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Nakaz dokonywania wykładni prounijnej jako dyrektywa wykładni systemowej

100%
Rowiński W.
Ruch Prawniczy, Ekonomiczny i Socjologiczny
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2016
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vol. 78
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issue 1
99-111
EN
The aim of the article is to attempt to analyse the debate in Polish jurisprudence about the relationship between the pro-EU interpretation and the systemic interpretation. The prevailing opinion about the status of the pro-EU interpretation in Polish jurisprudence is that it is one of the rules of the systemic interpretation. Reaching the basic notions of the theory of law andanalysing the models for implementing the pro-EU interpretation proposed by the doctrine of European law and that put forward by Polish theory, of law the author comes to the conclusion that is not possible to classify the pro-EU interpretation as a directive of interpretation of the systemic interpretation.
PL
Celem artykułu jest próba analizy toczącej się w polskiej nauce prawa dyskusji dotyczącej relacji pomiędzy wykładnią prounijną a wykładnią systemową. Dominująca w polskiej jurysprudencji opinia na temat statusu wykładni prounijnej określa ją jako jedną z dyrektyw wykładni systemowej. Sięgając do podstawowych pojęć teoretyczno prawnych, analizując modele dokonywania wykładni prounijnej proponowane przez doktrynę prawa europejskiego oraz te proponowane przez polską teorię prawa autor dochodzi do wniosku, że nie sposób zaklasyfikować wykładnię prounijną jako jedną z dyrektyw wykładni systemowej.
2
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Lines of Interpretation for the Definition of a Household under Harmonised Excise Duty Rules in the Light of the Decisions of Polish Tax Authorities and the Case-Law of Polish Administrative Courts

71%
Münnich M.
Krytyka Prawa. Niezależne studia nad prawem
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2022
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vol. 13
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issue 3
85-97
EN
This article provides only a small contribution to the inevitable scholarly discussion on whether excluding the primacy of the literal rule in favour of the priority of a pro-EU teleological interpretation in the judicial and administrative applications of Polish tax law is really reasonable. Firstly, this article sets out to discuss the stages of the transposition of the concept of a household from EU legislation into the provisions of the Excise Duty Act. Secondly, it presents the evolution in the lines of the interpretation of this term as used by tax authorities and national courts. Thirdly, it demonstrates the negative legal and fiscal consequences that are caused in practice by the definition of this term as framed by the Polish legislator.
3
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Reserved Contracts – Issues of Interpretation and Application of the Public Procurement Law

60%
Fermus-Bobowiec A.
Studia Iuridica Lublinensia
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2019
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vol. 28
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issue 1
EN
Reserved contracts are a legal instrument that allows the promotion of those economic operators who, as part of their business, pursue also social goals. Pursuant to Article 22 (2) of the Act of 29 January 2004 – Public Procurement Law (Journal of Laws 2018, item 1986 as amended), they may only be applied for by sheltered workshops and other economic operators whose activities include the social and professional integration of members of socially marginalised groups. Unfortunately, the use of reserved contracts is in practice marginal, which is also caused by difficulties in interpretation of national laws. The article discusses the institution of reserved contracts and the terms of application thereof, in the context of the EU legislation.
PL
Zamówienia zastrzeżone są prawnym instrumentem pozwalającym promować tych wykonawców, którzy w ramach prowadzonej działalności realizują także cele społeczne. O ich udzielenie, na gruncie art. 22 ust. 2 ustawy z dnia 29 stycznia 2004 r. – Prawo zamówień publicznych (Dz.U. 2018, poz. 1986 z późn. zm.), mogą ubiegać się wyłącznie zakłady pracy chronionej oraz inni wykonawcy, których działalność obejmuje społeczną i zawodową integrację osób będących członkami grup społecznie marginalizowanych. Niestety, zastosowanie zamówień zastrzeżonych w praktyce jest marginalne, czemu sprzyjają także trudności interpretacyjne przepisów krajowych. W artykule została omówiona instytucja zamówień zastrzeżonych oraz warunki jej zastosowania w kontekście regulacji prawa unijnego.
4
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Odpowiedzialność członków rady nadzorczej spółki akcyjnej za prawidłowość sprawozdań finansowych spółki

48%
Krześniak E. J.
Przegląd Prawa i Administracji
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2018
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vol. 112
103-116
EN
Directive 2006/46/EC aims to clamp down on the manipulation of data contained in the annual accounts. While this regulation was implemented in Polish law, no account was taken of the need to adapt it to the Polish regulations already in force that arise under the Polish Code of Commercial Partnerships and Companies. Some of the provisions of the Directive were transposed into Polish law according to the “cut + paste” formula, failing to take into consideration the specificity of the Directive and the Directive as a whole. Consequently, the interpretation of relevant national provisions may potentially lead to the conclusion that members of the supervisory board of a joint-stock company are to be held jointly and severally liable together with the manager of the company for ensuring that the content of the annual accounts accurately reflect the reality. In the author’s opinion, such a conclusion would be too far-reaching. The analysis shows that as it concerns the scope and principles of liability of members of supervisory boards related to the annual accounts, there are arguments for adopting a less restrictive than solely literal interpretation of Article 4a of the Accounting Act. As a result, in the author’s view, it is impossible to attribute responsibility to a member of the supervisory board of a joint-stock company for errors or misstatements in the annual accounts as long as he exercised due care and diligence in performing his duties and in particular assured (together with other members of the board) that the process of drafting and publication of the annual accounts proceeded smoothly and was carried out properly.
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