Journal of Business Law 07/2022

At the beginning of January, 2022, amendments to the Income Tax Acts, introduced as part of the project called Polish Deal, entered into force. The basic assumption of the planned changes was to reduce the so-called tax wedge. Income from work is burdened with higher taxes and contributions than income from other sources, especially from economic activity and capital sources. Polish Deal was to reduce these differences by increasing the burden of public levies on income other than from work. However, as a result of subsequent modifications to the draft acts, there was an increase in the burden on income from work and activities performed personally. At the same time, favorable solutions for people choosing a flat-rate tax on recorded income promote the so-called self-employment. This leads to a significant increase in the differentiation of the amount of the tax burden incurred, and thus to the violation of the principle of tax justice.

In this study, the following issues are the subject of research. First, the assumptions concerning the axiology of legal interpretation are presented. Second, a methodology for drawing up an inventory of receivables in restructuring proceedings was recommended in the context of a possible prescription. Third, the statute of limitations is presented in the plane of the content of the settlement. Fourth, the problem of interruption of the limitation period in the restructuring proceedings of civil law claims not previously confirmed by a court judgment within the meaning of Art. 125 of the Civil Code and confirmed by a court decision within the meaning of Art. 125 of the Civil Code. Fifth, the effects of including the receivables in the list of receivables in the restructuring proceedings in the scope of limitation, as well as the effects of submitting an application for an enforcement clause arising in the restructuring proceedings were considered. Sixth, attention was paid to the effects of the repeal of the arrangement for the restitution of claims and for the running of the limitation period. Finally, the problem of the statute of limitations on claims subject to the Tax Ordinance Act was raised.

The Financial Stability Committee (KSF), from the point of view of the state's influence on the economy, plays a key role responsible for the stability of the financial system and, more broadly, for preventing financial and economic crises. The main axis of consideration will be the issue of formal and actual impact of the KSF on the final shape of various regulatory instruments in the area of financial stability. The main purpose of this study is to try to answer the question: Why the legislator decided to apply this type of non-mandatory legal form in such an important, from the point of view of state policy, area of activity, which requires appropriate efficiency and effectiveness? The key issue that should be further analysed is the specificity of influence in the complex system of administrative responsibility, and the functional context of the application of recommendations. Apart from references to the literature, which in the author's opinion require certain comments and additions, the solutions adopted in Poland should be confronted with the models of regulation in selected countries (France, Germany, United Kingdom).

The process of informatisation has resulted in considerably facilitating and broadening the access to land and mortgage registers kept in the information and communication technology system, which impacts upon the implementation of the principle of formal publicity of land and mortgage registers as well as enhancing their core socio-economic function which consists in ensuring the security of real estate transactions. Notwithstanding the advantages brought about by making land and mortgage registers available via the Internet, the technological advancements pose risks of illegitimate processing of data contained therein. Significant legal problems arise against the background of the conflict between the publicity of land and mortgage registers and the constitutionally guaranteed rights to privacy and data protection. The aim of the article is to present an overview of and analyse the positions of public authorities regarding the protection of personal data disclosed in the land and mortgage register as well as some arguments and recommendations put forward by the representatives of legal scholarship and practice within the ongoing discussion on optimal legal and technical approaches to the accessibility of electronic land and mortgage registers.

The purpose of this paper is to demonstrate the infringement of the principle of correct legislation in the area of legal regulations applicable to onshore wind energy in Poland. The authors indicate the essence and boundaries of the principle of correct legislation, reconstructing it mainly on the basis of the jurisprudence of the Constitutional Tribunal. In order to identify the above mentioned infringements of the principle of correct legislation, the authors analyse selected legal acts both at the level of administrative law as well as tax law referring to the onshore wind energy in Poland. Furthermore, the hypothesis whether the violation of law making standards in the area of onshore wind energy regulation in Poland slowed down the development of this economic sector will be verified.

The article deals with the issue of the right to appeal against the resolutions of the shareholders' meeting of a limited liability company in a situation which the shares are jointly owned (Article 184 of the Code of Commercial Companies). The author, after presenting views on the analyzed matter presented in the jurisprudence and doctrine, defends the thesis that only the joint representative is authorized to bring an action to set aside a resolution or to declare it invalid, and exceptions to this rule may be allowed only in two cases. The first of them, in a situation which an appeal against a resolution may be qualified as a conservative action within the meaning of Art. 209 of the Civil Code, and the second in the event of the resolution is burdened with such defects that justify considering it as non-existent.

The Personal Income Tax Act of 26 July 1991 provides for 50% tax deductible costs. This rule also applies to academic teachers. In this context, both the tax law regulations and the new regulations concerning higher education and science are of particular importance. In principle, the indicated legal areas should be coherent, especially that both the tax regulations and the provisions of the so-called Act 2.0 refer to copyright regulations. However, it is hard to resist the impression that the expected synchronisation has not been achieved in practice, which results in the creation of a specific legal dualism. It should be emphasised that the emerging interpretation difficulties were additionally highlighted by the general interpretation of the Minister of Finance. The prepared commentary to the judgment of the Supreme Administrative Court of 28 May 2021, II FSK 3717/18, only partially shares the substantive narrative of the Court, at the same time presenting the discrepancies in the presented argumentation and their negative consequences for the correct resolution of the problem and the practice of tax law.