Journal of Business Law 12/2021

The aim of the article is to analyse the conditions that should be met in the process of creating tax law in order to ensure legitimization of governance actions. Creation of tax law in line with transparent public tax policy requires it to be based on a consistent axiology appropriate for a democratic civil society. Authors assume that the tax law-creation should in the broadest scope set the standards necessary for its interpretation and application of the law and lead to the minimization of transaction costs of taxation and building the taxpayers' willingness to cooperate. In addition, as the analysis shows, the republican system is shaped on the basis of the most directly imposed obligations and the system requires cooperation of the government with the citizen and the involvement of the governed in the processes of exercising power.

The aim of the paper is to analyse the regulations governing the organisation and financial management principles of the Medical Fund in the context of the functions assigned to special-purpose funds in the financial law doctrine. The first part of the study is devoted to the assessment of the regulations relevant to the organisation and tasks of the Fund. In the second part, the sources of financing as well as the principles of the Fund's financial management have been presented, with particular attention paid to the issue of supplying the Fund with the so-called contribution from the state budget. Due to the limited scope of the paper, the issues of investment programmes, as well as the mode and rules of distributing monies from the Fund, have been left for a separate study.

Based on the methods specific to the contemporary legal dogma, the basic features determining the legal nature of the Medical Fund were identified. According to the hypothesis verified in course of the study, the analysed unit — despite being granted the status of a state special-purpose fund at the normative level — constitutes a sort of quasi-budget, which can perform the redistributive and public resource mobilization functions, typical of special-purpose funds, only to a limited extent. It was also shown that the enactment of the Medical Fund Act results in the separation of part of the state budget expenditures allocated to health protection tasks and in the creation of legal grounds for spending these funds in a way characteristic of extra-budgetary financial management. The adoption of such a solution is in line with the tendency to derogate from the principle of completeness of the budget.

In this article, the authors analyse the concept of the tax liability of persons deducting income tax payments on account. The authors noted that the paying agent performs his own obligation to collect, or withhold, an amount of money from a person who is not a taxable person and to transfer that amount to the relevant tax authority. This obligation arises as a result of the occurrence of an event described in a statutory provision that imposes an obligation on the paying agent. Under the Tax Ordinance Act the paying agent is liable for his failure to withhold a tax payment or to transfer the tax withheld to the relevant tax authority, but in the opinion of the authors' the applicability of this provision to the paying agent deducting income tax payments on account after a fiscal year end is limited. The authors present the view that adjudicating on the tax liability of paying agents deducting income tax payments on account after a fiscal year end is possible only in the event that the amount paid by the taxpayer is lower than the amount of the tax due, and this understatement results from the fact that the paying agent does not take steps to collect the payments on account and transfer them to the account of the tax authority.

The aim of the publication is to describe current trends in case law regarding objectification of tort liability of medical entities. The author draws attention to new areas of this liability developing the construct of a tort. First, the legal framework of tort liability of medical entities and their insurers is presented. Next, it presents judgments in which, apart from medical error, violation of patient's rights becomes an increasingly common basis for liability. The author does not deny the line of jurisprudence leading to empowerment of the patient, but at the same time author expresses her reservations about the judgments in which compensation is awarded as a result of violation of patient's rights, as if automatically, without examining the fault of the medical entity, or without verifying whether a separate tort causing nonmaterial harm has been committed. Regardless of the above, the author draws attention to the lack of insurer's assurance in case of violation of patient's rights, which does not seem to be a desirable phenomenon from the point of view of legal safety of the entity providing treatment and the patient.

The aim of this paper is to analyse the new task of the President of the Office of Rail Transport introduced by the Act of 30th August 2019 on supporting the development of telecommunication services and networks and certain other acts (Journal of Laws, item 1815). The aforementioned Act in Article 9 amends the Act on spatial planning and management. The amended Act on spatial planning and management obligates the appropriate body to negotiate with the President of the Office of Rail Transport the draft of the local spatial management plan if the manner of managing the land adjacent to a railway line of state significance or change of this manner can impact the safety of railway traffic (Art. 17, section 6 of the Act on public procurement law) as well as the decision on locating public purpose investment - in relation to the areas adjacent to a railway line of state significance (Art. 53, par. 4, section 9a of the Act on public procurement law). Pursuant to the wording of Art. 41, par. 2 and Art. 60, par. 1 of the Act on public procurement law the President of the Office of Rail Transport also negotiate: decisions on the conditions of development and drafts of voivodeship spatial management plan. In the article, the author proves that the President of the Office of Rail Transport, who is a regulatory body in the rail transport sector, has been assigned a task not related to the statutory scope of his activities.

Individual retirement accounts and individual retirement security accounts may be offered in a form of a bank account that is concluded with the use of model contracts. But model contracts may contain abusive clauses in particular with regard to determining the amount of and making changes in interest rates and fees charged by banks. We aim to identify and analyze the compliance risk connected with inappropriate terms of retirement accounts offered to individuals and its consequences for banks and savers. We proved that model contracts used by banks to conclude retirement accounts include abusive clauses that may result in severe sanctions, both legal and economic ones. We used the following research methods: economic and legal analysis of individual retirement products offered by banks, critical analysis of the literature, case law of the SACC and entries in the register of NKU kept by the President of the OCCP as well as decisions of the President of the OCCP.

The article presents considerations concerning the correctness of election of a chairman of the general meeting and its significance for the validity of resolutions adopted by the general meeting. The aim of the article is to present and evaluate the legal solutions adopted by the courts in the discussed case, and to comment on important issues concerning the defective appointment of a chairperson of the meeting. Furthermore, this articles sets forth the importance of registering a shareholder at a general meeting for his/her right to participate therein.

The Court of Justice in the Veselibas ministrija case made an attempt to assess to what extent, when implementing EU law in the area of cross-border healthcare, Member States are obliged to take into account not only the provisions of EU law on the implementation of the internal market, but also the personal choice of the patient resulting from religious beliefs, which results from the Article 21 paragraph 1 of the Charter of Fundamental Rights. Unfortunately, the arguments adopted by the Court in the judgment show that the implementation of the general interest (protection of public health) outweighs the interest of the individual (the right not to be discriminated against on the basis of religion or belief). The Tribunal does not notice the values of the Union and goals other than the economic goal of the European Union. The aim of the analysis is to draw attention to the axiological aspect in the implementation of the fundamental right, which is the right to not be discriminated against on grounds of religion under Article 21 paragraph 1 of the Charter of Fundamental Rights in the area of patient's right in cross-border healthcare.