Keywords: real estate broker; agency contract; PIT; VAT
Threats of a real estate brokerage agreement from the standpoint of a real estate broker can be divided into two groups: threats from the clients and threats from the tax administration. When it comes to relations with clients a real estate broker seeks for exclusion of the possibility of one-sided termination of the agreement by clients. This construction is invalid. What is legally possible is the limitation of the one-sided termination to important causes. Another important issue for a real estate broker, securing receiving their payment, is an exclusive agreement which guarantees them a commission regardless of whether any rival real estate broker was involved in the transaction. This does not, however, protect the broker from situations in which a client sells a real estate by himself. When it comes to the tax administration, a real estate broker, similarly to other entrepreneurs, is obliged to pay PIT (CIT) and VAT regardless of whether they received payment or not. However, a situation of a real estate broker is even worse, since under some circumstances they are not even aware of the fact, that his commission is due. Unfortunately this fact does not modify the moment of tax payment obligation.
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Keywords: Public Service Obligations; aviation law; airport management; air transportation
According to the EU and domestic law, to mange public interest properly there is a possibility to impose Public Service Obligations on economic entities governing airports and flight routes. The article defines general interest, which has been present for a lot of years in the juridical system. An institution in question is presented, so as the project of administrative act that will substantially influence entrepreneurship in the Polish aviation sector.
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Keywords: art. 435 of Civil Code; liability for damages; company in movement; company operation; exonerating evidence
The paper presents grounds and evidence for adjudicating liability for claims resulting from company movement under the art. 435 of Polish Civil Code. The liability is attributed to a legal entity running the company. This typically applies to the company owner, unless the company has been subject to a lease or right-to-use agreement, in which case the liability is adjudicated to the leasee (user), as the recipient of generated benefits. The article pertains to companies basing the whole of their operation on the use of natural forces, converted into action through the use of dedicated devices (engines). Company movement, in the intention of the legislator, is broadly defined and equated to company operation in general. The liability under art. 435 can only be waived based on exonerating evidence showing that the damage in question was a) a result of force majeur, b) caused solely by the claimant’s actions, or c) caused solely by actions of third parties for which the company cannot be held accountable.
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Keywords: therapeutic activities; therapeutic entity; entrepreneur; independent public healthcare facility; guaranteed benefits; health care benefits
In terms of the health care system in Poland considerable controversy arises over the issue of providing healthcare services by public health institutions (medical entities in the form of independent public health care facilities) on a purely commercial basis. The solution of this problem is further complicated by not always precise wording used in the legislation pertinent to the subject matter. A detailed analysis of the pertinent legal regulations, supplemented by the official position of the Minister of Health, leads to the conclusion that the possibility of public health care facilities providing healthcare services on a fully or partially paid basis is significantly restricted. In fact this possibility is limited to four specific cases: 1) the patient does not have a referral, 2) a stay in a residential treatment center, or any other similar institution, 3) the provision of benefits beyond the basket of so-called. guaranteed services, and 4) the patient is not entitled to benefits financed from public funds. Apart from the aforementioned situations public healthcare facilities are prohibited in general from providing paid medical services, which, according to the authors, constitutes an unjustified restriction of the therapeutic activity of those entities.
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Keywords: social market economy; entrepreneur; private ownership; solidarity; dialogue and cooperation between social partners
Social market economy is a principle of the state system. The Constitutional Tribunal established the content of this principle in its judicial decision. The Tribunal indicated the significance of the elements of social market economy (freedom of economic activity, private ownership, solidarity, dialogue and cooperation between social partners) for the essence of social market economy) The Tribunal also established contents for all of these three elements.
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Keywords: casinos; concession; regulation; gambling; limits of economic freedom
The article is focused on concession (special type of administrative decision) to conduct business in the area of casinos. The aim of the author is to show a wider perspective of this problem in the context of regulations which are limiting the freedom of economic activity. Because of that the article also shortly describes other forms, such as regulated economic activity or licensed economic activity. Thanks to that the position of concession in the structure of instruments used to limit economic activity is shown. The article mentions the regulations provided by Business Activities Freedom Act, but is mainly focused on the regulations of Gambling Act, which regulates casino’s concession.
