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    Wyświetlanie 1-8 z 8
    Tytuł:
    Umowy koncernowe.
    Concern contracts.
    Autorzy:
    Polańska, Karolina
    Powiązania:
    https://bibliotekanauki.pl/articles/529118.pdf
    Data publikacji:
    2015
    Wydawca:
    Krakowska Akademia im. Andrzeja Frycza Modrzewskiego
    Tematy:
    concern contract
    innominate contract
    empirical contract
    freedom of contract
    holding law
    Opis:
    The aim of this paper is to briefly describe concern contracts. In view of dynamic development of economic relations, there is a variety of contractual relations. The first part of the paper analyzes the causes of making corporations. Article describes internal and external economic objectives, contributing to the formation of koncernowych structures. Economic factors like development of enterprises result to concentration of capital within the framework of concern. The second part of the paper refers to division of concern contracts on vertical concern contracts and horizontal concern contracts. Content both type of contracts is analyzed with special regard into german law. Elaboration in next part presents character of concern contracts. It takes consideration in problem with residual polish regulation of concern contracts, included article 7 Code of Commercial Companies. In Poland concern contract is an unspecified agreement, meaning that it is not regulated by any legal act. The summary of the paper, based on the analysis of concern contracts, presents conclusions to form legal relations based on the principle of freedom of contract, favouring development of entrepreneurs. Considerations at this point lead to the conclusion that not every innominate contract is of a transitory nature. Certain innominate contracts are of a permanent nature and there is no need to put them in the statutory framework. Evolution of the economy leads to creation of new needs of entrepreneurs, for whom it is more convenient to be able to form binding relationship in a flexible way, which is in turn possible thanks to the freedom to contract.
    Źródło:
    Państwo i Społeczeństwo; 2015, 1; 87-96
    1643-8299
    2451-0858
    Pojawia się w:
    Państwo i Społeczeństwo
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Funkcje gospodarstwa rolnego w świetle art. 55(3) kodeksu cywilnego
    Functions of agricultural holding under the article 55(3) of the Civil Code
    Autorzy:
    Stefańska, Krystyna
    Powiązania:
    https://bibliotekanauki.pl/articles/530979.pdf
    Data publikacji:
    2013
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural holding
    agricultural law
    functional features
    Opis:
    Definition of agricultural holding contained in the Civil Code is the subject of numerous studies. This is justified, since this definition is one of the basic conceptual categories of agricultural law, to which reference is made in a variety of acts. Issues related to the definition has become particularly current after the changes of the Civil Code in the year of 1990. Among the questions raised is, inter alia, determination of the functions performed by the holding, which art. 553 of the Civil Code refers to. The study identifies the importance of the proprietary and functional features, and their mutual relations. These functions are inextricably linked. At most it can be said of stronger or weaker accentuation depending on type of institution to which the normative concept of the holding is applied.
    Źródło:
    Studia Iuridica Agraria; 2013, 11; 147-161
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Theoretical Models of Taxation of Holding Companies in Member States of the European Union
    Autorzy:
    Gajewski, Dominik
    Powiązania:
    https://bibliotekanauki.pl/articles/942491.pdf
    Data publikacji:
    2017
    Wydawca:
    Szkoła Główna Handlowa w Warszawie
    Tematy:
    corporate tax
    holding companies
    european tax law
    tax optimalization
    Opis:
    Currently, a holding company is one of the most popular form of organisation in the globalized Europe. The tax situation of such entities is a significant condition determining cross-border operations. Therefore, the objective of this article is to analyse the theories of taxation of holding companies conducting business activity on the territory of the EU. Analysis shows how great a variety of models (theories) of taxation, which are available in various EU Member States, a holding company may use. Individual tax theories are characterised by particular constructions that have both advantages and disadvantages.
