Journal of Business Law 09/2022

The Borrower Support Fund (FWK) was established by law in 2015 and its operation was entrusted to the Bank Gospodarstwa Krajowego. The sources of its income are obligatory payments made by banks. The assistance provided by the FWK may consist in periodical support for the borrower in repayment of housing loan installments or in granting a one-off loan to repay the debt. The annual use of the FWK's resources so far has been very low and has not exceeded 6% of the allocated funds. Amendments to the Act, made from January 1, 2020, consist in extending the subjective and objective scope of aid addressed to borrowers, as well as increasing its limits and extending the period of granting aid. The possibility of canceling a part of the granted aid was also introduced. The hypothesis of the legislator's anticipated interference in the legal mechanism of assistance provided from the FWK was verified. It has been shown that the changes made in the legal structure of this aid may be useful in connection with the persistent negative phenomena on the housing loan market, in particular those related to the growing costs of their repayment by borrowers. The summary of these considerations emphasizes the probability of the risk of losing the ability to repay loans on time, which is primarily determined by high inflation and an increase in interest rates resulting from the decision of the Monetary Policy Council. This affects the amount of the WIBOR rate included in the variable interest rate on housing loans.

The carriage of sensitive goods required intervention and  the introduction of mechanisms to eliminate situations of illegal vending. The monitoring of transport of goods was to be a tool, implemented in particular by imposing obligations on entities participating in the fuel trade to submit data to the SENT register. Their improper implementation has been sanctioned by the imposition of a fine. Its amount is intended to have a preventive function and thus contribute to the implementation of the disciplines stipulated by the SENT Act. The purpose of this paper is to indicate the circumstances which are related to the imposition of a fine under the SENT Act. Knowing them will allow entities whose obligations in the scope of the transport of sensitive goods are created by the SENT Act to take effective measures aimed at their implementation and thus avoid the application of a severe sanction, which is undoubtedly a fine for failure to comply with these obligations.

The aim of the article is to show that an architectural work is not uniform in its form and that within it there may also be works classified as landscape architecture, for which a moral right to mark the authorship of a work should be exercised. As a result, it will also enable the proper performance of works of fair public use, which is the so-called right of the panorama, with the obligation to mark authorship. Successors of economic copyrights very often treat works of architecture and landscape architecture as purely utility items, violating moral rights, in particular by repeatedly not marking them. The utility value of the works in question should not deprive their authors of the right to decide how and whether the work is to be marked. Without the author's consent, no one should arbitrarily decide on the anonymous presentation of such works, especially since there are no real obstacles to revealing their authorship e.g. on plaques, plaques, placed in a visible place, which should become a good practice and evidence of social cultural identity.

The subject of analysis in the article is the competence of the tax legislator to stop tax depreciation in the light of the principle of acquired rights and protection of interests in progress, based on the example of legislative changes introduced from January 1, 2022. The aim of the article is to prove that in the event of discontinuation of real estate depreciation, the correct model of constitutional control is not the principle of protection of acquired rights, but the principle of protection of interests in progress. Discontinuation of real estate depreciation is in principle incompatible with the principle of protection of interests in progress, which, however, does not apply to legislative changes relating to private rental. In this case, the legislator decided to introduce a systemic change — the elimination of one form of taxation and taxation of private rental only on the basis of a lump sum on reported income, which excludes the possibility of further depreciation.

This article discusses the role of European regulations on combating market abuse. The aim of the article is to demonstrate that the European market abuse regulations are secondary to insider trading regulations. Despite the title of the regulation, European law focuses primarily on ensuring equal access to inside information for investors. This is achieved through the obligation to disclose inside information. Consequently, market abuse regulations are secondary in nature and serve to protect the proper performance of issuers' obligations and ensure equality of parties to transactions. A separate issue is market manipulation, which is loosely related to the main subject of the MAR Regulation.

Police obligations related to the occurrence of mining hazards, imposed on entrepreneurs, have a common goal, which boils down to creating and maintaining a state of safety in the course of mining activities performed by entrepreneurs. However, their detailed analysis shows significant differences relating to the functions fulfilled by the norms established for this purpose. It should also be remembered that along with a change in the level of risk, the scope of powers of competent administrative authorities changes accordingly in order to prevent its occurrence. The purpose of the article is to analyze selected police obligations imposed on entrepreneurs, which are related to the occurrence of mining hazards, and to systematize them. Due to the fact that these obligations shape the legal situation of entrepreneurs in different ways depending on the type of mining plant, the analysis presented here expose the differences between underground, opencast and borehole mines (extracting minerals through boreholes). Factors such as the type of mining plant and the type of minerals mined in it are of great importance for the content of the legal regulations analyzed in this article. In order to present the above-described issues, the dogmatic method was used and, to a limited extent, also the historical analysis of law.

The aim of the article is to discuss the grounds for the exclusion of a public procurement contractor in the event of bankruptcy of the original contractor. The article presents the CJEU position on the acceptability of a change of contractor of a public contract in the event of bankruptcy of the original contractor. The issued ruling affects the application of the provisions of the Act of 11 September 2019 — Public Procurement Law as the national rules on amendments to the Public Procurement Law reflect the Art. 72 of the Directive 2014/24/EU. The CJEU examined whether in the light of Art. 72 para. 1(d)(ii) of the Directive 2014/24, a change of contractor is possible in the event of insolvency of the original contractor leading to its compulsory liquidation. Analysis of the position of the CJEU and the provisions of the Act of 28 February 2003 Bankruptcy Law1 makes it possible to confirm that the permissibility of changing the public contract also includes insolvency as an extraordinary way of terminating economic activity.