Krzysztof Jasiński’s article addresses the contractual institution of indemnifications in the specific context of liabilities such as taxes. It analyses the sources of indemnification clauses under Polish law and the basis of their application, noting that that they originate from the common law. The author points to art. 392 of the Polish Civil Code as the basic statutory authority for holding a specified entity harmless against her liabilities, with especial emphasis on the duties of the guarantor. He then discusses the defining feature of a public law liability in the context of possible indemnification against such duties and proceeds to a solution which minimises the risk that an indemnification clause referring to liabilities of a public law nature might be deemed illegal.

The entire article is available in the July edition of “Przegląd Prawa Handlowego”.