Przegląd Ustawodawstwa Gospodarczego Nr 06/2007

W numerze:

Artykuły

Magdalena Skowron

Regulacja pomocy publicznej w Polsce po akcesji do Unii Europejskiej

The regulation of state aid in Poland after accession
There are some sources of law that are applicable to the polish law system after accession to the EU. Next to the Accession Treaty there are also some polish laws. An unwritten law sources are also decisions of the European Commission that refer to polish state aid cases. The general rule of European law that pre-accession aid will be regarded as existing aid after accesssion had to be changed. The reason was that the EU wasn't sure if polish state aid was comparable with the EU regulations. In order to check this point, the European Commission received a competence to control polish state aid before accession. That is why the whole existing state aid forms have been devided in "new" and "old" aid. The adopted rule was that all aid will be classified as "new" aid unless it fulfills criterion forseen in the Accession Treaty. Only "new" aid should be controled by the Commission. There have been only a few forms of state aid (exceptions of the adopted principle) that have been classified as an "old" aid. To the formal exceptions belong state aid adopted before 10.12.1994, state aid listed in appendix to annex IV to the Accession Treaty and state aid adopted in the procedure of "interim mechanism" (aid measures proposed to continue beyond the accession date, which have been authorised by the national monitoring authority before accession and against which the Commission does not rise objections will be regarded as existing aid after accession). Material exceptions have been limited to following state aid forms: state aid in special economic zones, state aid for environmental protection and restructuring aid. But in spite of all this regulations there is only an analyse of the commission's decisions that allows to get an idea of the adopted practice that represents a part of unwritten law in the EU.

Marcin Kozaczek

Niewypłacalność i upadłość jako znamiona czynu zabronionego

Insolvency and bankruptcy as features of a forbidden act
"Insolvency" and "bankruptcy" are the terms that appear not only in the sphere of civil and trade law but also within the area of penal law. These terms are used in penal code, commercial code and bankruptcy and reorganization law to describe crimes against creditors. The correct interpretation of penal law standards is strictly dependent on proper understanding of the terms mentioned in the title. In real life it may be observed that law enforcement bodies as well as criminal courts have major problems with these issues. What is very characteristic is lack of precision in using those terms or avoiding them when qualifying a forbidden act or describing existing situation by using unclear terms like "financial problems", "loss of solvency" or "downfall". It seems advisable to try to make the terms applied in the area of criminal law as consistent and coherent as possible in the way they are used in the sphere of civil law. The objective of this article is to justify the position where interpreting penal regulations concerning a criminal act against creditor one should apply legal definition of insolvency as it is used in article 11 item 1 of bankruptcy and reorganization law. It is therefore justified that the intention of legislator was to unify the terminology concerning debtor's insolvency.

Łukasz Domagała

Kontrola podatkowa i celna u jednego przedsiębiorcy w tym samym czasie

Simultaneous Tax and Customs Control of Businessman's activities
On 2nd July 2004 the Polish Parliament passed the law concerning the freedom of economic activity. The main purpose of the legislator was to create such a legal act that would provide more freedom and some simplifications in conducting business activities by businessmen and at the same time to make the duties performed by the civil officers more easy. Both time and quantity limitations (Chapter 5 of "The Control of a Businessman" law) in performing a simultaneous control of one businessman, and the exemptions from these limitations enforced with the above mentioned law, show various interpreting inaccuracies which occur during the implementation of regulations of this legal act. As a practician I am trying to present those regulations concerning the freedom of economic activity which aim was to protect the businessmen's interest, on one hand; and the freedom in performing the duties by the official inspectors, on the other. As a consequence, the introduction of new regulations which are not compatible with the regulations of other legal acts does not simplify but rather impede the activities of both businessmen and civil officers.
Recenzja

Leszek Ogiegło

Prawo w turystyce (Jerzy Gospodarek, "Prawo w turystyce", Warszawa 2006, Centrum Doradztwa i Informacji Difin Sp. z o o., s.535)

Orzecznictwo w sprawach gospodarczych

Elżbieta Skowrońska-Bocian

Sąd Najwyższy
Sytuacja jednostek organizacyjnych nie będących osobami prawnymi