Search results

1

Unregistered economic activity in the light of Traders’ Law

100%

Dolniak P.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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vol. 10

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issue 1

230-241

EN

The aim of the article is analysis of the Law of entrepreneurs in the field of regulation providing a possibility of running a business activity without obligation of its registration. It describes regulation provided in the Business Constitution and presents a critical analysis of its potential effects.

2

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues

100%

Słapczyński T.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2018

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issue 1

19-27

EN

Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income. In order for the state to develop and fulfill basic obligations towards citizens, it must have financial means at its disposal. The tax system, as a collection of taxes in a given country, must be created in a clear and transparent way so as to facilitate taxpayers' actions. The tax must be set at an appropriate level so that it does not adversely affect taxpayers, and must also provide adequate resources to the state budget. Corporate income tax, on the one hand, is a burden and a barrier to the development of legal persons who run a business, but is also a source of state budget revenue. Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is an income tax that does not take into account the minimum tax-free amount and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland's accession to the European Union, the transfer of a business to another EU member state no longer constitutes a problem. Attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is vital. The aim of the publication is to discuss the issues related to the Polish corporate income tax i.e. tax management in an enterprise, the application of discounts and exemptions and also issues related to state income from corporate income tax and the income lost due to relief and dismissals. The paper also touches upon issues related to the construction of Polish corporate income tax, subject, object and the basis of this tax. It also covers the scale and rates of taxation, exemptions and reductions from corporate tax and a summary of the efficiency and favorability of entrepreneurs for the provisions of this tax. The work is based on a critical analysis of literature on the subject.

3

Zachowania przedsiębiorcze studentów w świetle badań ankietowych

100%

Kunasz M.

Gospodarka Narodowa. The Polish Journal of Economics

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2008

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vol. 222

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issue 3

65-86

EN

The article analyzes the entrepreneurial attitudes and behaviors of students in selected European countries. The results of an international study of entrepreneurship among full-time students (SES 2006) are presented, along with a theoretical discussion of entrepreneurship in the context of economic theory. A comparative analysis method is used. The entrepreneurial activities of students and their plans to start their own business in the future are analyzed. Kunasz also looks at barriers to putting these plans into practice and evaluates students’ readiness to start their own business. He tries to determine why students opt for a particular type of business activity. The results obtained in the study indicate that, compared with their counterparts in other European countries, Polish students assess their entrepreneurial potential as high and tend to gain their first professional experiences while still in college. Most of them want to work for a private company in the future; however, the prospect of working in a state institution or running one’s own business is also described as attractive. The main criteria in this area include self-fulfillment and job satisfaction, pay, and opportunities for professional growth. Potential barriers include lack of familiarity with procedures for starting one’s own company and difficulties in obtaining funds to start up a business. Still, Polish students are optimistic in evaluating their professional prospects and expect that their careers will quickly gain momentum once their prospective businesses get off the ground.

4

Możliwość prowadzenia przez notariusza działalności po wejściu w życie zmian przewidzianych w rządowym projekcie ustawy o zmianie ustawy – Prawo o notariacie oraz niektórych innych ustaw

100%

Tomaszewska A.

Zeszyty Prawnicze BAS

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2022

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issue 4(76)

149-156

EN

The proposed amendment provides for the notary to be granted the status of a public official. The drafters do not address issues related to a notary’s business activities or his “status of entrepreneur”. The draft amendment does not contain a prohibition on running a chancellery or conducting business in genere. The form of the proposed changes does not allow to conclude that the intention of the drafters was to “depart” from the current solutions. Moreover there are no legal regulations establishing a general prohibition on the performance of business activities by public officials. Inclusion of notaries in the category of public officers will not result in the application to them of limitations arising from the Act on Restrictions on Conduct of Business Activities by Persons Performing Public Functions.

5

W sprawie uposażenia poselskiego i czerpania zysków ze spółek

100%

Dubowski R.

Przegląd Sejmowy

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2020

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issue 1(156)

189–194

EN

Herein, re ections on the right to full Deputy’s diet of a Deputy – limited partner in a limi- ted partnership are included. In the conclusion it is stated that a limited partner in limited partnership is not an entrepreneur since it is a company that is an entrepreneur. Therefore, a circumstance that a Deputy is a limited partner does not deprive him/her of his/her right to full Deputy’s diet.

6

Legal aspects of foundation's business activity

100%

Dominowska J.

