The article deals with responsibility of a member of a board in Stock Corporation, which is inseparably linked with his funkcion and the member of the board cannot divest of that. The article comparatively refers to the valid legislation in the Slovak republic, the Czech Republic and Poland. The author not only mentions the valid legislation, but also points out the decisions of the Courts of the mentioned countries. The article refers to terminology issues and compares term „proffesional diligence“which is used in the Slovak republic with term „ diligence of due manager“which is used in the Czech republic.
The aim of the study is to compare regulations relating to consortia applying for public contracts in Polish, British and French law. Although it is impossible to find a common definition of a “consortium” for all EU members, due to the harmonization of rules concerning the functioning of the public procurement markets, the solutions adopted by member states are quite similar. However, there are also some specific regulations in individual countries. It is worth considering the usefulness of the adoption of similar solutions in other countries. In each analyzed country the author describes the general legal aspects of the functioning of a consortium in the legal system, then refers to similar legal institutions e.g. partnerships or subcontracting, and finally characterizes the regulation relating to the participation of the consortium in the procedure for the award of public contract.
The article is an explanation of the way the European company operates. The author briefly points to the laws and their provisions regulating the status of the European company in its present form. The author primarily highlights EU legislation in the field of European company law, but also regulations in French commercial law related to the analyzed company. Additionally, the author shows the ways of creating a European company and possible styles of managing it. The author also highlights the situation of the employees of a European company and the advantages of creating this type of company, whether fiscal, related to the location, or resultant from the statute of thiscompany. In conclusion, the author points out a number of prospects for the functioning of a European company, highlighting the competitiveness of such a company on the European market and the possibility of its development by European enterprises, as well as indicating that the company is a kind of compromise between the regulations proposed by the European legislator and the regulations laid down by the domestic law of the Member States.
PL
The article is an explanation of the way the European company operates. The author briefly points to the laws and their provisions regulating the status of the European company in its present form. The author primarily highlights EU legislation in the field of European company law, but also regulations in French commercial law related to the analyzed company. Additionally, the author shows the ways of creating a European company and possible styles of managing it. The author also highlights the situation of the employees of a European company and the advantages of creating this type of company, whether fiscal, related to the location, or resultant from the statute of this company. In conclusion, the author points out a number of prospects for the functioning of a European company, highlighting the competitiveness of such a company on the European market and the possibility of its development by European enterprises, as well as indicating that the company is a kind of compromise between the regulations proposed by the European legislator and the regulations laid down by the domestic law of the Member States.
One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers to the questions asked above.
Law No. 9901/2008 on “Entrepreneurs and Commercial Companies”, marked a milestone in the reform of the commercial law in Albanian. Among other novelties, the Law introduced a new approach in regard to the employees and their participation in co determination. Actually, the involvement of the employees were not that unfamiliar in the former Albanian Commercial Legislation thought the social responsibility was. The Law brought in a new approach which was widely inspired from the EU Law, by establishing the Council of the Employees for any commercial company having more than 50 employees. It is true that unlike the trade unions, it is the company that bears the costs of the establishment and functioning of these councils, but besides the costs, it would mean to grant importance to the employees, as stakeholders of the corporate, by being part of the decision making process with regard to the use of special funds or actives of the company or to the allocation of the divided that the General Assembly resolves to allocate to the employees. This article will explore the legal provisions of the Law in regard to the Council of the Employees, its establishment, functioning and entitlement and how these provisions are enforced in practice from the companies in Albania.
The article concerns the issue of trade law in the context of its evolution and the current realities of its being in force in Republic of Slovakia. In the paper the authors present an historical view of the creation of legal regulations about trade from ancient times to present days. In the first part of the paper the political system and its components are discussed. The reader will be able to acquaint themselves with the functioning of the apparatus of executive power (the government and ministries), legislative power (the parliament consisting of 150 members) and judiciary (independent courts and prosecutors) in the Republic of Slovakia. Moreover, this part of the article provides information about practical aspects of the creation of selected components of the constitutional legal order (e.g. parliamentary elections). In the second part, the paper covers the evolution of trade law over the centuries, approaches to regulations in Mesopotamia, based on, inter alia, the Code of Hammurabi, and also in ancient Egypt and Greece. Tracing the development of trade law over the centuries, the authors also present the evolution of legal regulations in this field in the XIX century, with particular reference to France, Germany and Austria-Hungary (especially the territory which today forms the Czech Republic and the Slovak Republic). In the last part of the article, the forming of regulations of trade law in Czechoslovakia from 1918 and during subsequent periods which created the history of that country, to the overthrow communism and the peaceful division of the state in 1993 into two separate, independent state organisms – the Czech Republic and Slovakia - is approached.
