The economic and financial crisis of the recent years has shown that there is an urgent need for a reaction of global and national public institutions to the reasons for and effects of market links, mutual relations of the reactions of the state, central banks, business and financial entities, especially financial markets, as for arising and growing imbalances that stem not only from financial crises, but from the activities of these entities as well. For several years, a discussion has been held in various scientific and political circles on an optimal macroeconomic strategy for recovering from the economic slowdown. While in the policies of the EU bodies and the states, anti-crisis activities have been searched for, appropriate instruments selected, various initiatives taken, programmes of public authorities proposed, aimed at stimulating economic growth and, at present, inflation. It turned out that the main central banks are able to be, and have to be, the only institutions to effectively react to the debt crisis, stagnation and low economic recovery. The monetary policy of large central banks has finally replaced the fiscal policy in the financial stimulation process, and has become the hope for stimulating a stable economic growth and inflation, and for ending the financial crisis.
The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. At the time of global economic problems, an improvement of public resources management has become especially vital. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources. In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology.
The aim of this article is to find the answer for the crucial question, important for the legal practice in Poland, whether the franchise contract can be treated as the capital group under the Polish pharmaceutical law. The answer for this question is critically important for thousands of Polish firms which conducts the professional business in the pharmacy sector.
PL
Celem niniejszego artykułu jest odpowiedź na dwa istotne dla współczesnej praktyki obrotu prawnego pytania, tj. czy stosunek franczyzy stanowi grupę kapitałową w rozumieniu prawa? A także, czy porozumienia towarzyszące umowie zawieranej pomiędzy franczyzodawcą a franczyzobiorcą spełniają przesłanki określone w art. 99 ust. 3 pkt. 3 i ust. 3 pkt. 3a ustawy - Prawo farmaceutyczne, tzn. czy mogą kreować grupę kapitałową w rozumieniu przepisów ustawy o ochronie konkurencji i konsumentów? Rozstrzygnięcie tych zagadnień prawnych jest niezwykle istotne dla tysięcy przedsiębiorców prowadzących detaliczną sprzedaż leków w formule aptek.
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