Studia Prawnicze

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2013

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issue 1 (193)

131-145

EN

This article discusses the issue of business activity in foundation law. The first part of the article presents various fields on which the business activity is present in everyday fuctioning of foundation. Business activity is one of the main sources of foundation's income, this is also a way to fullfill statutory goals of foundation. The activity that is economically useful can be a statutory goal of foundation and finnally foundation as a law person can be considered as a form of carring out business activity. From that perspective the rules regarding business activity of foundations in Poland had been examinated. The author proposes liberalisation of this regulation by permitting to carry out business activity without any limitations. It has been proven, that this will not influence the legal construction of foundations, as non – profit activity has actually never, even historically been the essence element of foundtion. On the contrary, first foundations were created with the for – profit intentions, that is to preserve and protect private and church fortunes. Inevitable part of this considerations has been dedicated to the regulations of business activity that is carried out by foundations with public benefit organization status. Finally the tax benefits for the organizations that carry out public benefit activity had been presented. As far as present tax regulations are concerned the indication of precise and short term of factually dedicate profit to public benefit activities in order to keep tax exemption has been introduced.

7

Analiza zmienności struktury bilansu, przychodów oraz kosztów grupy banków giełdowych w latach 1998-2008

100%

Kochaniak K.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2011

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issue 862

27-40

EN

The analysis of the relevance of balance sheet and profits and losses of banks listed on the Polish stock exchange covered the years 1998–2008, which were marked by changing economic conditions. These changes have an influence on investment preferences and the banks’ access to the funds that finance them, and above all determine the values of the particular entries of assets and liabilities of the group of banks under consideration. The variability of the structure of balance sheets of this group of banks (indicating the most important of their category) and the changes resulting from it in particular categories of revenues and costs are analysed. They therefore influenced the value of overall revenue from banking and operating activities, the costs of banking and operating activity and the results of the basic activity of banks. The reasons that the changes occurred are attributed to macroeconomic causes. The analytical relevance of the most important positions distancing the operating results from the outcome of the basic activities of the group is assessed. The research was carried out based on financial data included in the Central Statistical Office publications “Balance sheet financial results of banks” and “Monitoring banks”. It is shown in the article that every significant change in the share of balance sheet entries exerted an influence on the level of revenues, costs, and the estimated financial results of the group of banks listed on the stock market in the years 1998–2008.

8

Behavioural location theory – evolution, tools and future

89%

Pilewicz T., Sabat W.

Kwartalnik Nauk o Przedsiębiorstwie

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2018

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vol. 46

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issue 1

61-68

PL

Behawioralna teoria lokalizacji podkreśla duże znaczenie ograniczonej racjonalności i su-biektywnego postrzegania przestrzeni w wyborze lokalizacji działalności gospodarczej. W artykule omówiono kluczowe koncepcje z zakresu behawioralnej teorii lokalizacji. Zdaniem autorów, behawioralna teoria lokalizacji jest raczej komplementarna niż konkurencyjna w stosunku to podejścia neoklasycznego czy współczesnego, ponieważ pozwala wyjaśnić od-stępstwa decydentów od zachowań optymalizacyjnych.

EN

The behavioural location theory emphasises high importance of the limited rationality and the subjective perception of space in selecting of the location for a business activity. The article discusses key competencies from the scope of behavioural location theory. Ac-cording to the Authors, the behavioural location theory is rather complementary than competitive in relation to the neoclassical or modern approach, as it allows to explain the deviations of the decision-makers from the optimisation behaviour.

9

Opinia prawna w sprawie kwalifikowania pobierania pożytków z własności nieruchomości oraz członkostwa w organach osób prawnych jako „działalności gospodarczej”

88%

Lackoroński B.

Zeszyty Prawnicze BAS

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2015

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issue 4(48)

211-221

EN

Admissibility of treating the reception of proceeds from the property under a lease agreement as business activity is dependent on its connection with business activity of the lessor or enterprise owned by him. In the event that the object of joint ownership put into use under the lease agreement is part of the state or municipal property, in the light of Article 34 para. 1 of the Act on the Exercise of the Mandate of a Deputy or Senator, this is the circumstance that prevents the exercise of the mandate of a Deputy simultaneously with the drawing profits from such an object of joint ownership. Membership in the company management, control and inspection bodies or the status of the commercial representative of such a company cannot be held jointly with the exercise of the Deputy’s mandate only in relation to companies with the participation of state or municipal legal persons or with businesses involving such persons. We must find it inadmissible to perform jointly the functions of Vice-Marshal (Deputy Speaker) of Sejm with the membership of a board of commercial companies, regardless of whether he/she started running a business.

