Najlepsze ceny Specjalne oferty dla członków klubu książki PWE Najtańsza dostawa

Przegląd Ustawodawstwa Gospodarczego Nr 07/2007

ISSN: 0137-5490
Liczba stron: 32
Miejsce wydania: 2007 Warszawa
Oprawa: miękka
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Marcin Hałgas

Charakter prawny zapisu na sąd polubowny

Legal character of arbitration clause in polish law
Together with amendment to a polish Code of Civil Procedure effected by the act of the 28th of July 2005 revived old question + what is the legal character of arbitration clause, especially, that indicated act introduced changes into matter of arbitration clause. An animated discussion oscillates around question whether arbitration clause is civil law agreement or procedural law agreement, has mixed character, or maybe - it is a sui generis contract. Author in this article takes the view that an arbitration clause is civil law agreement. Indicated approach is the most efficient, enables direct application such institution as ability for acts in law, defects of will declarations, proxy, methods of explanations of statements, manners of maintenance written form, assignments of claims, regulations about inheriting and other institution material civil law. Conceptions that arbitration clause has mixed character or it is a sui generis contract have been pushed affectation main course of discussion, so, they explain nothing. Since has to lead answers on question at the nature legal discuss institution to decide range of problem with question wanted at the head, for that complex of legal norm (process or material) forwarding follows in case of blank in regulation of arbitration clause, creation of category of next action is not outlet from problem, clause belongs to qualify for which, so, it transmits discussion on other period. Essence of arbitration clause approximate for this category of legal institution more definitely to civil law than process law. Record is made beyond that process, it isn't known, if subjects of this record will take a stand in process role ever. It is possible to detect elements of obligation agreements in arbitration clause. Arbitration clause carries result on in accordance also with assignee. Material, not process proxy is required effecting of record on arbitration court. Telling behind process character of record on arbitration court would make impossible subordinating of its result from condition, as well as from date. Lack presents persuasive arguments also, which said against application of said institution for record on arbitration court, which presents most often integral from the formal point of view - part of agreement. Advisable arguments say behind acceptance that arbitration clause has material but not process character.

Wojciech Lisiewicz

Podobieństwa i różnice w regulacji działalności ciepłowniczej w Polsce i w Niemczech. Czy ciepłownictwo to monopol naturalny?

Similarities and differences between the regulation of the district heating in Poland and in Germany. Is the district heating a natural monopoly?
The district heating markets in Poland and in Germany differ only apparently. In particular the district heating in the east of Germany has a similar structure, as in Poland. The differences in the regulation are however considerable. While the German legislator sets on mechanisms under private law, the Polish legislator regulates comprehensively public-legally. The latter is not intended by the European law, but permissible. In Poland are regulated both - the market access as well as the district heating activity including the heat prices. The legislator and the regulator justify the necessity for the regulation with the natural monopoly of the district heating. In Germany a comparable adjustment is missing. The legal relation between the heat customer and the district heating company is regulated by the right of the general terms and conditions (private law). Nevertheless the "monopolistic" position is not abused by the companies. This is an indication for the fact that the regulation could be possible also in Poland without public supervision.

Łukasz Domagała

Audyt wewnętrzny po zmianach ustawy o finansach publicznych

Internal audit after the amendment of The Law on Public Finance
On December 29th, 2006 by virtue of the Act as of December 8th, 2006 an amendment to The Law on Public Finance was enforced. Considering many changes that have been introduced a special attention shall be paid inter alia to those that are related to internal audits. The year 1862, when the "British Companies Ac" was enacted in Great Britain, is usually regarded as the commencement of a professional financial audit. The concept of auditing has appeared in Poland at the beginning of the nineties with reference to the external audits performed by certified auditors and auditing companies. However, as an institution, the internal audits were established permanently in our legal system on January 1st, 2002 in relation to the requirement of meeting the obligations resulting from the negotiational process with the European Union. The European Community in order to protect its interests and most of all to ensure the best allocation of funds from the EU budget put on Poland an obligation to implement legal solutions in the form of internal audit. The purpose of establishing the auditing mechanism was to improve the efficiency and transparency of the operation of public administration and as a result to conduct effective protection of EU financial interests. The latest changes introduced to The Law on Public Finance indicates a difficult to understand policy aiming at the gradual desertion from the internal audits based on the European standards and at the same time making them similar to internal control institution. According to the opinions of the authors and followers of the amendment the main reason of its introducing has been the necessity to provide some information to government and ministries as well as to the General Auditor of the Treasury regarding the operation of the system and the results of internal audits conducted in the public finance sector. Putting it into practice will allow us to assess if the introduced changes help to modernize auditing system.

Orzecznictwo w sprawach gospodarczych

Elżbieta Skowrońska-Bocian

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