Przegląd Ustawodawstwa Gospodarczego nr 03/2011
Publication date: 2011
Place publication: Warszawa
Magdalena Fedorowicz, Uniwersytet Szczeciński
Krystyna Nizioł, Uniwersytet Szczeciński
Nowe tendencje w europejskim prawie bankowym i finansowym w kontekście kryzysu na rynkach finansowych- zagadnienia wybrane
New tendencies in European financial and banking law in financial crisis - selected issue
The article discussed the main problems in European financial and banking law connected to financial crisis within the European Union. Considered the regulation of the European banking law, there were analyzed especially following problems: the new financial supervision on the European level, European Central Bank as the lender of the last resort and the reasons of this crisis. Furthermore, the article presented actual issues of the European financial law connected to public debt, fiscal limits of indebtedness, fiscal convergence criteria, the new European financial aid for the Member States of EU, which tries to overcome the consequences of financial crisis.
Kamila Żmuda - Matan, Uniwersytet Śląski
Uproszczone przekształcenie spółki cywilnej w spółkę z ograniczoną odpowiedzialnością oraz jego aspekty podatkowe
Simplified transformation of a private partnership into a limited liability company and its tax aspects
When us, lawyers, are asked about transformation of a private partnership into a limited liability company, we answer – the issue is simple. However, if a client asks us of the tax consequences of such action, we answer – we need to wonder of this. Certainly, after initial analysis of the subject, we will inform the client that we need even more time…
Although from the point of view of laws of the commercial companies code, transformation of a private partnership into a limited liability company is not complicated, on the ground of taxes it causes more significant problems.
The average client in transformation of a private partnership can usually see a specified purpose of intended transformation. Taking our advice, the client is mostly interested in its financial and fiscal consequences of reaching the purpose.
In this article, beside presenting procedure of simplified transformation of a private partnership into a limited liability company on the ground of the commercial companies code, there have been presented not only civil law, administration law, but also tax law effects of such transformation.
In the tax scope, the change of legal form of running activity has been described in regard of regulation of the act of VAT and the personal income tax act.
The article presents furthermore the course of resignation by the current partner of the private partnership from participation in the transformed limited liability company with its tax results depending on the type of the income belonging to the partner from the part of the transformed company’s assets.
Łukasz Gołąb, Uniwersytet Kardynała Stefana Wyszyńskiego w Warszawie
Zezwolenie wodno-kanalizacyjne jako instrument reglamentacji dostępu do rynku w sektorze wodociągowo-kanalizacyjnym
The water supply and sewage collection licence as an instrument for the regimentation of the market access
The main aim of the article is the presentation of the institution of water supply and sewage activity licence, which constitutes the main regimentation instrument on this market.
As water has been regarded as an essential element for life it is important to provide consumers with an appropriate access to it. This might be achieved through administrative market regulation. Thus, problems concerning water supply and sewage collection systems and economic activity in this filed deserve a complex analysis of the applicable legal framework, especially as the Water Supply and Sewage Collection ActTsignificant because of 7th of June 2001 (ustawa z dnia 7 czerwca 2001 r. o zbiorowym zaopatrzeniu w wodę i zbiorowym odprowadzaniu ścieków) is the first polish act, which regulates presented problems integrally. Unfortunately it suffers some inaccuracies and shortcomings, which need legislative intervention during the next amendments. In summary it should be pointed out, that the water supply and/or sewage collection license under the polish law, is an individual administrative act, permitting the beneficiary to carry out the described activity, mostly for an indefinite period of time, issued in form of the administrative decision through the empowered body.should they be noticed during next
Barbara Sibik, Uniwersytet Śląski
Koncesje na roboty budowlane i usługi
License on construction works and the services
This article is devoted to the issue of the most important legal aspects constituted in accordance with the License for civil works and services, which has been in force since 20 February 2009. The institution of a license has its origins in the Community Law and was entered into the Polish legal system in connection with the need to adjust domestic regulations to the European standards resulting from the Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the award of public works contracts.
The implementation of regulations concerning awarding public procurement contracts and execution of these contracts into the Polish legal system is a particular step towards the expectations of both, public and private law entities. This article presents requirements imposed by the legislation law to be implemented for the institution of a license as well as for preparation and execution of the license law until the moment the contract for the license is concluded and characteristic features are highlighted. Characteristic features typical of the institution of a license have been discussed, namely, the economic risk, which is on the side of the licensor, the remuneration of the licensor whose inseparable right is to use the building facility or service or such the right along with the licensee's payment.
This article includes a comparison made between the license and the public procurement regulated by law, namely the Public Procurement Act. This analysis discusses the most essential issues connected with the private and corporate partnership. The author assesses positively the regulation in force and resulting from it potential solutions, which may lead to the implementation of public tasks without the necessity to involve public assets. However, she is of the opinion that some provisions of law deserve critics. Those include the right to appeal to the Administrative Court in the scope of means of legal protection.
Anna Walaszek-Pyzioł, Uniwersytet Jagielloński
(Prawo energetyczne. Komentarz pod red. Mariusza Swory i Zdzisława Murasa, Warszawa 2010)
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