10

Opinia prawna w sprawie dopuszczalności łączenia stanowiska posła z kierowaniem samodzielnym publicznym zakładem opieki zdrowotnej

88%

Sobolewski P.

Zeszyty Prawnicze BAS

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2015

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issue 4(48)

222-230

EN

Payable medical services and other separate (non-therapeutic) activity of independent public health care institution can be classified as business activity, if they are provided as an organized, ongoing and for-profit activity (Article 4, para. 1 of the Act on Freedom of Economic Activity). Therefore, running by the Deputy of an independent health care institution, carrying out operations with the use of state or municipal property, may violate Article 34 para. 1 of the Act on the Exercise of the Mandate of a Deputy or Senator.

11

Uwarunkowania prawne działalności gospodarczej w Czechach

88%

Hudský J.

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

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2017

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vol. 22

63-70

EN

There are two designations connected with business activity in Czech commercial legislation — business activity (hospodářská činnost) and živnost. Despite that the definitions of these terms are identical in substantive elements, the živnost is a narrower concept. The types of the živnost function in accordance to the rules indicated in the law. There are some types of business activities listed in the law, which are indicated as activity but not a živnost. For example, medical activity, activities of lawyers, activities of sworn translators, or agricultural activity. Czech legislation also distinguishes two main types of business activity in terms of živnost. Namely, notified business activity (ohlašovací živnost) and licensed activity. If an entity wishes to pursue a živnost business activity in the Czech Republic, there are two requirements: full legal capacity and no criminal records on business.

12

Podstawy prawne kontroli NIK u przedsiębiorców

88%

Padrak R.

Kontrola Państwowa

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2018

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vol. 63

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issue 4 (381)

25-44

EN

On 30th August 2018, the act – Law of Entrepreneurs (u.p.p.) entered into force, whose Chapter 5: Limitations on Economic Activity Auditing comprises the basic regulations related to the principles and mode of entrepreneurs auditing. As a result, the need arouse to decide whether the provisions of the said chapter should apply to NIK audits, or whether the provisions of the Act on NIK of 23rd December 1994 should be applied. The dialogue in “Kontrola Państwowa” presents two opposing stances. Rafał Padrak is of the opinion that u.p.p. should be treated as superior in interpreting the individual provisions of the law related to entrepreneurs, while Elżbieta Jarzęcka-Siwik believes that the discipline stemming from the regulations of u.p.p. does not apply to audits conducted by NIK. This is because it cannot be reconciled with the constitutional and statutory provisions related to the status of a supreme audit institution, the subject matter of state auditing, its principles and objectives. It seems that the problems identified will be solved in practice, including judicature.

13

Agresywna optymalizacja podatkowa - Unikanie obciążeń związanych z CIT

88%

Pastuszka J.

Kontrola Państwowa

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2018

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vol. 63

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issue 4 (381)

138-157

EN

The article aims to describe the issue of aggressive tax optimisation, which relies on avoidance or evasion of taxation by entrepreneurs. This consists in the activities stemming from the legal regulations that do not reflect the actual and reliable transactions, or actual business processes, but are directed, primarily, at lowering the taxation level instead. This is a complex and multi-dimensional issue that results in state budgets’ losses amounting to many billions every year. In his article, the author also presented the impact of such practices on the condition of public finances of several Member States of the European Union, including Poland, on the competition, as well as the quality of citizens’ lives. The issue has been analysed with regard to corporate income tax (CIT).

14

Rola państwa i prawa w kształtowaniu ładu gospodarczego w krajowym i zagranicznym obrocie gospodarczym

75%

Kaczorek A.

