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Journal of Business Law 4/2020

ISSN: 0137-5490
Pages: 44
Publication date: 2020
Place publication: Warszawa
Binding: paperback
Format: A4
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DOI: 10.33226/0137-5490.2020.4.1
JEL: G28, K23

This article is devoted to the legal analysis of transactions involving the acquisition of significant stakes in investment funds managers that are managing the investment funds. The authors focused on the most important issues from the point of view of the practice of conducting such transactions. The article presents, in particular, the specificity of such transactions, the ratio why such transactions are the subject of supervisions conducted by the Polish Financial Supervision Authority, as well as detailed description of the institution of notification of the acquisition of a significant stake in an investment fund managers.

Keywords: investment fund manager; significant portfolio of shares; supervision; Financial Supervision Authority; objection; notification; consent
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DOI: 10.33226/0137-5490.2020.4.2
JEL: G2, K14

The subject of this study are anti-money laundering issues. Significant changes in the system of prevention against this phenomenon were brought by the Act of 1 March 2018 and its implementing provisions. The entry into force of this law was dictated primarily by the need to adapt the national provisions to EU regulations, in particular the IV and V AML directives. However, the purpose of analyzing the provisions of the Act of 1 March 2018 is not only to show changes and to assess the shape of the current legal solutions, but also to indicate the direction of desired amendments. Putting forward the appropriate de lege ferenda postulates is justified in particular by the need to fully implement the relevant EU directives into the national legal order.

Keywords: money laundering; EU directive; Risk Base Approach; virtual currency
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DOI: 10.33226/0137-5490.2020.4.3
JEL: K230

The subject of the article is the analysis of legal regulations regarding the rules of forced execution of public law obligations after the death of an entrepreneur by way of administrative execution directed to the assets constituting the inherited enterprise. These rules are different depending on whether the entrepreneur's death occurred during the pending enforcement proceedings or before the initiation of such proceedings. In the first case, after fulfilling the conditions specified in the law, the enforcement proceedings are continued, whereas the enforcement may be carried out only from assets constituting the inherited enterprise. In the second, in order to carry out enforcement from the inheritance enterprise's assets, administrative enforcement proceedings are initiated on a general basis. In both these situations the rights and obligations of the obligated are exercised by the manager of inheritance enterprise.

Keywords: inheritance enterprise; manager of inheritance enterprise; administrative enforcement proceedings
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DOI: 10.33226/0137-5490.2020.4.4
JEL: K22, K23, K34

Binding rate information is a new type of tax decision. The essence of this decision is to classify the goods or services and determine the correct VAT rate. Binding rate information is the result of a separate interpretation procedure. In the article the Author analyzes and evaluates the regulations governing the issue of binding rate information. He emphasizes the importance of this institution and its legal nature in comparison with other tax interpretation procedures, as well as indicates specific aspects of the investigation in cases of issuing BRI. In conclusion, a postulate was formulated to change some procedural solutions in the field of supervision and judicial control of issued binding rate information.

Keywords: binding rate information; tax procedure; tax decision; value added tax; Tax Ordinance
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DOI: 10.33226/0137-5490.2020.4.5
JEL: artykuł w języku angielskim

The article refers to the impact of the Judgment of the General Court (of 10.09.2019 year) in the OPAL Case (T-883/16) on current and future energy policy of the European Union and its Member States. First of all it must be underlined that the present legislation and case-law did not explicitly define the concept of energy solidarity. In the legal doctrine, this term was mostly identified with the obligation of mutual assistance if, for example as a result of natural disasters, a Member State experiences a critical or emergency situation in gas supplies. That is why the judgement analyzed is crucial for proper understanding of the term of energy solidarity. In practice, it expands the concept of energy
solidarity and make it legal criterion. The court draws attention to at least two levels of understanding of the
above principle. Considering its position, the principle of energy solidarity not only concerns the interest of the
EU as the whole, but has to take into account the interests of individual Member States as well. In this respect, the commented decision is a milestone in understanding the principle of energy solidarity, its place in the legal system, and its application by the European Union and national authorities.

Keywords: energy solidarity; legal criterion energy policy; OPAL Case; energy law; European Union
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