Journal of Business Law 3/2020
Publication date: 2020
Place publication: Warszawa
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.
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.
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.
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.
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.
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.
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