Przegląd Ustawodawstwa Gospodarczego 05/2026

The article addresses the issue of excluding the application of legal provisions to certain public-purpose investments implemented under so-called spec-acts. It fits into a broader research issue – the application of law in emergency situations. The authors focus on the omission of nature conservation regulations and the regulations governing the right to information about nature, stemming from the Act on the Construction of State Border Security, which is dictated by national security. The research objective is to verify statutory practice and practice of applying the law, which involves omitting or limiting certain fragments of the legal system for reasons of national security, the need to protect the territorial integrity of the State, or the expediting of administrative procedures or protection. The legislature’s hasty recourse to such reference clauses may lead to an abuse of law and, consequently, a restriction of civil rights.

The subject of this study is an analysis of the resolution (compulsory restructuring) support mechanism in the institutional protection scheme (IPS). One of the objectives of the institutional protection scheme, apart from ensuring the liquidity and solvency of its participants, is to support resolution proceedings. The study presents the rules for creating the resolution support mechanism, as well as the rules for providing support to an entity taking over a cooperative bank. The study aims to prove that the recovery and resolution support mechanism promotes the security of the activities carried out by banks forming the institutional protection scheme. The objective of recovery and resolution – expressed as taking the necessary measures to ensure the security of deposits held by participants in the protection scheme – is pursued by the Bank Guarantee Fund and supported by the protection scheme management entity. Full protection of deposits held in cooperative banks is therefore possible thanks to the cooperation between the resolution authority and the entity managing the protection scheme.

The aim of this article is to define the scope of tasks and the mutual relations among the main entities involved in the process of drafting and adopting an integrated development plan (IDP), namely the investor and municipal authorities (the municipal council and executive body of the municipal council). The study puts forward a research hypothesis that the relationship among these participants is based on balancing their legal positions, reflecting the objectives and concept of the IDP as a specific spatial planning instrument. Based on the analyses, this hypothesis has been successfully verified. This leads to the conclusion that the legal relationship among the key participants in the IDP’s drafting and adoption process aligns with its concept and objectives. Its purpose is to enable the implementation of private projects in a procedure initiated by the investor while maintaining the municipality’s planning authority, in particular through its competence to adopt this specific local plan.

Currently, tasks related to the regulation of fuel and energy management and the promotion of competition are carried out by the President of the Energy Regulatory Office (hereinafter: “President of the ERO”), who is the central government administration body, while appeals against decisions of the President of the ERO are considered by common courts. The current model, appropriate not only for energy cases, but – in a broader sense – also for other separate proceedings concerning competition and consumer protection and other regulated sectors of the economy, is generally referred to as hybrid proceedings. The introduction of the model in question, as well as its functioning, has caused and still causes numerous interpretative and practical doubts. The aim of the article is to present an outline of the issues related to conducting proceedings in energy regulation cases, and then to discuss practical problems related to the enforceability of decisions of the President of the ERO in the event of an appeal to the court of competition and consumer protection. In particular, two different positions were presented, on the one hand, in the doctrine of procedural law, the case law of common courts and those occurring in the practice of the President of the ERO, and on the other hand, in the case law of administrative courts. The third part of the article contains the author’s position on the matter and a concise presentation of the de lege ferenda postulates presented in the national literature.

The practice of the tax administration should respect the constitutionally protected medical confidentiality and the right to privacy of patients. Meanwhile, in recent years, the National Revenue Administration carried out inspections in healthcare facilities to such an extent, that the inspectors used information from medical documentation. Such actions – despite the fact that they are aimed at elimination of possible irregularities in the scope of income taxation – do not deserve approval due to the risk of violation of constitutional rights to privacy in the field of health condition of the citizen. The methodology of the inspections, including, for example, assessing the income of doctors based on the number of prescriptions they issue, is largely flawed. Financial interest of the State and medical confidentiality should be satisfied and protected wisely. Practice which results in conflict of these constitutional values should be avoided. This article is intended to highlight areas in which, such a conflict has occurred in recent years, but above all to indicate fields in which the rightly protected individual and public interests can be reconciled.

The context of progressing European integration and the increasing cross-border transformations of corporate entities, in particular, cross-border conversions of companies have become a significant legal instrument enabling flexible corporate restructuring within the European Union’s internal market. The aim of the article is to assess the effectiveness of creditor protection mechanisms in the process of cross-border transformation of a capital company, with particular emphasis on the structure of security for claims provided for in Article 580¹² of the Commercial Companies Code. The article attempts to answer the question of whether the applicable regulations ensure an appropriate balance between the protection of creditors’ interests and the implementation of the principle of freedom of establishment and mobility of companies within the European Union’s internal market. The author examines selected legal aspects of the liability of the converting company to the creditors during the process of a cross-border conversion. The focus is on the mechanism of creditor protection provided under Article 580¹² of the Polish Commercial Companies Code, which allows creditors to seek adequate security for their claims, provided that a risk of non-satisfaction can be substantiated. The article further explores the institutional framework of the conversion procedure, with special attention to the role of the court in assessing the legitimacy of creditor claims.

With regard to the additional guarantee regarding the quality of construction work, provided by the contractor at the request of the contracting authority, interpretation difficulties have long persisted, due to the lack of independent statutory regulation. Although the view has become established in Polish law that the provisions on sales guarantees (Article 577 et seq. of the Civil Code) should be applied by analogy to matters not covered by the guarantee document, the CJEU found that the principle of equal treatment of competitors, along with the obligation to ensure sufficient transparency in public procurement procedures, precludes the application by analogy to construction contracts of national law provisions regulating sales guarantees, the content of which was not expressly referred to in advance in either the tender documentation or the construction contract.