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Przegląd Ustawodawstwa Gospodarczego nr 04/2010

Przegląd Ustawodawstwa Gospodarczego nr 04/2010

ISSN: 0137-5490
Dostępność: Produkt niedostępny
Liczba stron: 32
Miejsce wydania: 2010 Warszawa
Oprawa: miękka
44.10

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Przemysław Feliga

Prawo upadłościowe Chińskiej Republiki Ludowej

Bankruptcy law of the People’s Republic of China
During its 23rd session, on 27th August 2006, the Standing Committee of the 10th National People’s Congress passed an enterprise bankruptcy law, which came into effect on 1st June 2007. The legislative works on the new Law had lasted 12 years. The legal solutions primarily focused on the unification of the rules of declaring bankruptcy by state-owned as well as by private enterprises.
The article describes basic assumptions and functions of the Chinese bankruptcy law from a historical perspective in comparison with the 4th December 1986 Enterpise Bankruptcy Law. Additionally, the article discusses the structure of the Act, the organs of the bankruptcy procedure, with special emphasis on the administrative receiver. It also raises the issue of the capacity to go bankrupt on the part of state-owned and private enterprises as well as on the part of individuals. It refers to the effects of declaring bankruptcy and to the ways of conducting the bankruptcy procedure, The article also contains approving and disapproving remarks of the doctrine to the new bankruptcy law.

Paweł Wajda

Bony pieniężne Narodowego Banku Polskiego – istota, emisja, wykorzystanie w operacjach otwartego rynku

National Bank of Poland bills - issuance and usage in the open market operations
Due to the global financial crisis and recession in the world economy, at present monetary policy needs the monetary policy action that can generate their effect on output and inflation. Nowadays monetary policy should allow for the need to maintain financial stability which is indispensable to ensure price stability. Open market operations are the main instrument for maintaining short-term market interest rates at a level consistent with the level of the NBP's reference rate. These operations are mainly conducted in the form of the issuance of the NBP bills. The central bank may execute the monetary policy operations by issuing bonds, buying back its own bonds before maturity.

Leszek Karski

System Zielonych Inwestycji (GIS) – nowy mechanizm ochrony klimatu

The Green Investment Scheme (GIS) – a new climate protection mechanism
The paper analyses the concept and opportunities of the Green Investment Scheme. By the end of 2010, in Mexico an agreement has to be concluded which would form the basis of the successor of the Kyoto Protocol or which would set up a continuation of the Kyoto Protocol. There are a number of “hot” topics for negotiation. One of the most important will be the issue of flexibility mechanisms, like “pure” emissions trading, joint implementation and clean development mechanism.
The Kyoto Protocol gives basis also for the fourth market-based mechanism – the Green Investment Scheme, but not in a direct way. There are no international legal provisions regarding the use of GIS at the global level and thus it can be shaped in an extremely flexible way: it depends on how the buying and selling countries formulate a transaction. This substantial flexibility, especially as compared to the other Kyoto Protocol market-based mechanisms, offers great new opportunities.
The Green Investment Scheme provides for the use of revenues from greenhouse gas emissions units trading under the Kyoto Protocol for environmentally-related purposes. It could finance activities ranging from capacity building (the so called “soft greening”) to large emissions reduction projects (the so called “hard greening”). GIS is expected to provide a significant financial support to Poland.
On 17 July 2009 Polish Parliament passed the Act on the management system for greenhouse gas emissions and other substances. The Act is part of a broader legislative intention to regulate greenhouse gas emissions area and issues related to emissions trading in a comprehensive way. The act on the management system lays down the framework within which activities under GIS are to be carried out in Poland.

Glosa

Elżbieta Wróblewska

Obrót wierzytelnościami jako rodzaj usługi pośrednictwa finansowego – glosa do wyroku NSA z 7.01.2009 r., II FSK 1416/07

Recenzja

Adam Szafarczyk

Kreatywna rachunkowość
(Wąsowski Włodzimierz, Kreatywna rachunkowość. Fałszowanie sprawozdań finansowych, Warszawa 2010)

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