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Podatek dochodowy od osób prawnych na przykładzie poręczenia jako świadczenia nieodpłatnego

100%
Stefanicki R.
Przegląd Prawa i Administracji
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2015
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vol. 101
207 - 214
EN
A general obligation to bear public burdens and pay public dues, including taxes, stems directly from constitutional norms. Legal Acts defining civil rights and liberties and imposing obligations to the state should be constituted and implemented in a restrictive manner which allows their recipient to predict the legal consequences of his behavior. Appropriate normative regulations in this area may facilitate the creation of business activities through undertaking of certain enterprises, or — on the contrary — contribute to their instability. Coherent, unambiguous and predictable interpretation creates confidence in law’s recipients. It is therefore essential that the ordering function in this respect is filled by the case law of the courts. According to the administrative court case law, the concept of “free of charge benefit” is broader in tax law than in civil law when it comes to the scope of its meaning, because it encompasses all economic phenomena and legal events resulting in obtaining benefits. Granting legal guarantees by an entity expresses its readiness to engage its assets in the future, which has specific economic value. Independently of other assets, the benefit of a company is the resignation of a guarantor from receiving any remuneration. The law is always the bearer of certain values or at least those that are considered basic.
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Klasyfikowanie osób wykonujących wolne zawody w kategorii przedsiębiorcy w świetle wybranego orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej

100%
Stefanicki R.
Przegląd Prawa i Administracji
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2015
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vol. 100
599-611
EN
It can be inferred from both the content of secondary EU law as well as from the judicial interpretation of the EU Courts that the concept of an entrepreneur also includes professional services. The case-law referred to in clarifying the latter category includes the purposes relating to their trade, business or profession and whether publicly or privately owned. As the European Commission observed in that regard, in connection with the judgment of the Court of Justice of 15 January 2015, the exclusion from the scope of Directive 93/13 of many contracts concluded by consumers with persons practising liberal professions, characterised by independence and respect for ethical requirements to which those persons are subject, would deprive all those unprofessional recipients of the protection granted by the body of EU law.
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Przeniesienie siedziby statutowej spółki do innego państwa członkowskiego w świetle swobody przedsiębiorczości

100%
Stefanicki R.
Przegląd Prawa i Administracji
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2018
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vol. 112
199-208
EN
In the light of the established case-law of the Court of Justice of the European Union, all normative regulations that hinder or significantly impede the exercise of fundamental freedoms guaranteed by the Treaty are considered as limitations. Deviations from the above rule should be justified, and the restrictive measure should be appropriate to ensure the accomplishment of the adopted objective and not going beyond what is necessary to achieve it. Therefore, the question arises as to what extent the company’s personal status may be determined by the law of each Member State and how the solution in this aspect is important from the point of view of implementing business conditions.
4

Kierunki rozwoju europejskiego prawa ochrony konsumenta — zarys problematyki

100%
Stefanicki R.
Wrocławsko-Lwowskie Zeszyty Prawnicze
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2010
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vol. 1
195-249
EN
The Community beginnings of consumer protection policy go back to the adoption by the European Council of the fi rst consumer protection programme in 1975. Initially, this protection strategy was directly connected to the development and functioning of the internal market. Consumer protection was to be an outcome of properly functioning mechanisms used by entrepreneurs to compete for clients. With the Treaty of Maastricht, consumer protection policy became an autonomous objective of the Community. However, European-level regulations concerned areas closely connected with the common market and were based on ensuring minimum, uniform harmonisation standards in all member states. Over the last few years, we have witnessed a change in this approach in favour of horizontal regulations and a full harmonisation model, which is justified both by the necessity to strengthen the internal market and by the development of high standards of consumer protection. The first of these objectives is within the exclusive competences of the European Union, while the second can be described as legislative powers shared between member states and the Community. Initiatives proposed by EU bodies within the latter area should be convincingly substantiated so that member states could accept them. So far, there has been no approval for full harmonisation as proposed by the European Commission on 8 October 2008 with regard to consumer rights. This undoubtedly testifies to a growing awareness among member states that they can have a significant impact on the acquis communautaire.
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The implications of adopting the model of complete harmonization (a case study)

100%
Stefanicki R.
Wroclaw Review of Law, Administration & Economics
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2011
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vol. 1
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issue 1
1-11
6
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Ustanowienie okresu próbnego w umowach agencyjnych – uwagi na tle wyroku Trybunału Sprawiedliwości Unii Europejskiej z 19 kwietnia 2018 r.

