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Prawne spojrzenie na działalność gospodarczą w Polsce po 1988 roku

100%
Magdziarczyk M.
Studia Ekonomiczne
|
2019
|
vol. 378
89-98
PL
Celem niniejszego artykułu jest analiza zmian, które zaszły w zakresie prawnego ujęcia działalności gospodarczej, na płaszczyźnie prawa polskiego, w okresie od 1988 roku do 2018 roku. Stanowi on jednocześnie próbę określenia aktualnego poziomu wolności działalności gospodarczej w Polsce. Szczególnej uwadze poddana została problematyka reglamentacji działalności gospodarczej.
EN
The aim of this article is to analyse the changes that took place in the scope of legal recognition of economic activity within the Polish law in the period from 1988 to 2018. It is also an attempt to determine the current level of freedom of economy in Poland. Particular attention was paid to the issue of restrictions that are connected with economic activity.
2

Zdolność sądowa oddziału spółki handlowej - analiza wybranych zagadnień na podstawie orzecznictwa Sadu Najwyższego

75%
Bubiło J.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
|
2007
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vol. 3
|
issue 1 Prawo
245-264
EN
The matter of a commercial company branch is still extremely complicated because of organisational reasons as well as due to the existing legislation. First of all, the lack of straightforward and complex law regulation of commercial company branch offices raises serious doubts of theoretical and practical nature. It is also the matter of partial regulations in various acts. Under the present legal system none of the norms accords a legal capacity to organizational units being part of Polish legal entities or other subjects of law. The regulation incorporated in u.s.d.g. states that a commercial company branch will not possess a distinct legal status from the entrepreneur in private law as well as the public sphere.
3
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Wolność działalności gospodarczej – od idei do zasady ustrojowej

75%
Magdziarczyk M.
Studia Ekonomiczne
|
2018
|
vol. 349
135-143
PL
Przedmiotem rozważań niniejszego artykułu jest wolność działalności gospodarczej – geneza idei, normatywne ujęcie na płaszczyźnie prawa polskiego, reglamentacja i związane z nią zagrożenia.
EN
The problematic aspect of the publication concerns the issue of freedom of economic activity – history of idea economic freedom, economic freedom in the light of the Polish law, restrictions of the economic freedom.
4
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Realizacja praw wynikających z pochodnych instrumentów finansowych w świetle współmierności przychodów i kosztów osób fizycznych prowadzących działalność gospodarczą

75%
Chorowska-Kasperlik E.
Studia Ekonomiczne
|
2014
|
vol. 190
31-41
EN
Financial derivatives are used in economic activity undertaken not only by legal, but also by individual persons. According to the tax consequences of transactions consisting in implementation of the rights arising from derivative financial instruments, it must first be determined whether the effects of this title shall be settled within the revenue sources which is non-agricultural economic activity or revenue sources from capital gains. The article analyzes the key issue, namely, whether there is any connection of the derivative transaction with a business. The conditions were specified that, in the author's opinion, allow to settle revenues / costs arising from the implementation of the rights of the derivative financial instruments in the course of business, when the turnover in derivative financial instruments is not the subject of this activity.
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