Najlepsze ceny Specjalne oferty dla członków klubu książki PWE Najtańsza dostawa
Przegląd Ustawodawstwa Gospodarczego Nr 08/2009

Przegląd Ustawodawstwa Gospodarczego Nr 08/2009

ISSN: 0137-5490
Dostępność: Produkt niedostępny
Liczba stron: 32
Rok wydania: 2009
Miejsce wydania: Warszawa
Oprawa: miękka
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Michał A. Waligórski

Prawo przedsiębiorcy do zawieszenia i wznawiania wykonywania działalności gospodarczej

Right of entrepreneur toward the suspencion and resumption of economic activity.
The entrepreneur who intends to undertake an economic activity, provides continuity of the exercise, but sometimes there may be obstacles to business interruption caused by the exercise of specific, for example holidays, illness, natural disaster, traveling abroad, military service, short-term deprivation of liberty, lack of contracts, etc. In such situations, the entrepreneur has the right to suspend the exercise of economic activity, albeit with a break in the economic activity of the entrepreneur decides whether or not there any grounds for doing so. However, the act allows legally stopped activity of exclusively businessman unemploying employee for the period from 1 month to 24 months. Unresumption of economic activity , the legislature considered as a sustainable cessation of business by the company resulting from the deletion of a judicial or administrative business register. The period of suspension of its business starts from the date of his application for suspension of business and continues until the date of the application for renewal of its business. During the period of suspension of its business, the entrepreneur can not perform the business and achieve current income from this activity.

Aleksander Lipiński Podziemne wyrobisko górnicze jako przedmiot podatku od nieruchomości w świetle orzecznictwa sądowoadministracyjnego

Underground mine excavation as subject of land property tax in administrative court judgements
According to Local Taxes and Charges Act of 12 January 1991 the subject to the tax is land property, buildings or their parts and structures or their parts connected with business activity. Neither does the Act have the provision including underground mine excavations into any of these subjects nor does not exclude such structures from the taxes. After some time of uncertainty, jurisdiction definitely settled that there were no legal basis for imposing land property tax on underground excavations. On 1 January 2003 an amendment of the above Act was introduced. It provides that structure shall be defined as "building object within the meaning of building law that is not a building or accessory structure, and structure device within the meaning of building law, which secures the possibility of usage of an object in accordance with its purpose". This amendment has had a surprise consequence in changing the judgments of administrative courts. Nowadays courts are adjudicating that structures in underground mine excavations are to be subjects of the land property tax. However, there are many reasons why such opinion is erroneous and shall be changed. It has a negative effect on legal and economical aspects of mining industry.

Z orzecznictwa Sądu Najwyższego

Glosa: Ogłoszenie upadłości mocodawcyWyrok Sądu Najwyższego z dnia 13 grudnia 2007 r. (I CSK314/07 1)

Konsultacje

Sławomir Czarnow Podmioty realizujące gospodarkę komunalną

Subjects running a communal economy
Communal (municipal) economy includes accomplishment of all objectives of local government. Concept of business activity as itself and as a part of communal economy has no homogeneous meaning, but as a rule it is divided into commercial and non-commercial one. Municipal economy is executed by different subjects, mainly subordinated to the municipal units, with legal status (municipal legal persons) and without it as well. Their legal position is special because of peculiar duties, concern openness of action, rules of public orders and financial economy. Subject range of municipal units, especially municipal legal persons, should be clear and precise. Meanwhile definition of municipal legal persons rises very much doubts and court sentences in this matter are still discrepant. This state is undesired, because it is a source of judicial arguments, undermining confidence in state and in the law. Another fault of municipal regime law are excessive restrictions on creation of subjects without legal status by local government units. Their functioning is cheaper and less complicated then persons of law, so they can be useful organizational form for small municipalities.
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Poczta Polska 12 zł
Kurier 14 zł
Kurier (Pobranie) 17 zł
Poczta Polska (Pobranie) 20 zł
Darmowa dostawa w Klubie Książki dla zamówień od 200 zł