Journal of Business Law 02/2026

This article presents a preliminary assessment of the distributional effects of the 2025 reform of personal income tax (PIT) revenue allocation in Poland, introduced by the Act of 1 October 2024. Using historical data from 2018– 2022, a simulation compares PIT revenues under the new and previous systems across four municipal types: rural, urban-rural, urban, and cities with county rights (CCRs). The results show that the reform strengthens the link between PIT revenues and local economic potential. While all municipalities gain nominally, benefits are uneven. Higher gains are associated with higher average wages, greater use of tax deductions, more non-agricultural employment, and a larger number of businesses. CCRs are most sensitive to income levels; rural municipalities the least. The study contributes to fiscal decentralization literature and offers insights for policymakers designing equitable intergovernmental fiscal systems.

The passivity of public administration bodies – inaction or prolonged conduct of administrative proceedings – is undoubtedly a pathological, undesirable state. Therefore, the legislator is trying to remedy this by expanding regulations aimed at counteracting the inertia of administrative bodies. The key legal remedy aimed at enforcing the handling of a case by a public administration body is a reminder. Under art. 37 § 3a of the Act of 14 June 1960 – the Code of Administrative Procedure, which was recently added to the general matter of administrative procedure, the legislator demands that the reminder not be filed prematurely, i.e. before the expiry of the deadline specified in art. 35 of the Code of Administrative Procedure or in special provisions. However, if this happens, the body conducting the proceedings leaves the reminder unexamined. The primary goal of the study is to examine the aforementioned norm from art. 37 § 3a primarily from the point of view of the effectiveness of a complaint filed with a provincial administrative court regarding inaction or excessive length of proceedings in a situation where the reminder preceding the complaint was filed prematurely.

In the Polish business environment, transactions in the media market are becoming increasingly frequent. The objects of sale are shares in Polish broadcasting companies. These companies have concessions for the distribution of radio or television programs. The procedure for obtaining a concession in our country is often complex, formalized and time-consuming. The buyer of participation titles (e.g. shares in a broadcaster) is interested in keeping the concession if the deal is completed. Its loss often misses the purpose for which the buyer obtains the shares. However, current regulations grant the regulator (the National Broadcasting Council) the ability to revoke the concession in the situation of taking control of a broadcaster. The purchase of a sufficiently large block of shares can lead to changes in control over the broadcaster. The aim of the article is to address legal problems related to the above-mentioned takeover of control when the acquirer of shares is an entrepreneur from the European Economic Area (EEA) and an entity from outside the EEA.

The possibility of concluding an arrangement before the Polish Financial Supervision Authority on the conditions for extraordinary easing of sanctions was introduced into the Polish legal system by Article 19 of the Act of 16 August 2023 amending certain acts in connection with ensuring the development of the financial market and the protection of investors on this market, which entered into force on 29 September 2023. Under this regulation, the provisions of Article 18k–18z were introduced to the Act on Financial Market Supervision, which regulate issues related to the arrangement on the conditions for extraordinary easing of sanctions. The introduction of this type of legal institution should still be treated as an innovative solution. It was not until the second half of 2024 that the Polish Financial Supervision Authority issued the first decisions ending administrative proceedings as a result of concluding an arrangement with supervised entities. The article attempts to analyse a new legislative tool in the form of an arrangement on the conditions for extraordinary easing of sanctions, including in particular an assessment of its chances for improving supervision exercised by the Polish Financial Supervision Authority, as well as potential threats resulting from the necessity inherent in the arrangement for the party to waive its constitutional rights in terms of the possibility of challenging an administrative decision issued by the body.

Digitization has already covered many areas, and now it is entering the field of money. Central banks have begun work on the concept of issuing a new form of money – Central Bank Digital Currency (CBDC). Recognizing the advantages of introducing a digital form of central bank money emphasized in the literature, it is also necessary to pay attention to its potential threats, in particular to the rights and freedoms of citizens, including in the sphere of privacy. The aim of the article is to demonstrate that the emerging possible models of issue and functioning as well as the features of this money may result in significant threats to the sphere of privacy if this money is introduced in accordance with existing projects.

The article focuses on the legal regulations regarding the use of pictograms as a form of fulfilling entrepreneurs’ informational obligations towards consumers and the application of legal design concept in consumer law. It highlights that, while numerous and diverse, EU and national laws aim to standardize the rules for conveying information in commercial transactions, particularly in industries such as pharmaceuticals, chemicals, and cosmetics, where consumer protection is a priority. The author discusses key legal acts, such as EU directives, which mandate the use of graphical forms of information. The article draws attention to four levels of normative application of pictograms: from voluntary graphics to mandatory symbols required by law. Despite their detail, these regulations often fail to ensure consistency or clarity, making it challenging for consumers to understand the information provided. The article also emphasizes the need for introducing regulations that would standardize symbolism on a broader scale and prevent the use of graphics that mislead consumers regarding product characteristics. According to the author, legislation should aim toward harmonizing and standardizing graphic forms of information to better address the needs of consumers and businesses, contributing to greater transparency and trust in the market.

The subject of this study is the ruling of the Supreme Administrative Court of 14 January 2025 (Case No. III OSK 1181/23), which adopted the legal statement that since the introduction of the provisions of Division IVA of the Code of Administrative Procedure into the legal system, which – in accordance with the legislator’s intention – were intended to streamline the principles and procedures for applying administrative fines, recourse under the Article 202 of the Waste Act to the provisions of the Tax Ordinance on the statute of limitations is currently unjustified. In the author’s opinion, the commented ruling constitutes a correct interpretation of the provisions of the Code of Administrative Procedure and the Tax Ordinance and should also be taken into account in cases concerning administrative fines imposed under other acts.