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie

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2009

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issue 2(13) t. 1

23-33

PL

W artykule dokonano analizy ram prawnych prowadzenia działalności gospodarczej przez przedsiębiorców zagranicznych w kontekście ukształtowanego przez państwo ładu gospodarczego ze szczególnym uwzględnieniem norm publicznego prawa gospodarczego. Ze względu na zakres problematyki oraz charakter opracowania przedstawione rozważania ograniczono do zagadnień podstawowych związanych z podejmowaniem i wykonywaniem działalności gospodarczej przez przedsiębiorców zagranicznych na obszarze państwa polskiego. Stwierdzono, że w dobie gospodarki rynkowej, postępujących procesów globalizacji, koncentracji kapitału oraz silnej konkurencji względy ekonomiczne obligują przedsiębiorców do poszerzania obszaru prowadzenia działalności gospodarczej. Podjęto także próbę wykazania, iż napływający do Polski kapitał zagraniczny wpływa na innowacyjność gospodarki polskiej oraz przedsiębiorstw krajowych z uwagi chociażby na fakt transferu nowoczesnej technologii, wiedzy, nowych rozwiązań strukturalno-organizacyjnych, dokonującej się wymiany handlowej, a także migracji kadry zarządzającej. W podsumowaniu stwierdzono, iż działaniu temu sprzyjać powinny jasne, spójne i stabilne przepisy prawa gospodarczego, handlowego, podatkowego oraz odpowiednio kreowana przez państwo polityka gospodarcza.

EN

The article includes an analysis of legal framework for conducting business activities by foreign entrepreneurs in the context of an economic order developed by the state, considering in particular the norms of the public economic law. Because of the scope of the issue and nature of this study, the presented material was limited to basic issues connected with starting and running a business activity by foreign entrepreneurs on the territory of Poland. It has been stated that, in the times of market economy, proceeding globalization processes, the concentration of capital and heavy competition, economic reasons force entrepreneurs to widen the area of their business activities. An attempt has been made to prove, that foreign capital flowing into Poland encourages creativity of Polish economy as well as local companies. The encouragement results mainly from the transfer of modern technology and knowledge, new structural and organizational solutions, existing trade exchange and migration of managerial staff. It is stated in the Abstract, that the process should be accompanied by clear, coherent and stable business, trade and tax laws as well as by a proper business policy created by the government.

15

Partners’ of a limited partnership legal position

75%

Grzebiela K.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2018

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vol. 31(31)

63-80

EN

The main purpose of this article is to present the role and position of partners in a limited partnership. The growing interest in choosing this organizational and legal form is due to its specificity. A limited partnership allows shaping the rights and obligations of the company’s partners, who are divided into two groups: general partners and limited partners. The reason for different legal nature of these entities who are relative to each other should be noticed. Furthermore their liability for the company’s liabilities is shaped differently, as well as the issue of running company’s affairs and its representation. Currently a common type of limited partnership called Limited Liability Limited Partnerships (LLLP), wherein Limited Liability Company as a legal person becomes the general partner. This legal solution is beneficial for its partners. In doctrine is considered as an atypical legal company.

16

Zdolność do czynności prawnych przedsiębiorcy jako osoby fizycznej

75%

Lewandowski P.

Studia Prawno-Ekonomiczne

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2016

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vol. C

91-102

PL

Celem artykułu jest wykazanie słuszności tezy, że dla bytu przedsiębiorcy nie jest konieczne posiadanie pełnej zdolności do czynności prawnych. Osoba fizyczna wykonująca działalność gospodarczą może dokonywać czynności prawnych za pośrednictwem przedstawiciela ustawowego, a w niektórych sytuacjach za przyzwoleniem sądu opiekuńczego. Wymogu pełnej zdolności do czynności prawnych nie wprowadza ani k.c., ani u.s.d.g. Jedynie ustawy szczególne, w ściśle określonych przypadkach, warunkują wykonywanie działalności gospodarczej od posiadania pełnej zdolności do czynności prawnych.

EN

The aim of this article is to demonstrate the thesis that is not necessary to have full capacity for legal acts to be an entrepreneur. A natural person who carries out business activity may perform legal acts through a legal representative and, in some cases, with the consent of the guardianship court. Neither Polish Civil Code nor the Freedom of Business Activity Act require the capacity for legal acts. Only special laws – in specific cases – provide for business activity as a condition of having full capacity for legal acts.

17

Opodatkowanie dochodów z działalności gospodarczej w Polsce

75%

Waśkiewicz R.

