Journal of Business Law 03/2026

This article examines the institutional framework and organisational structure of resolution authorities within the European Union, positioning the Polish solutions regarding the Bank Guarantee Fund (BFG) within a broader comparative legal context. The author analyses four institutional typologies and various organisational models, highlighting the challenges of maintaining operational independence in authorities with complex functional structures. The article demonstrates that integrating the functions of a deposit guarantee scheme and a resolution authority may be favoured by the EU legislator due to financial synergies, the mitigation of conflicts of interest, and the systemic safeguards embedded in EU law. The Polish model is presented as a modern standard that minimises the risk of supervisory forbearance. Utilizing punctuated equilibrium theory and the regulatory life cycle concept, the author assesses the efficiency and risks of specific institutional models. The analysis proves that the Polish system is currently entering a phase of mass judicial review. The article concludes by postulating the development of autonomous standards of judicial review in Poland that reflect the specificities of resolution and transcend the mere application of conventional and pre-existing evaluative patterns.

The catalogue of financial instruments motivating to support the implementation of cultural activity was supplemented on 1 January 2022 with tax preferences for taxpayers making expenditures on tasks performed by cultural institutions, art universities and public art schools. The statutory algorithm for the deduction of these expenses, i.e. the full amount as tax deductible expenses and additionally half of it as a tax relief, may influence taxpayers’ decisions to participate in the financing of cultural activities performed by entities listed in the Tax Act. The aim of the article is to assess the legal regulations concerning the subjective, objective and time scope, as well as the procedure for applying this two-element tax preference. The hypothesis assuming that the specific design of the algorithm determining the amounts of deductions may strongly motivate taxpayers to finance cultural activity within the scope determined by the legislator was verified. The presented two-year effects of applying this tax preference allow us to reasonably assume that the adopted legal regulations on the support of cultural activity may, in the subsequent years of their validity, increase the interest of taxpayers in this form of sponsoring. Public funds are the primary source of financing for cultural activity, while the introduced tax preferences may generate a steady inflow of non-public funds to this important sphere of social activity, supplementing this source.

The subject of this analysis is public participation in the landscape audit process. The authors argue that, under the current legal framework, public participation is not a genuine instrument through which local communities can influence the process of developing planning documents and their final form, but is merely a facade that serves to justify the arbitrary actions of local authorities. This leads to the conclusion that legislative work is necessary to restore a balance between the actions of local governments aimed at carrying out tasks related to spatial planning and the actual oversight of these actions by local communities through the tools of public participation.

Although art. 396 § 5 of Code of Commercial Companies and Partnerships reads that the general meeting decides on use of a spare capital and limits the scope of its discretion only with respect to the capital’s part corresponding to one-third of a share capital, which shall be used solely to cover losses shown in a balance sheet, it is still disputable whether – and to what extent – a spare capital may be utilized to finance particular disbursements for shareholders. What has been so far the most controversial in this context is whether a spare capital created on the basis of agio may serve to finance a payment for cancellation of shares. This paper offers comprehensive analysis of rules regarding disposing of company’s own capitals as well as clarifies the substance of the prohibition of contribution’s reimbursement. The opinion is put forward that it is a general meeting who decides on use of a spare capital who enjoys in this respect a relative freedom, even with regard to financing disbursement for shareholders.

The aim of the article is to address the most important issues concerning the contract for the provision of health services based on the analysis of the existing case law and views of legal doctrine. The contract for the award of contracts for health services has been regulated separately in the provisions of the Act on medical activities, and the scope of the subject, object and other necessary provisions of this contract have been specified therein. As a consequence, it should be assumed that an extra-code type of a named contract was created. The statement excludes the possibility of classifying it as a contract for the provision of services and applying it pursuant to Art. 750 of the Civil Code provisions on the mandate. It is only possible to apply the regulations of the general part of the Civil Code and general provisions of obligations.

The article examines the relationship between geographical indications and certification and collective marks under European Union law and within the Italian legal framework. Although both regimes aim to enhance consumer trust and safeguard product reputation, they are grounded in distinct legal concepts. Geographical indications function as instruments that link product quality, characteristics, or reputation to a specific geographical origin, whereas certification and collective marks rely primarily on quality standards established by the mark proprietor or an association of producers. The Italian case study illustrates how certification marks are sometimes used as quasi-geographical indications, particularly in relation to non-agricultural products such as traditional crafts. However, the coexistence of these systems may give rise to regulatory uncertainty, a risk of consumer confusion, and potential legal conflicts. The paper concludes that the future development of the legal framework should seek to reconcile the flexibility of trademark-based mechanisms with the institutional and collective character of the sui generis system of geographical indications.

Celem artykułu jest analiza relacji między oznaczeniami geograficznymi a znakami certyfikacyjnymi i wspólnymi w prawie Unii Europejskiej oraz we włoskim systemie prawnym. Choć oba reżimy pełnią podobną funkcję, wzmacniając zaufanie konsumentów i chroniąc reputację produktów, opierają się na odmiennych podstawach konstrukcyjnych. Oznaczenia geograficzne koncentrują się na związku jakości z miejscem pochodzenia, natomiast znaki certyfikacyjne i wspólne opierają się na kryteriach jakości ustalanych przez właściciela znaku lub zrzeszenie producentów. Studium przypadku Włoch ukazuje możliwość funkcjonowania znaków certyfikacyjnych jako quasioznaczeń geograficznych, szczególnie w odniesieniu do produktów nierolniczych. Jednoczesne stosowanie obu systemów może jednak prowadzić do niejasności regulacyjnych, ryzyka wprowadzenia konsumenta w błąd oraz konfliktów prawnych. W konkluzji wskazano, że przyszły rozwój prawa powinien zmierzać do pogodzenia elastyczności mechanizmów znakowych z charakterem systemu sui generis oznaczeń geograficznych.

The judgment under review was issued at the background of the provisions on third-party liability for tax arrears of a taxpayer. The important issues that emerged in the case concern the standards of proceedings for adjudicating the liability of a member of the management board. The Supreme Administrative Court correctly questioned the operating model of the tax authority, which reduced the tax proceedings to a few actions and issued a liability decision within a few days. The decision was issued on the last day before the expiry of the limitation period for the authority’s right to issue the decision. It prompts considerations dedicated to the application of the fundamental principles of tax proceedings and extending the argumentation presented in the justification of the ruling regarding the sham of proceedings.