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EN
The article discusses the evolution of the legal status regulating management of agricultural property owned by the State Treasury. It presents this evolution as the consequence of multiple, often provisional actions of the legislator conditioned by changing political objectives, which results in an incoherent model of Agricultural Property Stock of the State Treasury aiming to serve the development of a specific agricultural system in Poland. The incidental nature can also be attributed to the regulations used as grounds for establishment of the National Support Centre for Agriculture in 2017. These provisions were supposed to implement the longdemanded closing of the Agricultural Property Agency. However, this demand was previously associated with the need for definitive distribution of the Agricultural Property Stock owned by the State Treasury through the completion of its restructuring process and ultimately its privatisation. Meanwhile, the establishment of the National Support Centre for Agriculture only means that the past activity of the Agency will continue under a new name and that the Stock will function as property used exclusively for restructuring purposes in the near future. Such legal conditions make it difficult to achieve the main objective of state agricultural property management, which is to facilitate access to agricultural land for farmers with respect of their economic interests.
EN
A restriction concerning conducting business activity set out in the aforementioned provisions should refer to State property understood as a property of the State Treasury and the one of State legal persons. After an analysis, while agreeing with the view that tenancy (similarly to lease) should not be classified as an economic activity, and bearing in mind the principle that in view of the ambiguity of the regulations, norms determining the prohibition should not be interpreted restrictively, the author expresses a view that the prohibition provided in Article 34 para. 1 of the act does not apply to the lease of agricultural land by a Deputy to a company wholly owned by the State Treasury.
EN
A shareholder’s right of access to information concerning a company, in accordance with the Commercial Companies Code, is a form of exercising ownership supervision. The entity exercising the rights attached to the State Treasury shares is obliged to take advantage of this right in order to protect the interests of the State Treasury. Procedures regarding interpellations may be used only to obtain information that the addressee of the interpellation has obtained in the course of ownership supervisions. However, these procedures cannot serve to incurring a binding effect on the exercise of rights relating to ownership supervision.
EN
In the petition submitted to the Sejm, it is postulated to extend the catalog of entities benefitting from expropriation. Assessing this proposal, the opinion refers to analyses of, i.a., the jurisprudence of the Constitutional Tribunal on the matter. In conclusion, it is stated that the regulations admitting expropriation for the benefit of private entities — depending on the adopted model of control — could be regarded as inconsistent with Article 21(2) or Article 64 in conjunction with Article 31(3) of the Constitution.
EN
Under the Polish legal system, the State Treasury, as a legal counterpart of the state acting in the sphere of legal relationships pertaining to property, participates in broadly defined business transactions as, inter alia, a shareholder in limited liability companies. The author of this article makes an attempt at a comprehensive presentation of legal regulations relating to the issues of liability of the State Treasury acting in its capacity as a shareholder of such a company, while indicating the State Treasury’s liability for civil law obligations of a company in organisation; for third party damage caused by the company in the course of its operation; for the breach of obligations relating to the State Treasury’s status as the company’s shareholder; for the non performance or improper performance of contractual obligations undertaken by the company; and for the breach of EU laws, with the latter, however, arising not directly from EU laws, but from the jurisprudence of the European Court of Justice.
EN
In the opinion of the author, Deputies have the right to exercise their powers of control over government and local government administration bodies pursuant to the provisions of the Act on the Exercise of the Member’s and Senator’s Mandate. The author points herein to companies with the State Treasury’s shareholding, state and local government establishments and enterprises as well as social organisations and non-state economy units. The analysed regulations do not explicitly name foundations among these entities. On the other hand, the subjective scope of Deputy’s control covers State Treasury foundations established on the basis of statutes, and the scope of control of State Treasury foundations is determined by the contents of binding statutory rules and internal statutes of such foundations.
