Journal of Business Law 12/2022

Massive social spending programs embarked by the Government of Poland after 2015 generated pressures to improve tax collection. On top of the well-publicized campaign aimed at narrowing substantial 'VAT gap', fiscal authorities announced substantial progress in countering CIT avoidance, including international profits shifting. Indeed, over the 2016–2019 period nominal CIT revenues — stagnating for previous four years — increased by nearly 50% (from 1.4% to 1.7% of GDP). The purpose of this article is to examine the reasons for the increase in CIT revenues using the analysis of aggregated statistical data, including a set of data on 'large' CIT taxpayers (over EUR 50 million in revenues). The analysis shows that before 2019 the improvement was a micro- rather than macroeconomic effect, with just 30 companies accounting for almost 40% of the net effect. Moreover, those 30 companies were hardly the paragons of international CIT avoidance — for example, the group included the largest State Owned Enterprises (SOE). On the contrary, in 2019 improved CIT collection was achieved by the small and medium taxpayers. All in all, the obtained results suggest that there are no reasons for complacency, as the problem of CIT avoidance by multinationals remains unsolved.

The aim of the article is to answer the question whether the COVID-19 pandemic can contribute to the reform of the financial law in the field of fiscal rules that should be modified, and if so, in what direction should their reform go so that they can more effectively counteract excessive public debt in situations of sudden and unexpected economic downturns. The study adopts the thesis that the fiscal rules during the COVID-19 pandemic confirmed their effectiveness because they allowed for a quick response to the economic and financial effects of the pandemic, despite the fact that they did not counteract a significant increase in public debt in relation to GDP in all EU countries (in 2020). However, this was due to the pandemic-related sudden slump in the global economy, and not to the failure of fiscal rules. At the same time, the COVID-19 pandemic confirmed the need to reform the financial law to improve the structure of fiscal rules in order to increase their effectiveness. The study indicates the directions of this reform, both in relation to supranational (EU) and national fiscal rules.

The purpose of this paper is to analyse the newest regulation concerning the binding order issued in the group of companies as well as the possibility of refusing to perform such order which was adopted to the Polish Commercial Companies Code. In the article pages that follow, there have been made references to the indication of boundaries of the binding order, presentation of the premises for refusal to perform it and the issue of liability for failure to carry out such an order. The particular attention was paid to the comparison of the statutory limitations in issuing the binding order and the categorisation of the premises for refusing to perform such type of an order.

Nowadays, computerization is making itself visible in various aspects of an individual's life, making it easier and more perfect. An area where this process has made a significant impact in recent times is public procurement. This is why the term "digitalization of public procurement" has become so common. These days, it is identified primarily through electronic communication between the participants in a procedure (contracting authorities and contractors) and also includes processes related to the automatic processing and transfer of information. The following analysis is devoted to identifying those aspects of public procurement in which the process of automation is evident and, on this basis, making an appropriate assessment of its degree of progress. The aim of the article is also to distinguish the legal and non-legal limits to its occurrence and development.

The aim of the article is to analyse the concept of a video sharing platform service in Polish and EU law. This concept was first defined in the provisions of Directive 2018/1808, which is an amendment to Directive 2010/13/EU on audiovisual media services of 10 March 2010, and then implemented in the Polish legal system under the name of video sharing platform by virtue of the Act of 11 August 2021 amending the Broadcasting Act and the Cinematography Act. Determining the meaning of the term of a video sharing platform service is crucial to determining the objective scope of the Broadcasting Act and the application of the obligations it provides for the organisation of content on video sharing platforms, which were first formulated for providers of such services. Despite the adoption of a legal definition of the concept of a video sharing platform service in EU and national law, the determination of the scope of this concept raises numerous interpretation problems that result from the complexity of the definition itself and the vagueness of the wording used. These difficulties are also compounded by the incorrect implementation of Directive 2018/1808 into national law in this respect.