Tomasz Feliszewski, attorney-at-law, senior associate, WKB Wiercinski, Kwiecinski, Baehr. Mateusz Musielak, junior associate, WKB Wiercinski, Kwiecinski, Baehr. For correspondence: <mailto:Tomasz.feliszewski@wkb.pl> and <mailto:mateusz.musielak@wkb.pl>.