Search results

1

Kolizyjnoprawne pojęcie siedziby osoby prawnej

100%

Mataczyński M.

Kwartalnik Prawa Prywatnego

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2013

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vol. 22

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issue 2

277 - 316

EN

The aim of the article is to attempt an interpretation of the term ‘legal person’s seat’ used by the legislator in Article 17 and 19 of the Polish Private International Law Act. My conclusion is that the correct interpretation is the one in which this term is construed as the so-called registered office. This means a radical change to the so-called real seat concept assumed in the effective acts so far. Moreover, it generates risks which have not been known to our legal system. Consequently, a vast section of the article is devoted to relevant mitigating measures. The change of the connecting factor applicable to the personal status of a company is a complex process, which does not end with adoption of a new act or the determination of what is referred to in the German doctrine as herrschende Meinung. To operate effectively, the entire system will require not only an extensive doctrinal analysis of the issues related to conflict of laws in company law (particularly the scope of interference of the public order clause and provisions classified as overriding mandatory provisions), but also the subsequent actions of the Polish legislator – such as adoption of the act on pseudo-foreign companies or the passing of necessary amendments to provisions governing company registration. It is rightly emphasised in doctrine that the interpretation of Article 17 of the Polish Private International Law Act relies on legal doctrine and judicial practice. In view of the vast number of academic publications on this matter, the response of the third branch of government is awaited with growing interest.

2

Analiza regulacji prawnych dotyczących podatku dochodowego od osób prawnych zaimplementowanych lub zmienionych pod wpływem prawa Unii Europejskiej

100%

Kulicki J.

Zeszyty Prawnicze BAS

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2023

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issue 3(79)

111-132

EN

The legal basis for the harmonisation of corporate (legal persons’) income taxation in the European Union is Article 115 of the Treaty on the Functioning of the European Union (TFEU) and the indicated Council directives. In the current state of law, the provisions shaped under the impact of EU law include those regulating, among other things, the taxation of hybrid structures, the income of foreign-controlled companies, unrealised profits, income earned abroad, dividends, as well as those relating to revenue or deductible costs and tax exemptions.

3

Teoretycznoprawne aspekty przedstawicielstwa organizacyjnego jako pragmatycznego sposobu reprezentacji osoby prawnej

87%

Mucha-Kujawa J.

Studia Prawnicze

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2017

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issue 3 (211)

149-170

PL

The subject of legal entities’ representation in private law trading is of utmost importance because it affects the correctness of legal acts performed by these entities. The author, having analyzed the origins of legal entity’s representation and the form of legal entity’s representation on the grounds of European models (Germany) shows that in European countries of German legal traditions the model of organizational representation (organschaftlicher Vertretung) is being applied more and more commonly. On the grounds of Polish law the legal concept and model of the body of legal entities have based on the so called theory of bodies (organs) until recently. At present, under the influence of European solutions (Germany, Austria, Switzerland) there is a tendency to treat the bodies of legal entities as organizational representatives (of statute nature), i.e. the third – beside legal representation and based on contract - type of representation. It seems, however, that organizational representation constitutes a pragmatic alternative for the hitherto, formal concept of the theory of bodies (organs), which may substantially affect the flexibility of trading.

4

Osoby fizyczne i osoby prawne jako podmioty publicznych praw podmiotowych, których źródłem są przyrodzone prawa człowieka

63%

Czech E.

Krytyka Prawa. Niezależne studia nad prawem

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2020

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vol. 12

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issue 4

220-234

EN

Subjects of rights originating from inherent human rights are among the subjects of public subjective rights. A deliberation on the matter of natural persons and legal persons, perceived as subjects of these rights, makes it possible to determine a number of questionable issues, which are surely reflected in the materialisation of these public subjective rights in legal practice. The subject matter is very complex, if only on account of the necessity to make use of the results of the linguistic interpretation of the notion of citizen. This is vital even though a legal definition of citizen exists. The intricate nature of the problem in question is also a consequence of the need to make a distinction in the area of the possibility to grant public subjective rights originating from inherent human rights to citizens, non-citizens under the jurisdiction of the Polish state, and non-citizens outside the jurisdiction of the Polish state. Another highly problematic aspect is the possibility to apply an analogy in the field of assignment of subjective public rights originating from inherent human rights to legal persons. Since the very application of analogies in this domain is controversial, it seems reasonable to stress the lack of possibility to consider legal persons as subjects of public subjective rights originating from inherent human rights such as life or health.

PL

Wśród podmiotów publicznych praw podmiotowych, należy wyróżnić podmioty publicznych praw podmiotowych mających swe źródło w przyrodzonych prawach człowieka. Przeprowadzenie rozważań w zakresie osób fizycznych i osób prawnych postrzeganych jako podmioty tych praw pozwala na określenie licznych spornych kwestii, które bez wątpienia znajdą swe odbicie w realizacji tych publicznych praw podmiotowych w praktyce prawniczej. Zagadnienie to ma złożona naturę, z uwagi na np. konieczność posiłkowania się wynikami wykładni językowej pojęcia „obywatel”. Jest to konieczne mimo istnienia definicji legalnej obywatela. Skomplikowany charakter analizowanej tematyki jest również konsekwencją konieczności rozróżniania w zakresie możliwości przypisywania publicznych praw podmiotowych, których źródłem są przyrodzone prawa człowieka, obywatelom, nie-obywatelom pozostającym pod jurysdykcją państwa polskiego i nie-obywatelom niepozostającym pod jurysdykcją państwa polskiego. Kwestią również dalece problematyczną jest możliwość stosowania analogi w zakresie przypisywania publicznych praw podmiotowych, których źródłem są przyrodzone prawa człowieka osobom prawnym. Widząc samą sporność stosowania w tym zakresie analogi, należy wskazać na oczywisty brak możliwości określania osób prawnych jako podmiotów publicznych praw podmiotowych, które mają swe źródło w takich przyrodzonych prawach człowieka, jak np. życie czy zdrowie.

