Journal of Business Law 10/2020

The research presented in the article was inspired by recent demands to amend the Act on the ownership of premises in the context of equipping housing communities with the right to adopt resolutions on the prohibition of short-term rental of premises. These demands were argued, among others the lack of clear regulation on admissibility of adopting such resolutions as well as lack of appropriate measures to protect the rights of premises owners against infringements generated by the phenomenon of short-term rental of premises. The aim of the article was therefore to respond to the validity of the arguments raised. In the first place, the subject of the analyzes was the issue of the admissibility of adopting resolutions by housing communities prohibiting the short-term rental of premises in the context of applicable regulations. In addition, the problem of admissibility of adopting resolutions by housing communities to increase the burden on owners of premises rented for a short time was presented, in a situation where it increases the costs of maintaining joint ownership of premises owners. In the second part of the article, the research cover the issues of measures to protect the rights of owners of premises under applicable regulations.

The purpose of the article is to present the mediation proceedings in economic matters in China. It is based on the long history of the Middle Kingdom and the specific principles of social coexistence. The article presents the development of mediation proceedings in China and the values that guide these proceedings, giving them a specific character. It discusses the principles of Chinese mediation and the course of mediation, its types. Article also underlines relatively weak attachment to the rule of law, for the sake of maintaining social stability, which is considered to be the most important in China.

The tax legislature has a lot of freedom in shaping the tax burden. However, this should not lead to unjustified differentiation of taxpayers' situations, in particular to different taxation of persons in the equal situation. This would result in a breach of the principle of tax justice. In the doctrine of tax law, the 'ability to pay' rule is the basis for the principle of fair taxation. The tax legislature should seek to assess a taxpayer's personal situation in order to assess the tax according to his/her ability to pay.

The aim of this research is to analyze how the theoretical assumption of fair taxation is accomplished in the personal income tax act. Research scope includes rules of distinguish tax revenue sources, then differentiation income taxation. The analysis showed that the 'ability to pay' rule is not taken into account by the legislator in the process of shaping income, and thus the individual tax burden. This leads to unfair taxation in a horizontal level (horizontal tax justice).

Nowadays, there is no field where modern — far from traditional (paper) — electronic methods of collecting, storing and transmitting data, information and documents would not enter. In so-called electronic communication between various entities, technical solutions play a significant role, as well as ICT devices and software tools referred to in the content of the Act of 18 July 2002 on the provision of electronic services. Electronic means of communication, as referred to above, are also used in proceedings to award a contract for the execution of construction work, delivery or a specific service. The aim of this paper is to determine the specific role and significance of electronic communication means in public procurement procedures.

The firmware installed on IoT devices is responsible for their proper operation. It may have not only bugs, but also elements hidden from the buyer or the lack of any cybersecurity mechanisms. This is an extremely dangerous situation for any user, including professionals. The study introduces the applicable regulations in the field of producer responsibility for software deficiencies and errors, presenting significant lack of the protection of buyers from B2B and B2A sectors. The conclusions, pointing to the advisability of extending the regulations on defective products applicable to the consumer market, include de lege ferenda postulates.

The article analyses the European Commission's initiative to introduce a new, complementary tool to EU competition law. The initiative is one of the measures aimed at making sure that competition policy and rules are fit for the modern economy. The new tool would enable the Commission to conduct market investigations on structural problems, with the possibility of imposing remedies. The article presents some comments on the legal basis of the initiative, selection of the appropriate option, and issues related to the principle of proportionality and remedies. It is postulated to find a solution that would eliminate the gaps in enforcement while maintaining a clear legal framework and ensuring effective judicial control.

The following paper is inspired by an undergoing debate at the Supreme Court of the Republic of Poland pertaining to a controversial issue presented in the documents of legislative process, namely that of the interpreter's and the legislator's interdependency. Employing the legal and factual framework of a question addressed to the Supreme Court of the Republic of Poland, concerning an interpretation of one of the infrequent agricultural and rural laws, the author aims to expand on the question's main concept, as well as the motifs present in the voted legislation. For this reason, the main purpose of this paper is to determine how the legislative materials can impact on the legal interpretation process. Hence, the author's commentary on The Supreme Court's argument which is directly connected to the interpretation of the debated regulations, pinpoints the functional and systematic rationale of the Supreme Courts's stance. Consequently, by utilizing the theoretical and legal constitutional arguments, the author comes to a conclusion that even though the legislative process' documents may be useful in the process of law interpretation, they ought to be considered as subsidiary models of interpretation only. For this reason, referring to them ought not to transform the unequivocal linguistic, functional and systematic interpretation.