    Źródło:
    Warsaw Forum of Economic Sociology; 2017, 8, 15; 69-85
    2081-9633
    Pojawia się w:
    Warsaw Forum of Economic Sociology
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Criminal liability of managers in the Polish competition law – development and the perspective of procedural guarantees
    Autorzy:
    Materna, Grzegorz
    Powiązania:
    https://bibliotekanauki.pl/articles/48899545.pdf
    Data publikacji:
    2024-03-09
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
    Tematy:
    competition law
    persons holding managerial posts
    managers
    UOKiK
    criminal sanctions
    procedural guarantees
    Opis:
    The article discusses the issue of legal liability of managers set out in the Polish competition and consumer protection law, resulting from the Act of 16 February 2007 on competition and consumer protection (Dz. U. (Journal of Laws) of 2021, item 275) (hereinafter: Competition Act). The starting point for my reflections is the provisions of the Competition Act providing for financial liability of persons in managerial positions for infringing prohibitions resulting from competition law (Article 106a of the Competition Act). In Polish law this type of liability is subsidiary to the liability of undertakings. It was also introduced to the Competition Act relatively recently, after the principles of undertakings’ liability for infringements of competition law had been formed and developed. My goal is to present the scope of managers’ liability and present conclusions resulting from the recent, still rather innumerable, case law of the Polish Competition Authority (President of Office for Competition and Consumer Protection, UOKiK). Due to the quasi-criminal nature of Article 106a, I propose my own reflections on the development of managers’ liability considering whether the law and judicial decisions recognize adequate standards of their rights.
    Źródło:
    Studia Iuridica; 2023, 100; 229-250
    0137-4346
    Pojawia się w:
    Studia Iuridica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Holding company as a special form of tax optimization used in selected European countries
    Spółka holdingowa jako szczególna forma optymalizacji podatkowej wykorzystywana w wybranych państwach europejskich
    Autorzy:
    Gajewski, Dominik Jan
    Powiązania:
    https://bibliotekanauki.pl/articles/1052630.pdf
    Data publikacji:
    2020-05-31
    Wydawca:
    Polskie Wydawnictwo Ekonomiczne
    Tematy:
    international tax law
    tax planning
    holding company
    międzynarodowe prawo podatkowe
    planowanie podatkowe
    spółka holdingowa
    Opis:
    The subject-matter of the article is a holding company used by entities with cross-border capital links. Employment of this mechanism is a significant solution adopted in tax optimization strategies. The tax effectiveness of this solution is closely connected with certain tax jurisdictions in Europe. Undoubtedly, it is an innovative hybrid solution. This article analyses the multifaceted nature of the practice of using a holding company. The specific nature of the tax legislation applicable in individual European countries (with particular attention paid to tax havens) is of key importance for the tax effectiveness of a holding company.
    Przedmiotem artykułu jest spółka holdingowa wykorzystywana przez podmioty powiązane kapitałowo transgranicznie. Wykorzystanie tego mechanizmu jest istotnym rozwiązaniem wykorzystywanym w strategiach optymalizacji podatkowej. Efektywność podatkowa tego rozwiązania jest ściśle związana z wybranymi jurysdykcjami podatkowymi w Europie. Niewątpliwie jest to rozwiązanie nowatorskie i mające charakter hybrydowy. W artykule poddany został analizie wieloaspektowy charakter wykorzystywania spółki holdingowej. Specyfika ustawodawstw podatkowych w poszczególnych państwach europejskich (ze szczególnym uwzględnieniem rajów podatkowych) będzie miała kluczowe znaczenie dla efektywności podatkowej spółki holdingowej.
    Źródło:
    Przegląd Ustawodawstwa Gospodarczego; 2020, 5; 27-32
    0137-5490
    Pojawia się w:
    Przegląd Ustawodawstwa Gospodarczego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Miejsce i rola działalności rolniczej w prawie rolnym
    The position and the role of agricultural activities in the agricultural law
    Autorzy:
    Kurowska, Teresa
    Powiązania:
    https://bibliotekanauki.pl/articles/953006.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural law
    agricultural activities
    economic activities
    agricultural holding (farm)/agricultural enterprise
    farmer/agricultural producer
    Opis:
    The author attempts to answer the essential question concerning the position and the role of a concept covering the “agricultural activities” in the agricultural law. The author’s brief comments precede the main thread of considerations regarding the position of the “agricultural activities” in the Polish legal system and just against this background she seeks an answer the question about the position and the role of the “agricultural activities” in that system. She already in the introduction assumes that the “core” of the agricultural law shall be covered by the private law, while the core of the agricultural law is agricultural activities, which are economic activities of specific type. She, referring to the doctrine and applicable jurisdiction within the scope of private law and public law, proves that similarly as in the private economic law (commercial law) the “economic activity” forms a link between concepts of the “enterprise” and the “ entrepreneur”, while in the agricultural law the “economic activities” forms a link between the concepts: the “agricultural holding (farm)/agricultural enterprise” and the “farmer/agricultural producer”. The concept of agricultural activities cannot be dealt with separately from these two specified concepts, as agricultural activities constitute the creative factor/link; the agricultural holding is established to enable the farmer/agricultural producer within its framework and with its use to undertake a particular type of economic activity to satisfy specific needs. The agricultural activities fulfils two basic functions: production and organisational, and the choice of agricultural holding components is provided in the light of the intended or performed activity, what means that the selection of relevant subjects and rights shall enable to carry on the selected agricultural activity. Moreover, this type of activity also subjects to the rules of public economic law, which in market economy systems becomes more useable to protect economic operators than merely to legitimatise economic governance of the State.
