Journal of Business Law 05/2024

The Act of 12 January 1991 on Local Taxes and Fees from the beginning of its validity did not contain criteria allowing for the unambiguous qualification of buildings and structures for the purposes of property taxation. In the first period of validity (until 2002), it was indicated that the reason for this state of affairs was the lack of a definition of a structure, with a very general definition of a building at the same time. As a result, in 2003, related definitions of buildings and structures were introduced to the Act, referring to the construction law. The construction of these definitions in 2011 was the subject of analysis for the first time by the Constitutional Tribunal, which, when issuing an interpretative judgment, did not eliminate these provisions from the legal system. In the judgment in case P 33/09, the Tribunal indicated to the legislator the need to quickly change the definition of a structure. Following this judgment, two draft laws containing new definitions were prepared, but they were not adopted. The case was referred to the Tribunal for the second time in 2017. It issued another interpretative judgment (SK 48/15), which did not, however, reduce the growing disputes regarding the qualification of these objects as objects of taxation. In 2023, the Tribunal, in its judgment resolving the case of the classification of silos (SK 14/21), decided to find the provisions of the Act on Local Taxes and Fees containing the definition of a structure to be inconsistent with the Constitution and to order a change in the definition of a building. Therefore, within 18 months from the date of announcement of this judgment, new definitions of the analysed concepts should appear in the indicated act. The aim of the article is to present possible changes to these definitions in such a short time, taking into account the requirements formulated by the Constitutional Tribunal. The optimal concept for implementing the recommendations of the Tribunal is to define a structure and a building in the annexes to the act, providing their statistical symbols.

The directions of the EU climate policy force the development of energy based on renewable sources. The answer to the challenges of reducing fossil fuels is distributed energy. The aim of the article is to answer three key questions: Does the current legal status create sufficient conditions for the development of distributed energy in Poland? Are there any barriers limiting the development of distributed energy? Is the form of an energy cooperative and cluster adequate for the development of distributed energy? The starting point was a critical analysis of legal acts and literature on the subject. The obtained results were compared with interviews conducted in energy cooperatives and surveys conducted in Lower Silesian communes. The analysis showed that there are still barriers limiting the development of distributed energy. The study formulates de lege ferenda conclusions indicating the desired directions of changes aimed at the development of distributed energy in Poland.

In public procurement practice, framework agreements are concluded. Framework agreements may be concluded with one or more economic operators. The essence of this contract is to define the framework for future cooperation of the contracting authority with contractors on the basis of implementation contracts. However, the contracting authority is not obliged to award the contract on the basis of a framework agreement, and contractors have no claim to conclude a performance contract. The publication analyses the award of a public contract after a competitive procedure. The aim of the article is to examine whether contractors are entitled to appeal in a competitive procedure.

The article analyses the provisions introduced into the Spatial Planning and Development Act regulating the new planning instrument known as the Municipal Master Plan. This instrument replaces the controversial solution of mandatory adoption of a non-binding study of spatial conditions and development directions in each municipality, the findings of which were binding when preparing local spatial development plans. The absence of the requirement to adopt local plans often resulted in specific property development being determined in the building permit decision. The new solutions bring about a significant change, as the provisions of the Municipal Master Plan are to be binding both when developing local plans and when issuing building permit decisions. The aim of the article is to examine whether these new solutions will contribute to ensuring spatial order within municipalities.

The aim of the DLT Pilot Regime is to allow for the development of crypto-assets that qualify as financial instruments and for the development of distributed ledger technology. This development is sought, among other things, by allowing some DLT market infrastructures to be temporarily exempted, under certain conditions, from some of the specific requirements of Union financial services legislation that could otherwise prevent operators from developing solutions for the trading and settlement of transactions in crypto-assets that qualify as financial instruments. Distributed ledger technology is often presented as revolutionary technology that will change the future. This paper will examine to what extent each of the indicated in this article 'advantages' of DLT is implemented by the DLT Pilot Regime. Such analysis allows us to assess how DLT-friendly this Regulation is.

In the article, the authors sought the answer to the question what features constitute the biggest differences between the granting procedure and the administrative procedure. For this they used the formal and dogmatic method. This procedure was necessary to formulate the thesis that there is no need to amend the provisions of the procedure for selecting a project co-financed from EU funds. However, the intervention of the legislator requires the method of appealing against decisions during the proceedings. It can also be concluded that the dichotomy in the method of appealing in both types of proceedings is not conducive to the principle of equality of parties to transactions, and the establishment of clear rules relating to appealing against actions taken in such proceedings could strengthen the constitutional right to a court. This dichotomy means that there are two separate regimes for appealing against decisions during the proceedings and after concluding the cofinancing agreement. Therefore, first of all, we should appeal to the legislator to introduce a legal definition of an administrative contract. Next, the legislator should adopt legal norms that would standardize the method of appealing (in the administrative course of proceedings, in administrative or civil courts). Indicating the need to introduce the proposed changes is the main goal of the article.

The purpose of the gloss is basically a critical evaluation presented by Supreme Administrative Court to the interpretation art. 37at para. 8 Act of 6 September 2001 – Pharmaceutical Law, which is one of the legal bases for supervising regulated economic activity by the organs of the State Pharmaceutical Inspection. Summons by the State Pharmaceutical Inspection to submit documents by entrepreneur may be based on various legal provisions, which determine the consequences of non-compliance. Keywords: control, inspection, supervision, State Pharmaceutical Inspection, economic activity.