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1

ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

100%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2006
|
vol. 54
|
issue 6
611-621
EN
Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.
2

THE ENTERPRENEUR AND THE LAW - SELECTED ASPECTS (Przedsiebiorca w prawie - wybrane aspekty)

86%
Kubinski P.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 2(47)
99-108
EN
Subjective aspect plays important role in the regulation of economic activity. The basic problem in this respect concerns the definition of an entity which carries on business. The article is an attempt to submit comments to the legal solutions for businesses, included in the Law on Freedom of Economic Activity. In this regard, the paper analyses legal regulations of such normative acts, as the Law on the Business (the concept of the business entity) and the Act of Business Law, which were in force in Poland since the late eighties until the entry into force of the Law on Freedom of Economic Activity. The author also drew attention to the concept of merchant and the enterprise as legal institutions, occurring earlier in the Polish legislation. The article comprehensively discusses types of entrepreneurs. In this respect, it presents the problem of natural persons, legal persons and organizational units without legal personality (the flawed legal persons). Much attention is devoted to the presentation of commercial companies' issues (partnerships and associations of capital). The paper also explains aspects connected with running a business or professional activity by the entrepreneur in his own behalf. In addition to examining the development of normative acts in the Supreme Court, the author used the judgement of Supreme Court and the Supreme Administrative Court, and views of doctrine.
3

THE PRINCIPLE OF PRIORITY OF THE FOUNDER'S WILL IN FOUNDATION LAW (Zasada pierwszenstwa (prymatu) woli fundatora w prawie fundacyjnym)

72%
Janik P.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 3(48)
81-91
EN
The principle of priority of the founder's will in foundation law is not directly expressed in any article of the Foundation Act from 1984. Its validity is mentioned in the legal doctrine and judicial verdicts. It can be interpreted from several articles of the Foundation Act. It applies at every stage of the foundation running - at its setting up, in current operations and while the liquidation. The founder is in the right to create the content of the foundation act and the statutes of the foundation. Members of decision-making bodies of the foundation, which is independent after the registration, should still respect the will of the founder contained in the foundation act and in the statutes. Any amendment of the internal bylaws must be consistent with the will of the founder. The supervision authority has the duty to ensure that the executive board of the foundation acts in accordance with the foundation's statutes, which was set up by the founder.
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