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Journal of Business Law 11/2024

ISSN: 0137-5490
Pages: 60
Publication date: 2024
Place publication: Warszawa
Binding: paperback
Format: A4
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DOI: 10.33226/0137-5490.2024.11.1
JEL: K33, K34, J48

The article is the result of research on the response of the tax policy of the Visegrad Group (V4: Poland, Czechia, Slovakia, Hungary) to the crisis related to COVID-19. The research methodology was based on thorough and comprehensive analysis of legislative changes (that is, legal acts) that have been introduced in all the countries. The initial analysis of the fiscal policy conditions in these individual countries indicated a variety of possibilities in terms of shaping their tax-related activities. The article analyses changes in taxes signalled by the V4 countries right before COVID-19 as well as changes made in order to counteract the effects of the pandemic. The diversity and specificity of tax policy measures adopted in each V4 country allow to draw conclusions. Each state has introduced their own tax policy adjusted to the specific character of the country. The changes were made under time pressure, which often affected the effectiveness of the adopted tax measures. The effects of the changes introduced to each tax policy were not systemically coordinated.

Keywords: taxes; tax policy; the Visegrad Group; Central Europe
DOI: 10.33226/0137-5490.2024.11.2
JEL: K23

The EU Emissions Trading Scheme (EU-ETS) is described as a key instrument of EU climate change policy, aiming to reduce greenhouse gas emissions in a cost-effective manner. The system is the world's first and largest carbon market, the effective functioning of which has an impact on the state of the climate, but also on the practical operation of the entities that are part of the system and obliged to carry out specific actions under it. Particular attention was paid to the analysis of the EU-ETS system, as well as to the provision sanctioning the state in which an operator of an installation or aircraft operator fails to settle emissions on time, resulting in the imposition of an administrative fine by the competent public administration body against such an entity. This publication presents considerations relating to the compliance of the application of the administrative fine referred to in Article 104 of the Act on the greenhouse gas emission allowance trading scheme with standards of a constitutional nature, in particular with the principle of proportionality contained in Article 31(3) of the Constitution of the Republic of Poland.

Keywords: EU Emissions Trading System (EU-ETS); administrative liability; administrative sanction; administrative fine; principle of prorogation; the Constitution of the Republic of Poland
DOI: 10.33226/0137-5490.2024.11.3
JEL: K15, K20, K22

The aim of this article is to establish the limits of freedom of association of partners in commercial companies. They are determined by a closed catalogue of such companies, because it implies the existence of features of individual types of companies. Therefore, one cannot reconcile oneself with the dominant assessment that these features are determined by the substantively significant elements of the company agreement of a given type. The same assessment should be made of an attempt to establish the characteristics of a company type based on substantively significant elements and selected provisions. Still others wrongly seek answers in the nature of the company. These proposals cannot establish the key features of a given type of company. The solution is provided by the concept of the leading idea and the key features of a given type of company established on its basis.

Keywords: freedom of contract in company law; atypical companies; features of a commercial company
DOI: 10.33226/0137-5490.2024.11.4
JEL: H2, H21

Communes need adequate public funds to perform their public utility tasks. The catalogue of individual sources of own income in the case of commune self-government is the most extensive of all levels of local government units. Apart from participation in the PIT tax, the most efficient and stable source of income collected in the budgets of communes is the real estate tax. In the theory and pragmatics of local government finance management, there is a view according to which the financial independence of local governments is strongly correlated with their own income. The fact is that stable own income with a large share of public levies, with real estate tax at the forefront, increase the investment and pro-development possibilities of communes. Recognition of the occurring quantitative variability in the share of real estate tax in both total income and other income of the commune self-government was adopted as the first objective of the study. For the effective management of local finances, especially in the area of budget expenditure, information on the implementation of the assumed income plan is necessary. It was therefore necessary to examine whether the increase in real estate tax amounts was proportionate. The study also presents the results of own research informing about the relationship between the passage of time and income from real estate tax in communes in individual voivodeships. The obtained research results will allow for the formulation of general conclusions in the context of decision-making by local government authorities in the legislative procedures related to the real estate tax. They can also be an inspiration for further research in the context of changes in legal regulations in the field of taxation models.

Keywords: property tax; own income; commune; local government; tax law; fiscal efficiency
DOI: 10.33226/0137-5490.2024.11.5
JEL: K23, K39, K40

The expiry of the permit of the provincial conservator of monuments affects the investment process, which is conditioned by the need to obtain such a permit. Administrative bodies and administrative courts treat the expiry of the permit validity period as a circumstance determining the correctness of the investment process. The article is devoted to the relations between the act on the protection and care of monuments and the implementing act. The author puts forward the thesis that the executive legislator incorrectly exercised the statutory delegation by ordering to specify the validity period in the conservation permit. Such a situation violates the constitutional principle of the rule of law and constitutes an incorrect execution of the statutory delegation, also regulated by the constitution. Since courts, including administrative courts, are subject only to the Constitution and acts, such a situation opens up for them the competence to disregard a defectively issued implementing act. Considering the validity period of a conservation permit as a binding determinant of a construction permit also raises doubts from the perspective of a preliminary issue.

Keywords: legal protection of monuments; conservation permit; building permit; validity period of the decision; statutory delegation
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DOI: 10.33226/0137-5490.2024.11.6
JEL: 32

The premise of the article is to present and analyse the basic issues regulating the confluence of the obligation to protect the environment and the principle of freedom of economic activity primarily in the jurisprudence of the Constitutional Tribunal and in the science of law. The author presents the constitutional norms concerning both analysed constitutional issues and analyses the rulings characteristic for the discussed subject matter, first of all of the Constitutional Tribunal. He points out that the obligation to protect the environment is, provided for in the Constitution itself, a limitation of the freedom of economic activity. In doing so, he points out that it is the duty of the legislator and the courts to try to balance the two values in accordance with the principle of sustainable development and to preserve the essence of the guarded freedom. He points out, however, by way of examples, that the principle of economic freedom is not very strongly protected at the constitutional level and its restriction is permissible to a wide extent. The main reason for the unconstitutionality of the provisions controlled by the constitutional court limiting the freedom of economic activity are their formal shortcomings or excessive ailment rather than an analysis of the infringement of the constitutionally protected value of the environment.

Keywords: constitution; environmental protection; freedom of economic activity; sustainable development
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DOI: 10.33226/0137-5490.2024.11.7
JEL: K12, K15, K22, K39

On 25 April 2002, the Court of Justice (hereinafter: the Court or the Court of Justice) delivered a judgment in Case C-276/22 Edil Work 2 Srl, which had been brought by the Italian Court of Cassation (Corte suprema di cassazione) on the basis of a preliminary question. In its judgment, the Court ruled that it is contrary to the EU freedom of establishment (Articles 49 and 54 of the Treaty on the Functioning of the European Union) to apply generally the rules of a Member State to assess the effectiveness of the activities of the board of directors of a company established in another Member State but which carries out the main part of its activities in the first Member State. This provision is important for the ability of companies to carry out cross-border activities without being hindered by the law of the country in which the actual activity is carried out. The aim of this article is therefore to analyse the Court's reasoning and to outline the possible consequences of the judgment for companies operating on the single market.

Keywords: law applicable to company management; freedom of establishment; C-276/22; formal foreign companies
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