The following article is aimed at presenting definitions and typologies concerning the issues of representation in the Polish legal system. Synonymous or interchangeable usage of legal terminology concerning representation in economic activity may lead to considerable disruption to proper functioning of civil law entities, and especially commercial law entities.
The author devotes his attention to the history of commercial law in ancient Rome. Specific legal regulations in which the parties were merchants always existed in ancient laws, but in ancient Rome there was no distinct and consistent set of standards for commercial law, although many legal institutions were closely related to business transactions. This view prevailed in the nineteenthcentury study of Roman law. The twentieth-century science recognizing the fact that the permanent separation of the merchant law (ius mercatorum) took place in the Middle Ages, observes commercial law in ancient Rome as an autonomous branch of law. The author agrees with the latter view.
The paper presents remarks made after reading the book of the Italian commer- cial law scholar, Marco Cian. His work considers ancient commercial statutes as prototypes of commercial law as such. Contrarily, the traditional doctrine recognizes the beginning of commercial law merely in medieval times. It is hard to find in antiquity the concept of commercial law similar to the modern one as a separate branch of private law. However, the chieftains of small Hebrew tribes or Pharaohs wanted to affect somehow the production or trade with their laws. Marco Cian concentrates on ancient Egypt, Mesopotamian codes, and Hebrew law. His last chapter is dedicated to Greek laws. It is seriously disappointing that the book omits issues connected with Roman law. Despite the fact that Roman legal experience is especially productive and instructive in that aspect and included in the title literally, the author decided that it has already been studied well enough by scholars.
The object of the article are the questions concerning the „ethical aspects” of functioning of stock exchange law during partitions of Poland and in the first years of independent Poland. The analysis covers the period from 1817 (when in Warsaw the first official stock exchange on Polish territory was created) to 1921 when the first in independent Poland Act about the Organization of Stock Exchanges was passed. In the 19th century, several stock exchanges were created on Polish territory, from which the most essential were those in: Warsaw, Lvov and Lodz. The stock exchange was (and still is) regarded as one of the key institutions of market economy. Already, even on this account, the stock exchange law constituted the essential reference to economic law. On its basis the important institutions functioned, not only in the area of economy. In this article, the basic records of laws and exchange charters were traced, as well as different – essential for stock exchanges – documents (for instance, ministerial instructions), which set the principles of functioning of those institutions. The principles were considered from ethical norms’ point of view, which established ethics of economic life of that time. I have especially focused my attention on the principles of functioning of stock exchanges, which related to: the main stock organs, members of exchanges, as well as the so-called clientele. The stock exchange law also related to realities of that time, where-for different reasons – common cases of disobedience of the law occured. It should be stressed here, that stock exchange law was shaped on basis of economic legislation of the partitioners and that it was subject to changes along with political, economic and social transformations, which took place on Polish territory in the discussed period.
Managing human capital, directing enterprises or institutions, as well as broadly understood management has always been a task requiring special skills. It is mainly about the knowledge of issues in the area of operation of a given entity, but also of widely developed "soft skills". Essential for the development of these competencies is - experience in executive positions, which the legislator very often requires from people applying for management positions in state units. The essential element of the work is to present the tasks of the members of the supervisory board, whose nature is the same or similar to the tasks of management staff. That is to prove the thesis set out in the title of the article that the function of a supervisory board member is a managerial function. The study contains an analysis of the principal legal acts from the systemic and institutional perspective in Poland. This article is a theoretical work, based mainly on cognitive research, using the historical-legal, dogmatic-legal and comparative methods.
One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers to the questions asked above.
