Journal of Business Law 05/2025

It is the duty of the state and its organs to ensure that the market economy takes into account social needs, but also that the economy does not lose its market character. The indicated duty is to be implemented in a proportionate manner in relation to social needs and the market economy. Irrespective of this, throughout the state's influence on the economy, regardless of the nature and form of the intervention measures applied, it is necessary to follow the public interest and the principle of social justice. This applies in particular to the changes referred to as "deregulation". The indicated term is, as can generally be assumed, a reference to a certain course of action directed in the opposite direction to regulation and is – in verbal terms – a negation of it. However, it is not normative in nature and is used in statements and documents mainly used by politicians, with only relatively established connotations and a specific context of application. The purpose of this paper is to establish the normative conditions for "deregulation" in economic activity and to attempt to determine its direction.

Public subjective rights are an extremely interesting legal institution that is very rarely subjected to dogmatic analyses in legal and tax literature. This article is the next stage of research conducted by the authors on the essence and meaning of various examples of subjective rights regulated in tax law. The titular institution of tax exemption, generally perceived as a type of tax preference, was excluded from the catalogue of subjective rights due to its importance in the construction of the tax. However, at the beginning of 2024, new legal solutions were introduced to the acts regulating income taxes from natural persons and legal persons in the provisions containing catalogues of subject exemptions. It seems that the language formula used in these provisions, previously unheard of in Polish tax regulations, according to which "the taxpayer may not apply exemptions/exemptions" if he meets a number of requirements strictly indicated in the provisions, may mean that the legislator has constructed another type of public subjective right of taxpayers.

The way of organizing the institutional aspect of financial market supervision is important when assessing its effectiveness and efficiency, especially in the era of very dynamic technological progress. Therefore, the indication in this paper of how supervision over financial conglomerates is organized in French law may be an interesting source of discussion on the advantages and disadvantages of various types of supervision models. The French model is quite a specific example in this respect, because, unlike the fully centralized Polish model, it consists of two cooperating institutions: Autorité des marchés financiers (AMF) and Autorité de contrôle prudentiel et de résolution (ACPR). The analysis carried out in this article allowed to answer the question about theoretical compatibility and adjustment of the two-pillar model of supervision over the financial market to financial conglomerates. What is worth noting is that in many aspects, including in relation to financial conglomerates, this two-pillar model is potentially better adapted than the centralized one. The methodology used by the author is related to the functional aspect of the comparative method, the historical-descriptive method and the dogmatic method, with particular emphasis on the regulations of French law.

The study identified a form of information manipulation involving its dispersion. The negative effects of such action concern specific data, such as numerical data, e.g. financial data in internal relations in the housing community. This article analyses the statutory pattern of data flow on financial operations from the executive body to the decision-making body. The scope and way of providing information about finances influences the decision-making process (i.e. resolutions) in the housing community. So, first, the process of shaping resolutions was presented (act of will of the community), and then the applicable normative pattern in the field of accounting in the community was indicated, which is coming out from general principles and specific provisions of the Act on ownership of premises, which shape this model of financial management. Finally, it was stated that there is a cause-and-effect relationship between unreliable (including dispersed) information about the financial standing, coming from a professional holder of the executive body and the resolution containing consent to unthrifty expenditure. This may result in grounds for repealing this resolution, i.e. violation of the principle of proper management.

At the beginning of June 2023, the legislative reform of the European patent system entered into force and the EU patent package came into force. Its elements are: the European patent with unitary effect and the Unified Patent Court. Poland joined the EU enhanced cooperation procedure aimed at creating a unitary European patent system, but did not sign the Agreement on a Unified Patent Court. Therefore, the question arises: if Poland has not joined the Agreement on the Unified Patent Court, what is the purpose of considering its assumptions? Well, its provisions are not indifferent to Polish entities applying for patents. For these reasons, the aim of this article is, after presenting the European patent with unitary effect and the functioning of the Unified Patent Court, to present the effects of the regulation in relation to Poland.

Microsoft's acquisition of Activision Blizzard is one of the biggest events in the history of the video games and digital technology industry. The transaction required legal analyses and regulatory approval. The analyses mainly covered antitrust, competition and consumer rights issues. The body of the article presents the acquisition process with particular emphasis on its legal perspective. The positions of the most important regulatory authorities in Europe and the US, the remedies taken and the obligations for the companies involved in the transaction for the future are presented. When analysing the takeover process, it is necessary to ask what the positions of the antitrust authorities were and what similarities and differences can be observed in their decisions.

The main idea of this study is the universal nature of the interpretation expressed by the Supreme Administrative Court in its resolution of 6 December 2021 (I FPS 2/21) on the need to sign procedural letters delivered electronically as attachments to the so-called general writings. The Supreme Administrative Court clearly "reminded" that the primary role in the issue of the importance of a signature (including an electronic one) in administrative court proceedings is played by legal provisions and not by the technical possibilities made available by the creators of ICT systems to their users. The Supreme Administrative Court indicated that from the perspective of procedural regulations, the key is the signature contained in the complaint to the Provincial Administrative Court and not the general ePAUP letter, a kind of electronic envelope that can include various letters. Administrative courts also began to apply the above position to cassation appeals, complaints, objections, and powers of attorney submitted as part of proceedings before these courts. Administrative decisions, resolutions, applications, and powers of attorney submitted in administrative proceedings, including tax and enforcement proceedings, must also meet the requirements of the resolution in question.