Przegląd Ustawodawstwa Gospodarczego Nr 04/2008

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Artykuły

Leonard Etel

Ulgi w spłacie podatków a pomoc publiczna

Relieves concerning repayment of tax obligations and the public aid
There are two main aspects that must be taken into consideration by tax authorities dealing with relieves concerning repayment of tax obligations (annul tax arrears, spread tax payment into installments and defer the time limit for tax payment). Firstly, it should be checked whether the tax-payer applying for a tax relief runs any business. Secondly, it is important to specify the possibility of granting tax relief in virtue of regulations concerning public aid. Practically, it causes many problems both for tax authorities and tax-payers. They are connected with new provisions, which had not been applied before Poland joined European Union. It is important to note, that granting public aid issue is regulated both in community and Polish law. These problems are subject of this elaboration. First of all, one can find here issues connected with the procedure of applying for tax relieves within different kinds of public aid. In conclusion, all admissible modes of granting the above mentioned relieves to businessman are indicated.

Krystyna Nizioł

Emisja 30-letnich obligacji skarbowych w Polsce na tle ustaleń "Strategii zarządzania długiem sektora finansów publicznych"

The Issue of 30-year Treasury Bonds in Poland on the Background of the Settlement of Debt Management in Public Finances Sector
This article describes the Poland's first issue of 30-year Treasury bonds on the national market of treasuries. The authoress has made an attempt to evaluate legal and economic outcomes of the issue. In relation to the above-stated, the regulations of the Public Finance Act of 30 June 2005 have been mentioned. The regulations consider State budget and self-government units' borrowing needs and the government debt. This article also includes two indicators related to the refinancing of the debt in a domestic currency: average maturity of the government debt (ATM) and the share of short-term debt in the total debt. The problem of debt instruments' maturity time extension has been presented, among others, in relation to other long-term Treasury bonds issues on the domestic and foreign markets, the question of the growing costs of the government debt servicing related to the debt instruments' maturity time extension and the amount of the government debt in Poland.

Mariusz Fras

Regulacja prawna umowy ubezpieczenia w ustawodawstwie greckim

The Insurance Contract Law in Greece
The development of insurance contract law in Greece has been punctuated by laws and decrees transposing the three generations of European directives establishing the single insurance market. The general regime of insurance contracts was provided for by Greek Civil Code which, since its adoption, has been subject to numerous legislative reforms in order to adapt its regulation to rapidly changing socio-economic background. It should be then concluded that legal framework of insurance law in Greece, due to its abundance, makes it impossible to present all its essential features in an exhaustive manner within one publication. Thus, the aim of this article is to briefly introduce the general outline of the contract of insurance under Greek law and to selectively describe its main aspects.

Recenzja

Wiesław Czyżowicz Prawo w turystyce i rekreacji (Jerzy Gospodarek, Prawo w turystyce i rekreacji, Warszawa 2007 r.)

Orzecznictwo w sprawach gospodarczych

Elżbieta Skowrońska-Bocian Sąd NajwyższyKodeks cywilny a pełnomocnictwo

Prawo własności intelektualnej

Marek Krzysztof Kolasiński

Znaczenie analizy funkcjonalno-ekonomicznej dla wykładni prawa własności intelektualnej

The Meaning of the Functional - Economic Analysis for the Interpretation of Intellectual Property Rights.
In almost all discussions concerning the boundaries of Intellectual Property Rights you can find references to economical analysis. In the first part of this article the author referes the economical justification of Intellectual Property Rights. He explains the problems of free-riding and keeping in secret useful intellectual goods. The author explains also the the theory of static and dynamic efficiency, which is one of the proposals of solving the problem of tension existing between competition law and Intellectual Property Law. There is, in the second part of this article, an economic critique of Intellectual Property Rights system. The author referes classical Ricardo theory of innovation and so-called 'starving artist' phenomenon. Then he analysed the most important current obiections towards existing Intellectual Property Rights system. The most important of them are: still-incrising entry barriers, creating a tendency to over-inventing, direct cost of patent system and phenomens of blocking patents and inventing around. In the final point there is a conclusion that in the opinion of economists it is currently impossible to conclude whether Intellectual Property Rights conferes a net loss or net benefit to society. The author stress that it would be a serious mistake to draw radical conclusions from this. In the absence of clear economical guideliness lawyers should be cautious in formulating any general rules.

Arbitraż międzynarodowy

Andrzej Tynel

Nowy regulamin Sądu Arbitrażowego w Moskwie