PL
Jedną z konsekwencji znaczącej aktywności legislacyjnej Sejmu Rzeczypospolitej Polskiej po 1989 r. jest między innymi to, że licznym nowelizacjom podlegają również akty prawne pełniące w systemie prawa szczególną rolę (kodeksy). Czy nowelizacje te wpływają na spójność i przejrzystość zawartych w kodeksach regulacji prawnych? Czy np. zasadniczym motywem podejmowania wielu zmian legislacyjnych, którym podlegał kodeks cywilny w odniesieniu do regulacji prawnych obrotu gospodarczego – w tym zwłaszcza w odniesieniu do regulacji prawnych części szczególnej prawa umów handlowych – po zmianie ustroju społeczno-gospodarczego w latach 1989–1990, był zamiar realizacji zasługującego bez wątpienia na aprobatę postulatu uwzględniania potrzeb współczesnego obrotu gospodarczego, poprzez modernizację istniejących, wprowadzanie nowych i ewentualnie rezygnację z tych istniejących regulacji prawnych w omawianej materii, których praktyczne znaczenie i zastosowanie jest obecnie znikome? Czy wobec tego w odniesieniu do aktualnego kształtu części szczególnej prawa umów handlowych w kodeksie cywilnym można mówić o jej optymalnym stanie, czy też może o nadmiarze albo niedoborze regulacji prawnych w tej materii? Czy istnieją projekty zmian wymienionego obszaru regulacji prawnych i w którym kierunku zmierzają? Przedmiotem niniejszego opracowania jest poszukiwanie odpowiedzi na powyższe pytania.
The article deals with the problem of business activity from the perspective of the study of human rights and duties. Freedom of business activity, in its own primordial form, constitutes a human right read from the dignity of a human person. Its constitutional and economic significance requires detailed legal regulating and conducting organized actions by institutions of public administration. In connection with that, the way of realization of this right ought to be developed in the legal system, especially in norms of public economic law and commercial law. The author, in the first place, concentrates on issues of the axiology of freedom of business activity, as well as on the constitutional and international guarantees of its realization. In the deliberations that follow, he undertakes to discuss problems of regulation of this right in the Polish public economic law, public legal forms of limitations of business activity and selected aspects of realization of freedom of business activity in the commercial law. The last part of the article includes relevant conclusions.
Podstawową funkcją spółdzielni pracy jest realizacja założonego przedsięwzięcia poprzez wykorzystanie potencjału zawodowego członków. Solidarne działanie oraz partycypowanie w zarządzaniu spółdzielnią może doprowadzić członków do decyzji o jej przekształceniu w spółkę kapitałową. Celem artykułu jest przedstawienie skutków podatkowych tego przekształcenia na gruncie podatku od towarów usług oraz podatku dochodowego. Ponadto analizie poddano charakter prawny sukcesji praw i obowiązków (m.in. dotyczących interpretacji podatkowej, Numeru Identy#kacji Podatkowej) z podmiotu przekształcanego na podmiot przekształcony. Zastosowano analityczną oraz językowo-logiczną metodę badawczą. W wyniku podjętych badań przyjęto, że przekształcenie spółdzielni w spółkę jest transparentne pod względem VAT. W związku z przekształceniem w spółkę kapitałową (gdy uczestniczą w nim wszyscy członkowie i nie następują zmiany osobowe) co do zasady nie powstaje obowiązek podatkowy w żadnym z podatków dochodowych. Jako wniosek de lege ferenda przyjęto konieczność wprowadzenia przepisu umożliwiającego przeniesienie NIP spółdzielni pracy na spółkę przekształconą.
EN
The primary function of cooperative work established through the use of project professional potential members. Solidarity action and participating in the management of the cooperative may lead members to a decision on its transformation into a capital company. |e aim of the article is to present the tax consequences of this transformation on the basis of tax on goods and services tax. In addition, the analysis of the legal nature of the rights and obligations of the succession have been (at least for the interpretation of the tax base, tax identifcation number) from the converted on subject transformed. Analytical uses and linguistically-logical reasearch method. As a result of the investigations undertaken, the transformation of cooperatives in a company in transparent in terms of VAT. In view of the transformation in a capital company (when it involved all members and no changes occur in the bed) in principle not obligation arises in any of your income taxes. As a proposal de lege ferenda accepted the need for a provision to transfer NIP cooperative work on the company transformed.
