the Republic of Poland. The study delves into instances of commercial fraud involving digital assets, thoroughly examining their implications on the traditional financial system. In the virtual world, the capital market has no borders and jurisdictions. False and unreliable information has become an instrument of manipulation by society and is actively used by market participants. The conventional financial system experiences a loss of control over its functions, particularly in the process of converting fiat funds into digital assets. Decentralized finance regulated by cryptocurrency can replace the Bretton – Woods system. Blockchain is “a technology of utmost honesty” in data transmission. The task of society is to be guided by ethical, social, moral, and environmental aspects in the initial placement of information. The effectiveness of legal regulation of the digital environment is possible only with the adoption of regulations, rules, and recommendations of international organizations in the legislation of each country. A single principle of legal regulation will allow us to build a more just world and its sustainable development.
5
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Digital and Blockchain-based Legal Regimes: An Eea Case Study Based on Innovative Legislations – Comparison of French and Liechtenstein Domestic Regulations

63%
Lins B., Praicheux S.
Financial Law Review
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2021
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vol. 22
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issue 2
1-17
EN
The financial crisis of 2007/08 had shattered the global financial system and led – besides a flood of regulations – to a wide range of new concepts and business models. One of these new concepts was “Bitcoin”, a private digital monetary system, which is characterized by decentralization, transparency and immutability. To date the underlying Blockchain or Distributed Ledger Technology (DLT) has evolved and offers an extensive range of possibilities, particularly in the financial industry. So far, an EU-wide legal basis for Blockchain or DLT applications and services is missing. France and the Principality of Liechtenstein took a step forward and adopted national laws trying to offer legal certainty in this field. This article aims to provide a comparison of the two acts and underline the similarities and differences.
6

Spadek digitalny w prawie polskim - przykład Facebooka

51%
Czaniecka E.
Rejent
|
2022
|
issue 1 (369)
11-35
EN
The publication addresses the issue of digital content inheritance. The scope of the paper has been narrowed to the consumer relationship between Facebook and its users. The paper focuses on the regulations of Polish inheritance law and refers to the right to privacy through the prism of personal data protection and telecommunications secrecy. The analysis is preceded by a brief discussion of legal solutions applied in the USA. The 2013 opinion of the German Bar Association (Deutschen Anwaltvereins) is presented. The main theses of the decision of the Federal Supreme Court of Germany (Bundesgerichtshof), dated 12 July 2018, in a case about granting access to an account to the parents of a deceased service user are also presented. The basic aim of the paper is to establish whether, on the grounds of Polish law, digital resources gathered during one’s lifetime may be inherited. In particular, does a potential heir, in acquiring all the rights and obligations of their legal predecessor, also acquire the right to access their social media account and the digital content contained therein.
7
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Opodatkowanie walut wirtualnych w polskim prawie podatkowym

51%
Kowalczyk R.
Studia i Prace Kolegium Zarządzania i Finansów
|
2022
|
issue 187
89-109
EN
The aim of the article is to assess the current tax law regulations and outline the desired directions of their change. An important part of it is also the characterization of virtual currencies from an extralegal point of view. The first part discusses the issue of virtual currencies and digital assets created on the basis of blockchain technology. The second part describes the industry terminology. The third part discusses the evolution of tax law regulations regarding cryptocurrencies in Poland and analyzes the applicable tax regulations. The fourth part discusses the case law and presents the directions adopted in tax interpretations. The summary outlines proposals for legal and tax changes de lege ferenda.
PL
Celem artykułu jest dokonanie oceny bieżących regulacji prawnopodatkowych i nakreślenie pożądanych kierunków ich zmiany. Istotną jej część stanowi ponadto scharakteryzowanie walut wirtualnych z pozaprawnego punktu widzenia. W części pierwszej omówiono zagadnienie walut wirtualnych oraz aktywów cyfrowych tworzonych na podstawie technologii blockchain. W części drugiej opisano terminologię branżową. W części trzeciej zaprezentowana została ewolucja regulacji prawnopodatkowych dotyczących kryptowalut w Polsce oraz dokonano analizy obowiązujących przepisów podatkowych. W części czwartej omówiono orzecznictwo oraz przedstawiono kierunki przyjmowane w interpretacjach podatkowych. W podsumowaniu nakreślono propozycje zmian prawnopodatkowych de lege ferenda.
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