Journal of Business Law 10/2019
Publication date: 2019
Place publication: Warszawa
The article refers to the new solution of the Water Law Act. It is a decision on water-legal assessment. It is issued in a formal mode, usually before obtaining a water law permit. The body decides in it whether the "investment or action" to which the permit application relates may affect the achievement of environmental objectives referred to in the Act in art. 56, art. 57, art. 59 and in art. 61. Such a decision is in most cases a reference for a preliminary ruling. Competence regulations are unclear. Similarly, the scope of cases is unclear when the provisions on the water-legal assessment are applied "appropriately" in the proceedings for issuing the environmental decision.
Social cooperatives are important element which reduce social exclusion in the local market. In the last few months legislator introduced radical changes in social cooperative act. It imposed the possibility to create cooperative consortium between social cooperatives and organizations which support then in built stable working places for barred persons. This solution helps to improve its economic potential and solve problems witch government procurement agreement. A cooperative consortium can also impose limitations. One of them is additional acts of administration and financial responsibility impose on cooperative consortium members. In the article reader can also find information about future development of social cooperatives in Poland.
Delegating members of the supervisory board to temporarily perform the duties of members of the management boardis a common practical solution in the field of limited companies. Meanwhile, the legislator provided for such powers of the supervisory board only in relation to a joint-stock company. It seems that this is justified by practical needs that arise in relation to the functioning of a limited company. Legal relationship of the limited liability company argues that such a power of the supervisory board should also be owned by this company.
The purpose of this article is to analyze the admissibility of using the institution of delegating members of the supervisory board to temporarily perform management functions in a limited liability company and finding legal arguments for such a solution.
The objective of this article is to present and evaluate the views of the judicial-administrative judicature on the possibility of applying to additional fees for parking in the paid parking zone the provisions of Chapter III of the Tax Ordinance, in particular those relating to the interruption of the limitation period. This issue is the subject of numerous rulings, in which two competing lines of jurisprudence can be found.
The subject of the opinion is the Supreme Court ruling of 13.09.2018, which provides for the legal qualification of a tip – based on the Act on Income Tax from Natural Persons and the Act on the Social Insurance System. The ruling cannot be considered correct because the Supreme Court formulated a thesis on the sources of tax and contributions financing without referring to the regulations, confining itself to the intentions of the "tip provider" as a key factor influencing the rights and obligations of the payee.
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