Opracowanie dotyczy problematyki dopuszczalności, charakteru prawnego, przesłanek i skutków prawnych transformacji człowieka w znaczeniu prawnym, tj. osoby fizycznej w jednostkę organizacyjną na gruncie prawa handlowego. Przedstawiono w nim zagadnienie dopuszczalności i charakteru prawnego transformacji osoby fizycznej w jednostkę organizacyjną, przesłanki transformacji (przekształcenia) osoby fizycznej prowadzącej działalność gospodarczą – tzw. przedsiębiorcy jedno-osobowego w jednoosobową spółkę kapitałową, przesłanki transformacji (przekształcenia) osób fizycznych będących wspólni-kami spółki cywilnej w spółkę handlową, a także najważniejsze konsekwencje prawne tych transformacji człowieka (osoby fizycz-nej) w jednostkę organizacyjną. W podsumowaniu opracowania umieszczono sygnalizacyjnie najważniejsze wnioski wynikające z dokonanej w nim analizy.
EN
The study deals with the issues of admissibility, legal character, premises and legal consequences of human transformation in a legal sense, i.e. a natural person in an organizational unit under commercial law. It presents the issues of admissibility and legal character of the transformation of a natural person into an organizational unit, the premises for the transformation (modification, transition) of a natural person running a business - so-called a sole trader to a sole-shareholder company, reasons for the transformation (modification, transition) of natural persons who are partners in a civil partnership into a commercial partnership or company, as well as the most important legal consequences of these transformations of a person (a natural person) into an organizational unit. The summary of the study includes signaling the most important conclusions resulting from the analysis.
The author analyzes main issues of legal regulation of entrepreneurship in the late Middle Ages. At the beginning, the concepts of “law merchant” and “commercial law” were compared. The author then indicated the signifi cance of Roman law and its reception for the law used by entrepreneurs and presented the basic information about maritime law, borough rights and market jurisdiction. The issues of typology of commercial companies, development of banking and beginnings of the bankruptcy law were also studied. Finally, the author concluded that without a ruling factor, it was impossible to regulate entrepreneurship in the Middle Ages. The ideas about the self-regulating of merchant estate, autarkic lex mercatoria and exclusive trade courts are not completely false, but they are exaggerated. The participation of public authorities in the regulation of entrepreneurship has been irreplaceable.
The author explores the question of codification of civil and commercial law in the Second Polish Republic in conditions of mixed legal systems, especially those of Poland’s former partitioners. The co-existence in independent Poland of several legal systems prompted the country’s codifiers to conduct extensive comparative studies, as a result of which in the codification process they drew also on other legislative systems from Europe and even other continents. The author argues that the common denominator, developed by Poland’s Codification Commission, of the intermingled legislations encompassed primarily the legislations of the partitioning states, complemented by other legal systems, and what bound them together was the Polish, original legal thought. A model, not always enactable, consisted in creating a synthesis of the legislations of the former partitioners and more recent developments in law. In particular, the codifiers wanted to avoid radical solutions highlighting one system or model of law in order to avoid too great upheavals in the various provinces of the state. A model example of putting the idea of “mixed systems” into practice is the Code of Obligations of 1933, which combined elements of the Romanesque and the German systems. Both these systems were also in evidence — in varying mutual relations and scope of use — in other acts of parliament and draft codifications of civil law. In the Commercial Code, on the other hand, pragmatic considerations prevailed over the idea of a synthesis, hence the predominance of German and Austrian solutions. In the laws concerning industrial property, the provisions dealing with the fundamental question of obtaining patents were based on the Romanesque system, while the Act on Combatting Unfair Competition was closer to the French rather than the German system. The Polish bill of exchange law, taking into account convention-based solutions (the bill of exchange rules of 1910 and 1912), was similar to the German regulations; similarly, the Polish cheque law was based on the provisions of the Hague Convention of 1912, the Austrian and the German cheque laws as well as the later cheque rules of 1931.
