Przegląd Ustawodawstwa Gospodarczego 04/2023

The purpose of this article is to analyse the VAT taxation of municipalities in Poland and France. In both Poland and France, the taxation system is subject to harmonisation with European Union regulations. In these countries, there are separate regulations on municipal taxation, which assume taxation of municipalities on general principles, but also provide for the possibility of exempting municipalities from value added tax. The practice in this respect in France has been regulated by law, while in Poland it has been developed through the jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court. The vague tax regulations in Poland lead to numerous disputes between municipalities and the tax administration. In addition, in the French system, the commune has the right to resign from the VAT exemption and settle under the general rules. In France, municipalities are entitled to receive subsidies from the Value Added Tax Compensation Fund (FCTVA). This gives effect to the principle of value-added tax neutrality and reduces the number of disputes with the tax administration, while at the same time satisfying the interests of local communities much better.

A breach by a subcontractor of his contractual obligations towards a contractor is often the cause of breach of an contractual obligation also in the existing contractual relationship between this contractor (debtor) and his creditor. The creditor, suffering damage in these circumstances, is entitled to a compensation claim against his own debtor (contractor), who uses a subcontractor to perform his own obligation against the creditor (Article 474 of the Civil Code). Compensation paid by the debtor (contractor) to the creditor, determined on the basis of general principles of civil law (Article 363 of the Civil Code), constitutes the debtor's damage remaining in a normal causal relationship with the breach of the contract by the subcontractor (Article 361 of the Civil Code). This research paper includes an analysis of the subcontractor's liability for damage to the contractor (debtor), which comes down by the payment to his creditor of compensation determined on the contractual basis, in the form of a contractual penalty. The research delivered in this research paper leads to a conclusion that in the analysed situation, the subcontractor is generally only liable for the compensation paid by the contractor to his contractor only to the amount that would be due on the basis of general principles of civil law. The subcontractor is liable for the payment of contractual penalties agreed between the creditor and the debtor only if, when concluding the subcontract, the subcontractor knew about the contractual penalties agreed between the debtor and the creditor, their legal basis and amount, and only if, the subcontractor accepted the risk of incurring extended liability.

The fashion industry has for some years been undergoing a slow evolution towards more sustainable practices. In recent times both law and technology, in particular, connected technology have been acting as catalysts towards this goal. These shifts are widely embraced by many of today's key consumers. But a paradigm shift in any industry, especially one that mixes technology and sustainability, triggers inevitable legal consequences which must be examined and resolved. The aim of this article is to examine the impact of consumer trends, sustainability and the various pieces of legislation identified in the text on the business strategies of fashion brands in the post-COVID fashion revolution era, in order to identify effective adaptation of legislative measures that will allow them to maintain their position in the market and improve their financial performance. It has been claimed that customers crave fashion, but they have ecological concerns and a conscientious approach to consumption. Reportedly, they are prepared to buy fewer, better-quality and environmentally friendly products at the higher price these priorities imply. This paper will shed light on the legal externalities, concerns and stimuli towards building a sustainable fashion brand.

The aim of the article is to demonstrate the relevance of contractual and statutory right of withdrawal to contemporary economic turnover. The paper focuses on the Civil code provisions concerning origin, execution and effects of withdrawal. Reasons for qualification of Article 492 of the Civil Code as modifying the statutory right of withdrawal were given. It has been stated that, it is not permissible to reserve the contractual right of withdrawal in the agreement transferring the real estate ownership right. Additionally, the article presents solutions concerning withdrawal from the contract adopted in the Civil code of Czech Republic and compares them with Polish ones.

The subject of the gloss is a critical assessment of the resolution of the Supreme Administrative Court of June 30, 2022 (I OPS 1/22). In the voted verdict, the Supreme Administrative Court assumed that the claim assignment agreement itself, the subject of which is a claim for damages for the deduction of property ownership as a result of an event or act from the public law sphere, does not create the aforementioned claim on the part of the buyer, the attribute of the party within the meaning of art. 28 of the Code of Administrative Procedure, and the source of the legal interest referred to in the above-mentioned the norm is a norm of generally applicable law, and not the effects of a legal act performed by a civil law entity. The consequence of this is, in fact, the inadmissibility of - within the meaning of the adjudicating panel - the acquisition of a claim for damages, which is vested in Art. 128 sec. 1 u.g.n., by way of syngular succession. In the authors' opinion, these theses require in-depth, critical reflection.