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie

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2009

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issue 2(13) t. 2

239-258

PL

Opodatkowanie dochodów uzyskiwanych z działalności gospodarczej stanowi najmniej stabilny element polskiego systemu podatkowego. Na opodatkowanie dochodów wpływają: forma organizacyjno-prawna podmiotu gospodarczego oraz rodzaj i rozmiary prowadzonej działalności. W miarę stabilne jest opodatkowanie dochodów osób prawnych. Opodatkowanie to opiera się na jednolitych zasadach dla wszystkich osób prawnych. Jest przy nim uwzględniona zasada równości podatkowej. Największe kontrowersje budzi ilość pozycji kosztów, które przez prawo podatkowe nie są uznawane za koszt uzyskania przychodu. Opodatkowanie dochodów z działalności gospodarczej prowadzonej przez osoby fizyczne, wspólników spółek cywilnych oraz spółki osobowe dokonywane jest na odmiennych zasadach niż w przypadku osób prawnych, ponieważ uregulowane jest innymi ustawami. Taka sytuacja powoduje, że w odniesieniu do rożnych podmiotów gospodarczych, działających w tym samym otoczeniu, w tych samych warunkach, nie jest zachowana zasada równości podatkowej, co może wpływać na swego rodzaju uprzywilejowanie podatkowe, a tym samym możliwości rozwijania działalności gospodarczej i funkcjonowania na konkurencyjnym rynku. Zmiany w opodatkowaniu dochodów z działalności gospodarczej powinny przebiegać w kierunku ujednolicenia zasad opodatkowania wszystkich podmiotów gospodarczych i koncentrować się na wspieraniu przedsiębiorczości, zapewnieniu stabilizacji gospodarczej oraz kształtowaniu odpowiedniego poziomu i struktury dochodów podatkowych.

EN

Business activity income taxing constitutes the least stable element of the Polish tax system. Income taxing is influenced by the following: organization and legal form of business entity and the kind and size of conducted activity. Corporation taxing is stable enough. This taxation is based on uniform principles for all corporate customers. A tax equality basis is considered there. The most controversial is an amount of cost items which are not recognized as tax deductible business expenses by the tax law. Taxing income from business run by individuals, partnerships and general partnerships is made on different principles than those of corporate customers, because it is regulated by different acts. It leads to a situation, that with reference to different business entities, operating in the same environment and in the same conditions, tax equality basis is not preserved, which can affect tax privileges and possibilities of developing business activity on the competitive market. Changes in taxing income from business activity should lead to standardization of taxation principles for all business entities and to concentration on supporting the entrepreneurship and to guarantee economic stability and shape an appropriate level and structure of tax revenues.

18

Upadłość i niewypłacalność jako pojęcia ekonomiczne i prawne

75%

Kamieński G., Borys A.

Ruch Prawniczy, Ekonomiczny i Socjologiczny

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2022

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vol. 84

|

issue 3

53-68

EN

The terms bankruptcy and insolvency are construed in different ways, which has resulted in the emergence of discrepancies in their definitions. There is a noticeable division among researchers in terms of the referents of the concepts of bankruptcy and insolvency. Varying definitions of bankruptcy and insolvency are employed, depending on whether the perspective of the legal sphere or the economic sphere is adopted. In the article, the authors attempt to define these concepts and define the relations that exist between them. The aim is to show that the legal understanding of the terms bankruptcy and insolvency is subordinate to their meaning in the economic sciences. Due to the subject under analysis and the nature of the sources, this article employs the qualitative method, based on interpretative research. The interpretative research was conducted with the use of ethnographic research strategies based on legal acts and the achievements of the doctrine and judicature. The conducted research has shown that as a result of the development of bankruptcy law, the legal understanding of the concept of bankruptcy and insolvency has been subordinated to the meaning given to this concept in the economic sciences. This allows for the use of economic tools and dynamic interpretation, so that the decisions of bankruptcy courts are in line with the dynamically changing socio-economic reality.

PL

Pojęcia upadłości i niewypłacalności są różnie pojmowane, co spowodowało pojawienie się rozbieżności definicyjnych. Zauważalny wśród badaczy jest wyraźny podział przyjmowania desygnatów pojęcia upadłości i niewypłacalności ze względu na obszar badań, pojęcia te utożsamia się bowiem albo ze sferą prawną, albo ze sferą ekonomiczną, co oznacza, że w zależności od przyjęcia jednej z tych perspektyw różnie będziemy definiować upadłość i niewypłacalność. W artykule autorzy podjęli próbę zdefiniowania tych pojęć oraz określenia relacji, jakie między nimi zachodzą. Celem artykułu jest pokazanie, że prawnicze rozumienie pojęć upadłości i niewypłacalności jest wtórne wobec ich znaczenia w naukach ekonomicznych. Ze względu na przedmiot badańoraz charakter źródeł w niniejszym artykule wykorzystana została metoda jakościowa, oparta na badaniach interpretacyjnych. Badania interpretacyjne prowadzone były z wykorzystaniem strategii badań etnograficznych na podstawie aktów prawnych oraz dorobku doktryny i judykatury. Przeprowadzona badania pokazały, że wyniku rozwoju prawa upadłościowego doszło do podporządkowania prawnego rozumienia pojęć upadłości i niewypłacalności znaczeniu nadanym tym pojęciom w naukach ekonomicznych. Pozwala to na stosowanie narzędzi ekonomicznych oraz wykładni dynamicznej, tak aby rozstrzygnięcia sądów upadłościowych były jak najbardziej zgodne z dynamicznie zmieniającą się rzeczywistością społeczno-gospodarczą.