EN
The opinion presents legal grounds regarding the application of quarantine and liability for damages of the State Treasury. Simultaneously, the conditions required for the State Treasury to be liable for damages in a specific case of quarantine were indicated and discussed. In addition, the opinion highlights the possibility of pursuing claims for infringement of moral rights if the quarantine is unlawfully applied (e.g. by a wrong authority or in the absence of legal grounds for its application to a specific person).
EN
The article presents and discusses legal status of division of tasks and competencies in matters of establishing tax rules in Poland. It consists of two crucial parts: in first part was made an attempt to define the concept of establishing tax rules from theoretic point of view. Second one is devoted to discuss current legal regulations in this field.
EN
The structure of institutions, representing and defending state property in the course of civil law is important theoretical and practical, because it substantially determines the role of property in society and its impact on the functioning of the state in the economic sphere. The purpose of this article is to present the legal structure of State Treasury Solicitors’ Office, in Poland against the solutions adopted in Austrian law, which first introduced the institution of Financial Prosecutor, to protect the financial interests of the state. By comparing the structure of the State Treasury Solicitors’ Office with the objectives, tasks and functions of the Prosecutor Financial in Austria will be highlighted key features of the current institution in Poland. In comparison with the Austrian and Polish pre-war construction of the State Treasury Solicitors’ Office, the present institution is its narrow form. It only protects the rights and interests of the narrow sense (meaning) of the State Treasury, because due to subjective and objective limitations (e.g. it does not include inventoried state property or features that should meet to represent the interests of the state / advice, opinions, etc. /) defends the small part of rights and interests of the state.
EN
The importance of horse studs owned by the State Treasury is strategic for the biological progress in the agriculture, with regard to farm animals breeding. Therefore, the lack of in-depth knowledge of the functioning of studs, or the application of principles of state assets management, as well as the results of the reconnaissance audit and parliamentary questions which prove that certain irregularities exist as for the procedures related to privatisation of horse studs companies, made the Supreme Audit Office carry out, on its own initiative, an audit entitled Performance of tasks and financial management of horse studs owned by the State Treasury. The audit examined the performance of tasks related to horse breeding, taking account of the financial and economic situation, and the assets management, as well as supervision and control of the functioning of horse studs in the years 2011–2013. The audit was carried out at the Ministry of Agriculture and Rural Development, the Agricultural Property Agency and nine horse studs and three stallion studs.
EN
The Act of 21 August 1997 on real estate management specifies two modes in which real estate which is property of the State Treasury or of a local government unit can be transferred or given in perpetual usufruct – a tender and non-tender mode. The real estate resources are the basic assets element of the above-mentioned entities. They may be used for the purposes of development and organised investment activity, in particular for the construction of residential housing as well as implementing other public purposes. A tender procedure has been specified in the Polish law. A tender is the most optimal way to commit public property. The objective of this instrument consists in transactions involving public real estate according to universally applicable rules. It is a way which gives the greatest guarantee of security in terms of transferring immovable property assets.
EN
The opinion states that suing the State Treasury of a local government unit is possible in case of failure to enact relevant provisions required by: the Constitution, statutes, the European Union rules and ratified international agreements. Additionally, suing local government unities is possible in case of the lack or an abandonment of the control regarding compliance with the provisions by citizens and economic entities. Legal basis for filling such a claim are provisions of the Civil Code.
EN
Shaping the Agrarian System is one of the basic topics of the Polish Agricultural Law. The main problem here is to define a proper model of ownership relations in the agricultural sector and principles of the real estate trading. These issues are relevant for both economic and political relations. In economy the influence the real capability of the agrcultural sector as well as the standard of living of the agricultural society. In the politics they are treated as the instruments assuring the food security for all the citizens and in the international relations food sovereignity. The article presents, against the historical background, the solutions provided in the recently adopted law, the main purpose of which was to restrict the possibility of acquiring the agricultural real estate by foreigners. The new law provides a ban for the transfer of state owned agricultural real estate not only to foreigners but also to Polish citizens who are not farmers. It also provides certain other restrictions in this area.