DE
Der Verfasser behandelt die Probleme der Kodifizierung des Zivil- und Handelsrechts in der Zweiten Polnischen Republik vor dem Hintergrund der Berücksichtigung der Grenzgebiete von Rechtssystemen, insbesondere der Nachteilungszeit. Die Koexistenz von einigen Rechtssystemen im unabhängigen Polen veranlasste unsere Kodifikatoren, umfangreiche vergleichende Rechtsanalysen durchzuführen. Infolge dessen hat man bei der Kodifikation des Rechts zu anderen europäischen und sogar weltweiten Gesetzgebungsverfahren gegriffen. Der Autor beweist, dass vor allem das Recht der Nachteilungszeit und ergänzend auch andere Rechtssysteme den gemeinsamen, durch die Kodifikationskommission der Republik Polen ausgearbeiteten Nenner für die sich durchdringenden Einflüsse verschiedener Rechtsvorschriften bildeten, und die polnische, originelle Rechtsidee diente als verbindendes Element. Ein gewisses Modell, das nicht immer realisierbar war, stellte eine Synthese des Rechts der Nachteilungszeit und der neuen Strömungen im Recht dar. Man wollte insbesondere radikale Lösungen vermeiden, die ein gewisses System bzw. ein Rechtsmodell einseitig bevorzugen, damit zu den zu weit gehenden Erschütterungen in den einzelnen Staatsteilen nicht kommt. Die Idee des „Grenzlandes“ realisierte fast modellartig das Schuldrechtsbuch von 1933, das in sich die Elemente des romanischen und germanischen Systems vereinigte. Diese beiden Systeme, im diversen gegenseitigen Verhältnis und verschieden angewandt, waren auch in anderen Gesetzen und Kodifikationsentwürfen aus dem Bereich des Zivilrechts sichtbar. Beim Handelsgesetzbuch wiederum waren pragmatische Gründe stärker als die Idee der Synthese, so dominierten hier die deutschen und österreichischen Lösungen. Die Vorschriften betreffend gewerbliche Schutzrechte, bezogen auf die fundamentale Frage zur Erlangung eines Patents, wurde auf dem romanischen System gestützt, das Gesetz über die Bekämpfung des unlauteren Wettbewerbs stand dagegen dem französischen System näher. Das polnische Wechselrecht, unter Berücksichtigung der konventionalen Lösungen (Wechselreglement aus den Jahren 1910 und 1912) platzierte sich im Bereich der germanischen Rechtsvorschriften. Auch das Scheckrecht basierte auf den Bestimmungen der Hager Konferenz von 1912, auf dem österreichischen und deutschem Scheckgesetz und auch dem späteren einheitlichen Scheckreglement aus dem Jahre 1931.
Przedmiotem artykułu jest ocena dopuszczalności oraz zasadności występowania wspólnika spółki osobowej, wykonującego zawód adwokata bądź radcy prawnego, w roli pełnomocnika procesowego tej spółki. Dla rozstrzygnięcia powyższego, krótko scharakteryzowano osobową spółkę prawa handlowego jako formę wykonywania zawodu adwokata i radcy prawnego, a także zasady jej reprezentacji. Przedstawiona została specyfika pełnomocnictwa procesowego, omówiono korzyści oraz zagrożenia zastosowania zaprezentowanego w tytule zagadnienia, a także przytoczono wybrane poglądy jurysprudencji i judykatury w przedmiotowym temacie.
EN
The subject matter of this article is the adjudication of the admissibility and justification for an advocate or a legal advisor to act as an attorney ad litem of the partnership of which this advocate or legal advisor is one of the associates. To determine the aforementioned, the partnership as a form of advocates or legal advisors practice, and rules of its representation were shortly characterized. The complexity of the power of attorney was presented. Pros and cons of applying of the issue mentioned in the title were discussed. Moreover the selected views of jurisprudence and judicature in the aforementioned subject were set forth.
This section presents figures of the most distinguished Polish lawyers and economists. The aim is to provide a possibly broad depiction of their scientific, organizational, didactic and social achievements. In 2018, the patron of “The Voice of Law” is the patron of the Allerhand Institute – Maurycy Allerhand (1868-1942), and for this reason he will be presented as first in the “Lexicon of Polish Lawyers and Economists”.
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