Journal of Business Law 08/2023

The subject of this article is an analysis of the judgment of the Court of Justice of the European Union in case C-235/21. The judgment states that, in certain situations, a contractual agreement concluded between two parties may be considered to be an invoice within the meaning of Art. 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The author attempts to identify the specific requirements that a contractual agreement must meet in order to be recognized as an invoice. In the light of the analysis carried out, such a contractual agreement can be recognized as an invoice if it clearly indicates that the taxable transaction has been carried out. This criterion can only be met by a contract relating to the transfer of ownership of the goods. It must also show that both parties are taxable persons acting as such, and it must specify the amount of tax and the tax rate. The latter may be derived indirectly. Finally, even if the contract meets the abovementioned conditions, it will not be considered an invoice if the supplier of the goods issues an invoice after the conclusion of the contract. Keywords: VAT, invoice, contract

This article is devoted to the analysis of the provisions of the Code of Civil Procedure regulating the issue of delivery of letters to parties with the status of entrepreneurs. The analysis covers mainly regulations that allow for placing letters addressed to entrepreneurs on files with the effect of having been served. The need to address the above-mentioned issue is related to the changes introduced in this area by the extensive amendment to the Code of Civil Procedure made under the Act of 9 March 2023. Significant changes concern situations where the address for service provided in the Central Register and Information on Economic Activity does not correspond to reality due to the fact that the change of address has not been disclosed in this register. The purpose of this article is, in particular, to analyse and evaluate these changes, as well as to present proposals for a proper regulation of the effects of not updating the address provided in the register.

Running a business activity is burdened by high risk. This follows from the lack of being cautious when choosing business partners. The Ministry of Finance, when defining due diligence, draws attention to possible threats following from the selection of a new contractor, as well as continuation of previous cooperation with existing contractors. Lack of due diligence in domestic transactions may result in unconscious participation in tax frauds. Hence, it is necessary to have open access to databases and official registers containing e.g. register data of a taxpayer, a status as a VAT tax payer, concessions held and business licenses. Modern administration, including tax administration, emphasises openness and accessibility to information about companies and business entities. The solutions adopted and the scope of presented information in individual European countries differ significantly. Some of European tax administrations enable to verify a contractor as a reliable in terms of meeting tax obligations. The aim of this article is to indicate appropriateness of using online official lists and registers of entrepreneurs to verify contractors, which is important with regards to reducing a business risk of a business activity.

Study analyzes the legal situation and the entrepreneur's right to appeal tariff decisions. The article discusses the mode, prerequisites and differences accompanying the issuance of a tariff decision on the basis of the provisions of the Energy law of 10 April 1997 and the Act of 7 June 2001 on collective water supply and collective sewage disposal. The purpose of the article is to try to answer the question of why the legislator decided that an administrative decision refusing to approve an energy tariff should be reviewed by a common court. On the other hand, why did the legislator decide that judicial review of an administrative decision refusing to approve a water and sewage tariff should be subject to the cognizance of the administrative court?

Pursuant to the Act of 9.02.2022 amending the Act of 15.09.2022 of the Code of Commercial Companies, granting the supervisory board independent authority (bypassing the board of directors) to enter into an agreement with a third party (supervisory board advisor) to examine, at the company's expense, of the specific matter related to company's activity or assets or to prepare certain analyses and opinions. The aim of this article is to present the institution of the supervisory board advisor, in particular their powers granted, imposed duties and the procedure for their appointment. The general assessment of the introduction of the institution of the supervisory board advisor is positive. The author recommends, nevertheless, the introduction of certain requirements as to the form of documentation of the results made by the supervisory board's advisor at the level of the agreements concluded with them.