19

Publicznoprawne aspekty instytucjonalnej pomocy państwa dla przedsiębiorców sektora małych i średnich przedsiębiorstw

75%

Kozień A.

Studenckie Zeszyty Naukowe

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2018

|

vol. 21

|

issue 36

EN

In the article, there are analysis of the sources of the law binding at present in Poland (Polish and European Union regulations) having in mind the law regulations related to institutional public support for small and medium enterprises is presented. Moreover, review of the forms of institutional public support for small and medium enterprises sectors is done. The new proposals of changes in the law binding at present in Poland are formulated. These proposals make possible the growth of the important sector of the Polish economy.

PL

W niniejszym artykule dokonano analizy źródeł prawa powszechnie obowiązującego w Polsce (prawo polskie i Unii Europejskiej) pod kątem uregulowań dotyczących instytucjonalnego wsparcia państwa dla sektora małych i średnich przedsiębiorstw. Ponadto przedstawiono przegląd form instytucjonalnej pomocy państwa dla sektora małych i średnich przedsiębiorstw, a także propozycje zmian w aktualnie obowiązującym prawie w Polsce, które przyczyniłyby się do rozwoju tego sektora, ważnego z punktu widzenia polskiej gospodarki.

20

W sprawie łączenia mandatu posła do Parlamentu Europejskiego z funkcją członka Rady Nadzorczej Towarzystwa Ubezpieczeń Wzajemnych

75%

Galińska-Rączy I.

Przegląd Sejmowy

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2019

|

issue 5(154)

121–128

EN

Deputies to the European Parliament are excluded from prohibitions related to conducting business activity which apply to Deputies and Senators, i.a., prohibitions established in Article 34 of the Act of 9 May 1996 on Exercising the Mandate of a Deputy or Senator. Hence, there are no impediments for a Deputy to the European Parliament to remain a member of the supervisory board of an entrepreneur such as an association of mutual insurance, e.g. Association of Mutual Insurance TUW.

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Unregistered economic activity in the light of Traders’ Law

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues

Zachowania przedsiębiorcze studentów w świetle badań ankietowych

Możliwość prowadzenia przez notariusza działalności po wejściu w życie zmian przewidzianych w rządowym projekcie ustawy o zmianie ustawy – Prawo o notariacie oraz niektórych innych ustaw

W sprawie uposażenia poselskiego i czerpania zysków ze spółek

Legal aspects of foundation's business activity

Analiza zmienności struktury bilansu, przychodów oraz kosztów grupy banków giełdowych w latach 1998-2008

Behavioural location theory – evolution, tools and future

Opinia prawna w sprawie kwalifikowania pobierania pożytków z własności nieruchomości oraz członkostwa w organach osób prawnych jako „działalności gospodarczej”

Opinia prawna w sprawie dopuszczalności łączenia stanowiska posła z kierowaniem samodzielnym publicznym zakładem opieki zdrowotnej

Uwarunkowania prawne działalności gospodarczej w Czechach

Podstawy prawne kontroli NIK u przedsiębiorców

Agresywna optymalizacja podatkowa - Unikanie obciążeń związanych z CIT

Rola państwa i prawa w kształtowaniu ładu gospodarczego w krajowym i zagranicznym obrocie gospodarczym

Partners’ of a limited partnership legal position

Zdolność do czynności prawnych przedsiębiorcy jako osoby fizycznej

Opodatkowanie dochodów z działalności gospodarczej w Polsce

Upadłość i niewypłacalność jako pojęcia ekonomiczne i prawne

Publicznoprawne aspekty instytucjonalnej pomocy państwa dla przedsiębiorców sektora małych i średnich przedsiębiorstw

W sprawie łączenia mandatu posła do Parlamentu Europejskiego z funkcją członka Rady Nadzorczej Towarzystwa Ubezpieczeń Wzajemnych