Glossary
A
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A1 certificate
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Acquisition of real estate by foreigners
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Active repentance (czynny żal)
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Advance pricing agreement (APA)
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Agency agreement
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AI Act compliance
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Annual leave
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Anti-money laundering (AML)
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Apostille
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Appeal in civil proceedings
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Arbitration
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Articles of association
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Asset freezing order
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Assignment of receivables
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Authorised Economic Operator (AEO)
C
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Cassation complaint
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CBAM
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Challenging a shareholders’ resolution
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Choice of law clause
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Civil law partnership
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Civil Litigation
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Class action (postępowanie grupowe)
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Collective redundancy
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Commercial Law
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Commercial proxy
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Company division
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Company in organisation
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Company merger
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Company Registration
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Competition Law
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Compliance Officer
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Construction permit
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Consumer Rights
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Contract Law
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Contractual penalty
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Contribution in kind
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Controlled foreign company (CFC)
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Convertible loan
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Copyright
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Corporate criminal liability
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Corporate restructuring plan
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Corporate secretary
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Corporate Sustainability Due Diligence Directive (CSDDD)
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Corporate tax
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Court fees in commercial cases
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Criminal Law
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Criminal Record
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Cross-border conversion
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Cyber Resilience Act
D
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D&O liability insurance
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Data Act
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Data breach notification
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Data Protection
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Debt Recovery
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Default judgment
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Derivative action (actio pro socio)
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Developer agreement
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Digital Services Act (DSA)
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Disinheritance
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Dismissal
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Distribution agreement
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Dividend
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Division of marital property
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DORA Regulation
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Double taxation treaty
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Due diligence
E
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E-money institution
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Earn-out
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Easement / servitude
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Employee Capital Plans (PPK)
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Employee liability for damage
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Employee Stock Option Plan (ESOP)
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Employment certificate (świadectwo pracy)
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Employment Contract
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Enforcement clause
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Enforcement proceedings
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Environmental decision
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Escrow account
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ESG reporting (CSRD)
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Estonian CIT
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EU Blue Card
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EU Deforestation Regulation (EUDR)
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EU Sanctions compliance
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EU Taxonomy Regulation
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European Arrest Warrant (EAW)
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European Order for Payment
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European Small Claims Procedure
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Excise duty
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Exclusion of a shareholder
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Exit tax
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Extended producer responsibility
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Extradition
L
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Land and mortgage register
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Late payment interest (commercial transactions)
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Lease agreement
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Leasing agreement (operational vs financial)
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Legal Due Diligence
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Letter of intent
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Licensed restructuring advisor
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Licensing agreement
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Limitation of liability clause
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Limited joint-stock partnership
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Limited Liability Company
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Limited partnership
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Liquidation
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Liquidation preference
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Local spatial development plan
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Locked box mechanism
P
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Parental authority
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Parental leave
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Patent
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Paulian action
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Pay Transparency Directive
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Payment order
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Permanent Establishment
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Perpetual usufruct
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Perpetual usufruct conversion
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Personal income tax (PIT)
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Posting of workers
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Power of attorney
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Pre-emptive rights
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Preference shares
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Preliminary sale agreement
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Prenuptial agreement
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Product liability
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Professional partnership
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Promissory note
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Prospectus regulation
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PSD2 (Payment Services Directive)
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Public procurement procedure
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Public-private partnership (PPP)
R
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R&D tax relief
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Real Estate Law
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Real estate SPV
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Real estate tax
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Rebus sic stantibus clause
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Reclassification of a civil law contract
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Recognition of foreign judgments
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Redemption of shares
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Reduction of share capital
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Registered partnership
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Registered pledge
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REGON number
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Remote work agreement
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Representations and warranties
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Representative office
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Restructuring proceedings
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Retention of title
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Reverse charge
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Right of first refusal
S
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Secondment agreement
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Security for costs
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Set-off
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Severance pay
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Share capital
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Share pledge
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Share transfer
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Shareholder rights
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Shareholders’ agreement
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Sick leave and sick pay
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Silent partnership
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Simple joint-stock company (P.S.A.)
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Social security contributions (ZUS)
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Sole proprietorship
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Split payment mechanism
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Squeeze-out procedure
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Statute of limitations
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Statutory audit
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Statutory inheritance
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Submission to enforcement in a notarial deed
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Subsidiary
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Supervisory board
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Suretyship
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Suspension of business activity
T
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Tag-along and drag-along rights
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Tax audit
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Tax capital group
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Tax Law
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Tax liability of board members
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Tax on civil law transactions (PCC)
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Tax representative
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Tax residency
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Tax ruling
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Termination notice
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Trade secret
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Trade union
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Trademark
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Trademark Registration
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Transfer of undertaking
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Transfer pricing
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Transfer pricing documentation
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Treasury shares