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EN
The Supreme Audit Office of Poland has carried out an audit of the preparations of the structural policy implementation system for the years 2014–2020. The objective of the audit was to examine, among others, the regularity and effectiveness of the activities undertaken by the Minister of Infrastructure and Development, and the managements of all the 16 regions with regard to the development of the partnership agreement, as well as national and regional operational programmes. Before the audit, a panel of experts was organised, with the participation of scientists, representatives of the government and self-government administration, non-governmental organisations and a member of the European Parliament. The audit approach adopted was not a typical one, since the audit was carried out in the course of the development of the programming documents for the years 2014-2020, and it covered the period until the end of April 2014.
PL
By this article authors have opportunity to take part in the discussion on multilateralism, causality and non-reciprocity of civil partnership agreements in Polish legal regulation. The article provides an in-depth, normative analysis of the legal nature of a so called “civil law company” in the context of its complex, practical and theoretical organizational nature. Authors took up the civil law firm as a legal entity. As a result of the changed legal and economic context in Poland after the period of political transformation, it became necessary to redefine many issues. An example of this is the discussion on the legal status of a civil partnership as well as the controversy about its qualification as an entrepreneur or as an organization. The intention of the authors is to try to draw attention to the fact that, with such diversity of potential application of a civil law partnership in business, the maintenance of one broad regulation, which is currently included in Art. 860–875 of Polish Civil Code is non-functional.
EN
The premise of the article is the analysis the principles of liability of a partner for debts of a professional partnership into the Polish legal system, compared to American and German regulations. Moreover, this article is an attempt to systematize the most essential practical issues related to the partner liability for professional partnership debts under the provisions of Art. 95 of the Commercial Company Code (CCC). Th e rationale for selection of the subject is the hybrid nature of the discussed legal structure and many uncertainties within its codifi cation.
PL
Założeniem artykułu jest analiza zasad odpowiedzialności partnera za zobowiązania w spółce partnerskiej w polskim systemie prawnym, w odniesieniu do amerykańskich i niemieckich unormowań. Nadto niniejszy artykuł stanowi próbę usystematyzowania najważniejszych praktycznych kwestii związanych z odpowiedzialnością partnera za zobowiązania w spółce partnerskiej na podstawie art. 95 Kodeksu spółek handlowych. Uzasadnieniem podjęcia problematyki jest hybrydalny charakter omawianej konstrukcji prawnej oraz wiele nieścisłości w ramach jego kodyfikacji.
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