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EN
The entrepreneur is a legal entity which performs trade activities on his/her behalf in a consistent and organized way. A company goes into liquidation when it becomes an insolvent debtor and when it is heavily in debt. The Bankruptcy and Rehabilitation Law regulates proceedings of securing a debtor`s property before it is disposed of. Legal security of a debtor embraces actions of legal authorities , such as temporary Court Supervisor, Forced Management, Court Manager and Meeting of Creditors.
Prawo
|
2014
|
issue 316/1
177 - 190
EN
The limit of the principle of equal access to local government budget for contractors providing public services has been clearly laid out in Article 32 of the Constitution of the Republic of Poland in relation to Article 7 of the Act of 29 January 2004 — Public Procurement Law. The principle of equal access to the local government budget for contractors providing public services is not absolute, as it requires equal treatment for operators applying for the award of a public contract in a similar factual situation, and performing a similar activity to each other only in the public tender. It is important that the nature of the anti-discrimination principle of equal access to the budget of local government units is closely correlated with the principle of maintaining fair competition, which complements the above legal principle. Its main purpose is to prevent unfair market practices on the basis of tender procedures, fulfilling the demand for consistency of the legal system through the principle.
PL
Samodzielność jednostek samorządu terytorialnego w Polsce jest chroniona sądownie. W lite-raturze wyróżnia się samodzielność samorządu terytorialnego pod względem majątkowym oraz fi nansowym. Samodzielność majątkowa jednostek samorządu terytorialnego polega na tym, iż zostały one uposażone w majątek, aby realizować swoje zadania publiczne. Z kolei samodziel-ność fi nansowa jednostek samorządu terytorialnego jest związana z władztwem podatkowym na mocy, którego posiadają uprawnienie do ustalania wysokości podatków i opłat lokalnych.
EN
In Poland, the independence of local governments is judicially protected. The literature on the topic distinguishes two areas in which local administrative units are guaranteed independence: property and finances. Being independent in terms of property means that local governments have their own property to realize their own public tasks. Independence in terms of finances concerns the power to levy local taxes independently of the central government.
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