Journal of Business Law 03/2025

This article characterises the specific legal institution of the insolvency receiver's entry into the proceedings of a creditor seeking Pauliana protection. The analysis shows that, as a result of the entry, the claim pursued changes by operation of law into a claim for declaring the act ineffective against the bankruptcy estate. The receiver freely decides whether to join the proceedings, which he may do both in the proceedings before the court of first instance and in the appeal proceedings, or he may resign from joining and bring an independent action. However, joining the proceedings must always be done in compliance with both time limits provided for in Article 132 § 3 of the Bankruptcy Act for the filing of Actio Pauliana by a receiver. After the entry to the proceedings, there is no procedural substitution, in particular the receiver does not act on behalf of the debtor or of the previous plaintiff; the receiver is bound by the status quo of the case and may not demand a repetition of actions performed in the proceedings before the entry.

The article analyses the concept of real estate related to running a business under the Act on Local Taxes and Fees (u.p.o.l.). Including land, buildings or structures in this category of real estate results in a significant increase in the amount of real estate tax. The statutory definition of this concept is too general, which is why there have been disputes about how to tax an entrepreneur's real estate since the Act came into force. Although the case was dealt with twice by the Constitutional Tribunal, the analysed issue still arouses controversy in court jurisprudence. In this situation, in my opinion, statutory changes are necessary. Further judgments, including that of the Constitutional Tribunal, will not solve the problem. The article presents proposals for changes in applicable regulations, namely a new definition of real estate owned by an entrepreneur and the principles of taxation of jointly owned real estate.

Sudden and difficult-to-predict events, such as the financial crisis, COVID-19, and the war in Ukraine, made it necessary for Member States as well as EU institutions to counter them. The legal system proved unprepared and it was necessary to resort to special emergency law procedures, which have existed since the beginning of the EU, but were rarely used. The legal framework points out conditions that should be considered (emergency, temporary nature and solidarity). This raises questions – which this article seeks to answer – of the limits to the application of the EU emergency law in the energy sector, particularly in connection with the Lisbon Treaty's creation of a separate EU energy policy.

The rapid expansion of digital services in the financial sector has elevated the importance of accessibility, particularly for mobile banking applications. Despite the significant global advancements in digital accessibility, including the adoption of the UN Convention on the Rights of Persons with Disabilities (UNCRPD) and the European Accessibility Act, there remains a notable gap in the accessibility of mobile banking applications, especially for individuals with disabilities. This study investigates the current state of mobile banking application accessibility in Poland, examining how international and national legislative frameworks influence accessibility standards and practices within the Polish banking sector. A comprehensive review of the literature highlights the persistent challenges and advancements in the accessibility of mobile banking applications across different regions. Additionally, this article presents the results of a survey conducted among 28 commercial banks in Poland, assessing the compliance of their mobile banking applications with WCAG 2.1 and WCAG 2.2 guidelines. The survey findings indicate substantial gaps in accessibility compliance, with many banks failing to meet the basic accessibility criteria. These findings underscore the critical need for Polish banks to enhance the accessibility of their mobile banking applications to ensure equitable access for all users, including those with disabilities.

The EC and Certain Member States – Large Civil Aircraft case (DS316) and the US – Large Civil Aircraft (2nd complaint) case (DS353) is related to the subsidy of construction of large civil aircraft and competition between Airbus and Boeing to achieve a dominant position in the market. The dispute is long-standing and is one of the most complex cases in WTO history. The roots of the dispute lie in the differences between American and European attitudes to running aviation business, and the definition of non-permissible subsidies. The author aims to analyse both the DS316 case and the DS353 case, to discuss whether the Agreement on Subsidies and Countervailing Measures (SCM Agreement) is a useful tool for finding a solution. The paper research historical facts behind the dispute, the character of the SCM Agreement and the factors which resulted in the American and European Union agreement for cooperation in the LCA sector. The dispute is political in character; however, the parties agree for suspension of payable duties for a five-year period, with possible extension. The author outlines the hypothesis that the DS316 case and the DS353 case, despite its complications, can be resolved under WTO law, but only on the basis of a settlement between the parties. The conclusion is that the solution to the dispute has been reached on the basis of Article 3.7 concerning Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU). However, consensus was not reached due to an insistence on legal norms, but rather to a willingness to build a deeper economic relationship.

The article addresses the issue of economic and financial sanctions adopted by the EU in response to the conflict in Ukraine from the perspective of challenges in the implementation of sanctions. The form, specificity and scope of the sanctions adopted are examined, as well as the measures and tools taken by EU institutions to ensure the proper implementation of economic and financial sanctions. The manner in which subsequent sanction packages are adopted require specific actions to enable uniform application of sanctions in individual Member States and their effectiveness. The aim of the article is to demonstrate that in order to ensure uniformity and effectiveness of the adopted measures, it is necessary for EU institutions to take actions such as, creation soft law documents and deliver a technical support. These actions also constitute a fundamental mechanism for supporting entrepreneurs in the EU affected by the consequences of the adopted restrictive measures. The article provides an overview of the supporting tools used by the EU institutions, while analysing the legal basis for the actions taken by individual institutions. Taking adequate actions by the EU institutions determines the way in which individual companies interpret and implement sanctions resulting directly from EU law.

The issue of loans has gained importance in Poland in recent years, due to the significant and measurable impact of loans and on the financial sector of the country. Despite this, the matter of the characteristics of the statute of limitations period for loan instalments as a result of termination of the loan agreement by the lender has not been specified in detail in the literature so far, nor the differences in judgments that occurred in this respect, have not been discussed more broadly. In relation to the discussed issues, over recent years, courts have developed three separate approaches, the adoption of which led to different legal consequences. Such situation was certainly not favourable for the broadly understood legal trade and its participants (including, in particular, borrowers). These discrepancies were largely related to the inconsistent interpretation of Article 120 § 1 of the Polish Civil Code by courts jurisdictions, which resulted in the existence of different due dates and thus different lengths of limitation periods for individual instalments of loans granted, despite the similarity of the analysed factual states. This work aims to present each of the indicated approaches of judgments, as well as to refer to and provide opinion on the recent resolution of the Polish Supreme Court of 10 May 2023, ref. no. file: III CZP 52/22 issued due to discrepancies in judgments. This work also contains an overview of the issue of chargeability and interpretation of Article 120 of the Civil Code, which are inextricably related to the issues discussed. It should also be noted that the conclusion in question may be of great importance to the parties of loan agreements.