5

Svoboda projevu právnických osob na internetu z pohledu Evropského soudu pro lidská práva

63%

Tymofeyeva A.

Právník. Teoretický časopis pro otázky státu a práva (The Lawyer - Scientific Review for Problems of State and Law)

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2022

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vol. 161

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issue 2

140-155

EN

Rapid development of new technologies, including the Internet, demonstrates the need for legal regulation of the content that appears on the websites of Internet platforms. However, the regulation of such content must not interfere with the very essence of the right to freedom of expression. The restrictions set forth by the governments should pursue a legitimate aim and be necessary in a democratic society. The aim of this paper is to describe the basic rules for the protection of the right to freedom of expression of legal entities under Article 10 of the European Convention on Human Rights (ECHR) in relation to Internet speeches and reflect on the legal regulation of debates concerning Covid-19. Given this objective, the research is divided into three parts. The first part defines the general principles of the ECHR concerning the right to freedom of expression, and specifically emphasizes the rules for the protection of speech on the Internet. The second part of the manuscript offers an analysis of the case-law of the European Court of Human Rights (ECtHR) concerning legal persons’ complaints under Article 10 of the ECHR in connection with the activities on the Internet. The last third part of the manuscript is devoted to the reflection on the restriction of the expressions concerning Covid-19, namely, their compliance with Article 10 of the ECHR.

CS

S ohledem na rapidní vývoj nových technologií, kam patří také internet, vzniká potřeba právní regulace obsahu, který se objevuje na webových stránkách provozovatelů internetových platforem. Regulace takového obsahu však nesmí zasahovat do samotné podstaty práva na svobodu projevu. Omezení stanovená vládami musí sledovat legitimní cíl a být nezbytná v demokratické společnosti. Cílem tohoto článku je popsat základní pravidla ochrany práva na svobodu projevu právnických osob podle čl. 10 Evropské úmluvy o lidských právech (EÚLP) v souvislosti s projevy na internetu a zamyslet se nad právní regulací projevů týkajících se covidu-19. S ohledem na zmíněný cíl je výzkum rozdělen do tří částí. V první části jsou vymezeny obecné principy práva EÚLP týkající se práva na svobodu projevu a specificky jsou zdůrazněna pravidla ochrany projevů na internetu. Druhá část nabízí rozbor judikatury Evropského soudu pro lidská práva (ESLP) týkající se námitek právnických osob ohledně porušení čl. 10 v souvislosti s jejich činností na internetu. Poslední, třetí část je věnována zamyšlení nad omezeními projevů týkajících se covidu-19, zejména jejich souladu s článkem 10 EÚLP.

6

Prawo o stowarzyszeniach w aktualnych uwarunkowaniach społecznych i prawnych. Z doświadczeń prac nad projektem nowelizacji w latach 2009–2015

51%

Izdebski H.

Themis Polska Nova

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2015

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issue 1(8)

71-86

EN

On the 25th of September, 2015 the Polish Parliament adopted the act amending the 1989 Act on Associations. Though there had been eight subsequent amendments, the 2015 act was the first aiming to substantially adapt the Act on Associations – the first legal effect of the political consensus achieved within the Round Table negotiations of the then Communist government and the “democratic opposition” – to new social and economic conditions of Poland. 26 years of functioning of the Act have been the time of passage from “real socialism” to “democratic state of law” having to base, according to the 1997 Constitution, on “social market economy”, and from a practical isolation of Poland within its borders to its opening to the world, in particular within the framework of European institutions. The article sketches, also on the basis of the author’s personal experience due to his participation in drafting and legislative works, the course of the revision works initiated in 2009, in particular of parliamentary works on the 2014 President’s draft law, as well as their limited results achieved in the 2015 act. Analyses of causes of such limitation are presented on the plane of the most important items of the pre- -parliamentary and parliamentary debates, i.e. right of legal persons to associate on equal terms with physical persons (not included in the President’s proposal), right of foreigners to associate on equal terms with citizens (and inhabitants) of Poland (its application had been proposed by the President, but not included in the act), and legal effect of the, generally agreed, elevation of the status of “ordinary association” on functioning of the present ordinary associations that would not wish to become new ordinary associations; the latter question relates to the fundamental issue of the sense of the freedom of association.

7

Proces transformacji gospodarstw osób prawnych w latach 1990-1996

51%

Dzun W.

Zagadnienia Ekonomiki Rolnej

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2014

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issue 2(339)

14-38

EN

The article analyses the changes in the sector of farms operated by legal persons between 1990 and 1996, i.e. in a period that marked the most fundamental systemic changes. The adoption and implementation of the idea of accelerating the transformation of ownership relationships in agriculture, aimed at reducing public as well as collective private ownership and instead extending and enhancing private ownership by natural persons, resulted in liquidating the production sector of State agricultural enterprises and weakening agricultural cooperatives. At the same time, the process removed the territorial barriers to the development of farms run by natural persons, which made it possible to establish farms operated by private legal persons in legal and organisational forms other than cooperatives. As a result, a very dynamic transformation process began, not only in the ownership structure of farms, but also in organisational, legal, territorial and economic structure. The paper presents changes in the entire sector of farms operated by legal persons, considering the different legal and organisational forms as well as area, and the changes in the share of those farms in the use of agricultural land, labour resources, capital resources, and in agricultural production. The paper also presents changes in the efficiency of agricultural production in farms of that sector against farms operated by natural persons.

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