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Keywords: social market economy; subject rights; abuse of subject rights; vindication claims
Article 20 of the Constitution declares the social character of the market economy indicating that it should be based on solidarity, dialogue and cooperation of social partners. I believe that in the civil law a similar character is found in Art. 5 of the Civil Code in the prohibition of the abuse of subject rights. It is also based on the assumption that despite the fact that subject rights serve the protection of interests of private entities, still they cannot be performed only for selfish purposes, but their performance at least in some degree has to include the interest of other people. The presented thesis is illustrated in the article with examples from the substantive law.
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Keywords: special economic zone; zone permit; business activity; market economy; public aid
Granting special legal status to certain areas within the territory of state is necessarily connected with establishing special legal regime for the entities located and acting in such areas. Special economic zones are characterised by certain distinctions in their legal systems which alter the generally applicable regulations of the law concerning commencing and conducting business activity. The availability of conducting business activity within a special economic zone is subject to restrictions. The legal instrument of the restrictions is the zone permit, which authorises entrepreneurs to commence business activity on special, favourable terms. Introducing by the authorities special conditions of carrying out business activity by specific investors in selected areas serves the general purpose of accelerating the social-economic growth of certain parts of the state territory. Zone permits authorising to benefit from public aid constitutes grounds for exempting entrepreneurs from the income tax. The system is aimed at increasing the level of investor activity in the areas characterised by high unemployment rates and low life quality of the society.
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Keywords: unfair market practices; misleading commercial practices; aggressive commercial practices; good manners general clause
Unfair market practices ought to be regarded as one of the signs of abusing economic freedom in the market economy. Under Polish law, this matter is regulated by the 23 August 2007 act of countering unfair market practices. Among the fundamental issues of this legal act is a three-stage legal structure concerning the unfairness of market practices. It sets out legal guidelines for entrepreneurs on permissible conduct related directly to promoting or purchasing a product by a consumer. This structure is based on a reference to a non-legislative system of judgements and values which is subject to the good manners general clause. It is included in the legal definition of unfair market practices. The second stage of this regulation is a specification of the basic types of unfair practices, namely the misleading and aggressive ones. A supplement to the established assumptions concerning the legal definition of unfair market practices is the so-called black list of unfair practices in all circumstances.
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Keywords: economic crime; economic criminal law; illegal banking activities; banking crime; criminalization of breach of the exclusivity of banks
Economic activity within particular segments of the financial market in Poland is subject to administrative rationing. The instrument of increasing the effectiveness of the legal regulation in this area is the criminalization of illegal business activity in the segment of the market. These will be analyzed on the example of the criminalization of breach of statutory exclusivity of banks in the performance of banking activities. There will be presented, in particular, issues relating to various actors of responsibility, relations between the breach of rationing of banking activities and criminal liability in this respect, and the issue of criminal sanctions. The article closes with de lege ferenda proposition.
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Keywords: custom law; enterprise; Authorised Economic Operator (AEO)
The adoption of the Community customs system in Poland had a great impact on business operation of companies, particularly those operating on international markets. On May 1, 2004, Poland became a member of the EU customs system and of the EU Customs Union. The accession resulted in a number of changes in legal and economic environment of business in Poland. With the adoption of the EU customs system, Polish companies received a number of new rights, but also new obligations. It has to be noted, however, that the business effects of the new legal provisions in the sphere of customs operations in Poland are largely positive. Companies benefit from simplified procedures and facilitations brought about by the liberalization of trade, such as those associated with the status of an Authorised Economic Operator (AEO).
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Keywords: freedom of business activity; constitutional principle; Constitution of the Republic of Poland; human rights
The article starts from showing the freedom of business activity against the comparative background. Next a process of its forming is presented until passing the new Constitution of the Republic of Poland. The paper also shows content elements of freedom of business activity in doctrinal meaning and this freedom understanding in the judicial decision of the Constitutional Court.
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Keywords: confidential information; business secrets; due diligence examination; investment agreement; nondisclosure agreement; liability of the company’s management
The purpose of the article is to describe the meaning of the due diligence examination of a company conducted by a potential investor, from the point of view of the need to obtain confidential information concerning company by an investor. The article describes the permissibility of disclosing such information by the management to third party such as investor, the way of protecting business secrets of a company and liability arising from disclosing certain confidential information in a way that breaches the law.
