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Journal of Business Law 3/2020

ISSN: 0137-5490
Pages: 40
Publication date: 2020
Place publication: Warszawa
Binding: paperback
Format: A4
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DOI: 10.33226/0137-5490.2020.3.1
JEL: K2 (artykuł w języku angielskim)

The purpose of the amendments introduced by the
Act of 31 July 2019 amending certain acts in order to
reduce the regulatory burdens, called the deregulatory
act, is to reduce unnecessary and excessive regulatory
burdens. New provisions are to improve the succession
by enabling or improving the exercise of rights in
relation to assets of an enterprise when the share in
the enterprise is included into an estate from a
deceased spouse of the sole trader. The deregulation
act provides for the amendment to the Act on the
succession administration of an enterprise of a natural
person to reduce inaccurate and excessive regulatory
burdens, in particular, those of an administrative
nature.

Keywords: entrepreneur; succession; authorising acts; decisions related to the enterprise; interim representative
DOI: 0000-0002-8838-7806
JEL: K34

Tax payment should proceed in the way and terms
determined by tax law regulations. In certain situations,
the tax payer is, however, not able to fulfill these
requirements. If it is justified by his very important affair
or public interest, he can apply for an exemption in
repayment. Both the binding regulations in tax statute
and the draft law of the new tax statute allow such a
possibility. The suggested regulations, however, differ in
certain, even essential questions from the binding
provisions. It requires carrying out an in-depth analysis of
the objective solutions.
 

Keywords: tax; tax statute; tax exemption; repayment; obliged
DOI: 0000000236366456
JEL: K12, K15, K19

The purpose of this paper is to analyse the newest
regulations concerning possibility to participate and vote
in the general meeting of shareholders using means of
distance communication. In the article pages that follow,
there have been made references to the permissible ways
to participate in the general meeting of shareholders
using means of distance communication and to the
technical requirements of the organisation of these types
meetings as well. Furthermore, it should be emphasized
that the particular attention was paid to the principles to
realise voting rights and recording resolutions adopted
using electronic communication means.

Keywords: general meeting of shareholders; electronic communication means; e-voting; telemeeting; videoconference
DOI: 10.33226/0137-5490.2020.3.4
JEL: K34

The article's subject is "look through approach"
conception, proposed by the Ministry of Finance in
published draft of Explanatory Notes to the new
withholding tax regulations. This concept might be
applied in the context of ne beneficial owner definition.
"Look through approach" concept is based on the
possibility of benefiting from preferential principles of
withholding tax in case of an intermediary, which
transferred payment to the beneficial owner. However,
the concept itself was not mentioned directly in the
amendment to the CIT Act, but it was only proposed in
the draft of Explanatory Notes. The article presents the
most important issues connected with new definition of
beneficial owner and the lack of adequate explanations
regarding the application of "look through approach"
concept, that entrepreneurs might meet.

Keywords: withholding tax; beneficial owner; draft of explanatory notes; payments
DOI: 10.33226/0137-5490.2020.3.5
JEL: K12, K22, K23

The article is focused on the cognition of the registry
court in cases in which one of the participants has made a
declaration of evasion of the legal effects of a declaration
of his intent, due to the fact that it was made under the
influence of an error or threat. In this context, it is
important whether the court is entitled to examine the
effectiveness of such a statement, to what extent it can
conduct evidentiary proceedings, who is burdened with
demonstrating its effectiveness. It is also important how
the court verifies the truthfulness of the documents
submitted in register proceedings.

Keywords: registration proceedings; material examination; declaration of intent; error; threat
DOI: 10.33226/0137-5490.2020.3.6
JEL: K22

The subject of the article is revue rulings of the
Supreme Court which were judged in 2019. The
author presents main points of the decisions and short
comments to them. The judgements deal with such
problems like list of receivable debts, kind of power of
attorney under article 210 of The Commercial
Company Code, right trustee to bring an action
against the resolution of the shareholders, cost of
private opinion as a damage, liquidated damages,
recovery costs of debts, marital property separation in
case of declaration of bankruptcy.

Keywords: judgement; The Supreme Court
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