EN
The author attempts to answer the question: ‘which actions may be taken by a Deputy under Article 19(1) of the Act on the Exercise of the Mandate of a deputy or Senator in relation to companies with State shareholdings’. He provides an analysis of the following phrases ‘the right to obtain information and materials’, ‘the right to enter the premises where the information and materials are kept’ and ‘the right to inspect the activities’. As a consequence of the analysis, the author proposes that a narrowing interpretation of rights resulting from Article 19 of the Act must be adopted, and points to the need for ‘restraint in the exercise of rights specified in Article 19’, particularly ‘the right to inspect the activities’.
15
75%
EN
The purpose of the considerations hereinunder is an attempt to define a new, legal status of State Attorney Office (State Representation Office) of the Republic of Poland (RP), constituting – in theory – the completion of the construct of State Treasury as an administrator of public property, combining modernity and tradition in the area of counseling and state representation in court (for the purpose of litigation). Against the background of the changes having been introduced, involving, in particular, extension of competences of State Attorney Office of RP, there appears a question if the model of state representation constructed in a centralized way – defined in trading as ‘model of traditional modernity’ will provide effective representation and protection of state property.
EN
The article aims to assess the system for supporting Polish exports in 2000-2009, with a particular focus on exports to high-risk countries. The authors review the available support instruments and evaluate the work of Poland’s Export Credit Insurance Corporation (KUKE), an institution that plays a key role in this system. The authors rely on a method based on analyzing the contents of documents and legal regulations-enacted by Poland, the European Union, the World Trade Organization (WTO) and the Organization for Economic Cooperation and Development (OECD)-concerned with issues related to export support. The authors also examine statistical data, conduct in-depth interviews, and use information from publicly available reports on the activities of the Export Credit Insurance Corporation. The decade covered by the study is not a uniform period, the authors say. They divided it into two subperiods: the time from 2000 until Poland’s EU entry in 2004, and the EU membership years (2004-2009). In the latter subperiod, special attention was paid to 2008 and 2009, the years of economic crisis. The analysis of changes taking place in the official system for supporting exports with the use of Treasury guarantees shows the government’s role in the development of exports by Polish enterprises. The study also shows how the external environment, including Poland’s status as an EU member as well as international regulations and fluctuations in international markets, influence the system’s functioning. The authors conclude that the system has played an insufficient role in promoting Poland’s exports so far, particularly in the case of small and medium-sized enterprises. This was especially evident during the latest crisis, the authors say. The Polish export support system requires far-reaching changes, according to the authors. Most of the initiatives mentioned in official government documents are declarations and tentative proposals not followed byspecific projects. This approach did not even change during the recent crisis when the Polish government, unlike its counterparts in other EU countries, failed to markedly step up measures aimed at boosting exports. Not only proposals but also concrete and consistent steps-jointly taken by many institutions-are needed, the authors say. On the one hand, these should involve adapting the system to the needs of a wider group of businesses, especially small and medium-sized enterprises (SMEs); on the other hand, it is necessary to strengthen KUKE financially and take better advantage of opportunities linked with those activities of the Export Credit Insurance Corporation that are conducted on behalf of the Treasury, the authors say.
EN
This article refers to the liability of the State Treasury for damages for erroneous court decisions in civil cases. To be able to sue the State Treasury for damages, the claimant must first obtain a Supreme Court decision. The Polish Code of Civil Procedure provides for a separate claim to determine that the court decision is in breach of the law, but there is also a regulation by which a successful cassation to the Supreme Court is to be an equivalent of that procedure and allows the claimant to sue for damages. This equivalent regulation, albeit with regard to legal provisions, is not accepted in the reported cases, and this provides grounds for the criticism in the article.
