At the end of 2017, we wrote about the possibility of using artificial intelligence in the financial services sector. We pointed out that AI algorithms can be used by the financial industry to automate customer contacts and issue initial credit decisions. The use of algorithms by government bodies seemed to be less important at the time. However, this issue ignited much controversy at the end of 2018 due to a ruling by the Province Administrative Court in Warsaw on the freezing of a bank account under a recently introduced section of the Tax Ordinance, which also introduced the digital clearinghouse STIR into the Polish legal system.
During the past year Bitcoin doubled its value. Those who acquired this currency at a lower rate can now reap great profits. The ability to tax income on this basis has long been subject to doubt. Recently, a change of statistical classification of trade in Bitcoin augmented uncertainty in this regard.
The Act of 29 August 2014 Amending the Corporate Income Tax Act, the Personal Income Tax Act and Certain Other Acts went into force on 1 January 2015.