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Keywords: entrepreneur; economic activity; social market economy; Europeanization
Social market economy based on freedom of economic activity, private ownership and solidarity, and dialogue and cooperation between social partners is the foundation of the economic system in the Republic of Poland. The development of the social market economy in Poland operates within the framework of the process called Europeanization, which was initiated by the Europe Agreement followed by the implementation of laws and policies of the European Union.
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Keywords: branch; foreign company; secondary freedom of establishment
This article looks into features of a business activity conducted in the form of a branch of a foreign enterprise from the perspective of the Polish Freedom of Business Activities Act of 1 July 2004. It has to be emphasised that a branch is allowed to conduct only the same business activity as its parent company. This article also brings up the concept of secondary business activity which is related to the legal term of “secondary freedom of establishment” under European law. Although the term “secondary freedom of establishment” is defined neither in Polish nor in European law, Article 49 second paragraph, first sentence of the Treaty on the functioning of the European Union refers to that term by defining the “freedom of establishment” and specifying the form it may take.
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Keywords: context; coevolution; coopetition
The article focuses essentially on three issues: context, co-evolution and coopetition. Starting from the presentation of the strategic context the basic characteristics of the modern environment is explained as well as the elements that constitute the environment. In conclusion it can be summed up that what hinders the strategic decision-making is the ambiguity of the environment, which manifests with specific attributes, among which are mentioned: turbulence, complexity, dynamics, emergence and high velocity. Further it explains that in such an environment, inter-organizational cooperation expectations have changed and that these relations are improving competitiveness. The evolution of strategy and the evolution of basis of competitiveness, which are presented, are a confirmation of the relevance of inter-organizational relations, especially relations of cooperation and coopetition. Spontaneous formation of the ecosystem (network) is an argument for such a statement. Finally the coopetition relationship, considered as the natural consequence of competition, is typical attribute of inter-organizational networks. It allows an organization adapt to the context, as explained in the final section of the article.
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Keywords: personal data; entrepreneur; protection of entrepreneur’s personal data; securing of personal data; documentation of personal data; data administrator; protection of personal data; Act on personal data protection; Inspector General for Personal Data Prote
The present article is discussing the issues of the protection of personal data by an entrepreneur and shows the most popular areas of the data protection from an entrepreneur point of view. The first part explains the most important issues concerning the definition and legal duties of the administrator of personal details, whom an entrepreneur is in the processing aspect of personal details. Next the most frequent, and at the same time the most problematic issues of personal details processing appearing at an entrepreneur are described, such as: employee data and data about candidates for work, data about other entrepreneurs, details about customers, data transfer abroad, documentation preparing and implementing internal procedures of the protection of personal data in the company and inspections of entrepreneurs conducted by inspectors of the IGPDP Office. Developing and describing of presented problems shows that the issues of the protection of personal data are a crucial element in the legal aspect of functioning for an entrepreneur. Paying attention to statutory entitlements, as well as satisfying duties in legal processing personal details are the responsibility of an entrepreneur, who on the legal validity of the Data Protection Act is not exempted from its observing.
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Keywords: amendment of law; social market economy; company law; reasons for law amendment; unnecessary amendment; harmful amendment; law making process
The paper is devoted to assessing the role of law amendment in a social market economy and attempts to answer the basic question of when and to what extent the amendment of the law is justified or even necessary, and when it may be unnecessary, or even be a threat to the proper functioning of the economy. Summarizing the remarks on the role of law amendment under the social market economy it can be concluded that it is necessary, but it should be undertaken only if the needs are clearly identified, which indicates the practice of applying of law. Amendments made under the influence of new untested concepts taken from foreign models or under the influence of well-sounding slogans that conceal the danger of lowering the security legal circulation seem to be the most hazardous.
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Keywords: fictitious commodities;;invisible hand; financialization; institutions
In this paper the author discusses the main attributes and consequences of the two opposing models of capitalism – social market economy and self-regulating economy. Furthermore a thesis has been demonstrated that the evolution of capitalism is the result of two processes, of which one is increasing the scope of self-regulation, and the other is the decreasing or mitigating of its social consequences. The final effect of deregulation of the labor market and capital market is a neoliberal economic system, which is characterized by a temporary nature. Its new attribute is its global dimension and progressive financialization of the economy.
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