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Stefanicki R.
Ius Novum
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2020
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vol. 14
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issue 2
140-155
EN
Commercial agency contracts are of great economic importance and have a long tradition of normative regulation. Minimum standards of protection common to the EU member states are laid down in the Directive 86/653/EEC on self-employed commercial agents. The constant changes in the legal environment mean something more than just ‘interpretation of a norm’, the need to reach for its well-established, uniform, common understanding expressed in the case law and judicial decisions. The importance in this respect must unquestionably be attached to the preliminary rulings of the Court of Justice. An interesting point in its case law is the recent reference to the question of whether agency contracts concluded for a trial period are bound by the provisions of that act. Although this is the first time when the Court of Justice has addressed this issue, the direction of the interpretation, presented in favour of resolving the national court’s doubts, is more broadly based on the desire to extend the protective mechanisms of the Directive to commercial agents that are bound by contracts which do not fully comply with the classic agency format. Based on the analyses carried out in the paper, it can be concluded that the trend to deformalise the law is correct and should be the subject of broader legal discourse.
PL
Umowy przedstawicielstwa handlowego mają duże znaczenie gospodarcze i długie tradycje normatywnego ich regulowania. Wspólne dla państw członkowskich minimalne standardy ochrony zostały ustanowione dyrektywą dotyczącą przedstawicieli handlowych działających na własny rachunek. Dokonujące się ustawicznie zmiany otoczenia prawa oznaczają coś więcej niż tylko „odczytanie normy”, potrzebę sięgania po utrwalony, jednolity, powszechny sposób jego rozumienia wyrażony w judykaturze. Niewątpliwe znaczenie w tym zakresie przypisywać należy wyrokom prejudycjalnym Trybunału Sprawiedliwości. Interesującym wątkiem w tym orzecznictwie jest podjęcie ostatnio kwestii związania postanowieniami tego aktu umów agencji zawartych na okres próbny. Wprawdzie Trybunał Sprawiedliwości zajął się tym zagadnieniem po raz pierwszy, ale kierunek interpretacji, przedstawiony na rzecz rozstrzygnięcia wątpliwości sądu krajowego, ma znaczenie szersze, wiąże się bowiem z dążeniem do objęcia mechanizmami ochronnymi dyrektywy przedstawicieli handlowych, związanych umowami nie do końca wpisującymi się w klasyczną formułę agencji. Z analiz przeprowadzonych w poniższym materiale wypływa wniosek, że kierunek na odformalizowanie prawa jest trafny i powinien być przedmiotem szerszej dyskusji prawniczej.
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Un juste équilibre. Prawo nośnikiem wartości. Przyczynek do dyskusji

100%
Stefanicki R.
Przegląd Prawa i Administracji
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2020
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vol. 120
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issue Tom 1
95 - 104
PL
Prawo powinno uosabiać uznawane przez daną społeczność wartości. Materialny wymóg praworządności odnosi się do zawartości pryncypiów, walorów konstruowanych na podstawie kryteriów aksjologicznych i prakseologicznych przedmiotowych norm. W responsywnym podejściu chodzi o racjonalne i wybiórcze sięganie do sygnałów płynących z otoczenia prawa, jego dyskursywnej otwartości połączonej z adekwatną edukacją adeptów jurydycznych profesji w zakresie tytułowej problematyki. Ewolucyjnie dokonujący się rozwój refleksyjnego podejścia do prawa, z jego otwartością na wymiar etyczny, może utorować drogę do postrzegania godności jednostki w kategorii samoistnego wzorca i podstawy skargi konstytucyjnej.
EN
The material requirement of the rule of law refers to the content of law, values constructed on the basis of axiological and praxeological criteria of law. The responsive approach is about rational and selective reaching for signals coming from the environment of rights, including the education of practitioners in the legal profession. All this takes place primarily on the basis of patterns having their source in the Constitution.
8
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Interest of the Company- the Discussion on Axiological Choices

100%
Stefanicki R.
Review of European and Comparative Law
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2022
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vol. 51
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issue 4
25-37
EN
The obligation to act professionally and loyal to the managed corporation is a statutory component of the organizational relationship and expresses the essence of these bonds and the sense of entrusting the values of the company to these hubs for the purpose of its proper management. The sources of the administrator’s duties cannot be limited to respecting statutory injunctions and prohibitions, since they designate only border points. They do not constitute a casuist regulation of all situations. Assuming the legislator’s praxeological and axiological rationality in the process of legislating, it would be necessary to involve a lack of due professional diligence on the basis of civil law liability. However, most courts, as well as the majority of the representatives of doctrine, do not recognize the basis of this responsibility in the mere failure to observe the standards in question, regardless of the seriousness of negligence or inefficiency in the exercise of functions.
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Obowiązkowe ubezpieczenie odpowiedzialności cywilnej organizatora meczu piłki nożnej za szkody wyrządzone w czasie jego trwania

63%
Wójtowicz E., Stefanicki R.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
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2014
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vol. 15
151 - 167
EN
The Act on Mass Events Security of 20 March 2009 sets out in Article 53 the compulsory civil liability insurance of the organizer of mass events against payments — including football matches — for damages suffered by participants caused by acts or omissions of the insured party. Regulation of Minister of Finance on the mandatory civil liability insurance of the organizers of mass events of 11 March 2010 regulates in details the mandatory insurance coverage, specifies the date of the obligation and prescribes minimum insurance amounts. The aim of the compulsory civil liability insurance is to create the necessary guarantees for the protection of the victims and to protect the victims against the possible insolvency of the person liable for the occurrence of damage who is obliged to cover the damage suffered.
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