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POLAND Law and Practice Contributed by: Xawery Konarski, Traple Konarski Podrecki & Partners

• liability for non-performance or improper per - formance of the contract, including determi - nation of force majeure; • termination of the contract. 8. Trust Services and Digital Entities 8.1 Trust Services and Electronic Signatures/Digital Identity Schemes The form in which legal transactions (including contracts) should be concluded is specified in the Civil Code. The effective use of online forms is possible only if the provisions of the law do not provide for a specific form of a legal transaction or a written form. If a written form is required, the electronic form provides the possibility to comply with it. Submitting a declaration of intent in electronic form and affixing a qualified electronic signature is sufficient to maintain the electronic form of a legal transaction. Qualified electronic signatures can only be purchased from authorised trust ser - vice providers entered in the Minister of Infor - mation Technology register kept by the National Certification Centre. These providers must first pass an assessment of compliance with EU Regulation No 910/2014 (eiDAS) requirements.

opportunities, such as sponsorship for eSports entities and players. The possibility of winning virtual objects in com - puter games, located, eg, in loot boxes, is not treated under Polish law as a gambling activity and is not subject to the Act on Gambling and Betting. In the current state of the law, there are no sep - arate legal regulations in Poland imposing age limits on players. Regarding content accessible to minors, general regulations on illegal content on the internet apply. 9.2 Regulatory Bodies In Poland, no separate supervisory authority supervises gaming activities. In practice, supervision is exercised by two authorities – the President of the Office of Pro - tection and Consumers and the President of the Office for Personal Data Protection. 9.3 Intellectual Property IP and Gaming Issues The key problems concerning gaming and IP in Poland are the following: • Lack of comprehensive legal regulation – Poland, like many other countries, lacks a law dedicated exclusively to video games. • Complexity of computer games – video games are complex works that consist of many elements, such as graphics, sound, source code, etc. Protecting each of these elements requires the application of different laws, which can be complicated. • Agreements with partners – working with publishers, distributors and others often involves complex licensing agreements.

9. Gaming Industry 9.1 Regulations

In the Polish legal system, gaming is not regu - lated separately, and the same applies to codes of ethics. Conversely, under the Sports Act, the particular form of gaming that is considered an electronic sport has been recognised as a sport in the legal sense. This provides some additional

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