PL
Artykuł odnosi się do problematyki odpowiedzialności Skarbu Państwa za szkodę wyrządzoną przez wydanie wyroku niezgodnego z prawem w sprawach cywilnych. Kodeks postępowania cywilnego przewiduje odrębną skargę w celu stwierdzenia, że wyrok sądu narusza prawo, ale istnieje również regulacja, zgodnie z którą uwzględnienie skargi kasacyjnej przez Sąd Najwyższy zrównuje się z tą odrębną procedurą, co umożliwia wniesienie pozwu o naprawienie szkody. To równoprawne rozwiązanie, jakkolwiek jasne, gdy chodzi o brzmienie przepisów prawa, nie jest jednak prawidłowo stosowane w orzecznictwie, co wywołuje krytykę przedstawioną w artykule.
PL
Zagadnienie zastępstwa prawnego (procesowego) państwa (skarbu państwa) w obrocie prywatno-prawnym ma szczególne znaczenie ze względu na konieczność efektywnej ochrony interesów majątkowych państwa (majątku publicznego). Autorzy, analizując sposoby prawnego zastępstwa państwa (skarbu państwa) na gruncie porządków europejskich wskazują, że zarówno instytucja skarbu państwa (fiskusa), jak i Prokuratorii Generalnej, to jest przedstawiciela ustawowego państwa (Skarbu Państwa) znajdują się na styku dwóch metod regulacyjnych: metody publiczno-prawnej (władczej) i metody prywatno-prawnej (niewładczej) i są definiowane z różnym natężeniem obu wskazanych metod. Na gruncie prawa krajowego teoretyczno-prawne poszukiwania punktu równowagi regulacyjnej tych instytucji koncentrowały się do niedawna na metodzie niewładczej (prywatno-prawnej). Obecnie zauważa się dążenie do nadania krajowym konstrukcjom prawnym, symbolizującym państwo w obrocie prywatno-prawnym, odpowiedniej spójności (integralności) w ramach całego systemu prawnego, a nie tylko jednej gałęzi prawa. Dominuje spojrzenie o charakterze publiczno-prawnym, traktujące państwo jako osobę prawa publicznego, stanowiącą pod względem funkcjonalnym integralną całość (imperium i dominium). Dopełnieniem konstrukcji zdecentralizowanego Skarbu Państwa jest de lege lata Prokuratoria Generalna Rzeczypospolitej Polskiej, będąca instytucjonalnym (w postaci urzędu państwowego) zastępcą prawnym (procesowym) Skarbu Państwa (fiskusa), nawiązująca swym kształtem organizacyjno-prawnym do tradycyjnego modelu tej instytucji, funkcjonującego dawniej w polskim systemie, a także mającego swój odpowiednik w systemie organów Austrii.
EN
This paper presents the principles forming the basis for the present model of the organization of allotment gardens in Poland and their constitutional evaluation as it was presented by the Constitutional Tribunal in its judgments relating to the Act of 6 May 1981 on Workers’ Allotment Gardens and the Act of 8 July 2005 on the Family Allotment Gardens. On the basis of the conclusions of the decisions of the Constitutional Tribunal contesting the constitutionality of several provisions of the current law, the author distinguishes key issues for the future regulation concerning allotments and presents his conclusions de lege ferenda in this regard.
20
63%
EN
Significant decrease of expected budget tax revenues in 2008 and 2009, due to economic slowdown in Poland, implied uncontrolled public budget deficit increase threat. Ministry of Finance had to face dilemma how to avoid it, taking into account market conditions. The aim of this paper is to verify whether State decided to excessively increase the level of dividends paid by state-owned companies listed on the Warsaw Stock Exchange during crises period, without taking into account interest of minority shareholders. We collected data from 2000 to 2013 to investigate whether State dividend policy was in accordance to literature accomplishments. Results of our analysis show increasing significance of dividend as a source of budget revenues. Moreover, we observed high concentration of companies that distribute their profits (in form of dividend) to State. Based on the theory review, we concluded that State does not conduct clear, long term dividend policy and does not rely on dividend payment recommendations made by companies management boards. On the other hand, we did not prove that State implemented unusual dividend policy during the crisis period.
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