    Źródło:
    Studia Iuridica Agraria; 2017, 15
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The remedies for “treaty shopping” in view of current legislation
    Autorzy:
    Niziołek, Anna
    Dobosz, Damian
    Powiązania:
    https://bibliotekanauki.pl/articles/1177369.pdf
    Data publikacji:
    2018
    Wydawca:
    Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
    Tematy:
    legal person
    partnership
    publicly listed company
    remedies
    share-holding company
    sole proprietor
    tax avoidance
    tax evasion
    tax law
    treaty shopping
    Opis:
    The article explains the issue of the “treaty shopping” method which tends to be one of the types of the unlawful tax behaviour. At first, the history of the “treaty shopping” method and its main features are described. The dissertation is focused especially on the examples of the practical use of the third company in a specific contractual relation which ought to be only between two parties. Then, the deliberation presents the combination of using the “treaty shopping” method and “tax heavens” which is frequently practiced by the companies to pay lower tax rates or even avoid paying any taxes. After that, both the positive and the negative consequences of the aforementioned tax behaviour are described. The main part of the article delves into the possible remedies for the unlawful tax practices depending on the outlook of each government. The conclusions refer to the effects of decreasing the current number of “treaty shoppers”.
    Źródło:
    World Scientific News; 2018, 104; 337-347
    2392-2192
    Pojawia się w:
    World Scientific News
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Rozważania o rozszerzaniu się zakresu regulacji prawnorolnej z uwzględnieniem perspektywy notariusza
    Reflections on the expansion of the scope of agricultural law regulation – a notary’s perspective
    Alcune considerazioni relative all’ampliamento nell’ambito delle regolazioni di diritto agrario – compresa la prospettiva del notaio
    Autorzy:
    Blajer, Paweł A.
    Powiązania:
    https://bibliotekanauki.pl/articles/2040700.pdf
    Data publikacji:
    2021-12-30
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    diritto agrario
    immobile agricolo
    azienda agricola
    regime agricolo
    notaio
    agricultural law
    agricultural real estate
    agricultural holding
    shaping of agricultural system
    notary
    prawo rolne
    nieruchomość rolna
    gospodarstwo rolne
    kształtowanie ustroju rolnego
    notariusz
    Opis:
    Celem rozważań jest charakterystyka zjawiska poszerzania się zakresu regulacji zaliczanych do rolnego prawa gruntowego, wynikającego z nowelizacji ustawy o kształtowaniu ustroju rolnego dokonanej w 2016 r. oraz jego wpływu na praktykę notarialną obrotu nieruchomościami. W pierwszej części artykułu przedstawione zostały ogólne kwestie ukazujące skalę oddziaływania ustawy o kształtowaniu ustroju rolnego na regulacje wolne dotychczas od jakichkolwiek form „agraryzacji”, tj. w szczególności tradycyjne instytucje prawa cywilnego, postępowanie cywilne, prawo spółek oraz prawo upadłościowe. W drugiej części ukazany został wymiar praktyczny regulacji ustawy o kształtowaniu ustroju rolnego poprzez przybliżenie niektórych problemów, przed którymi stają notariusze jako praktycy stosujący tę ustawę w swej codziennej działalności. W ramach uwag końcowych dokonano oceny zjawiska poszerzania się zakresu regulacji prawnorolnych w polskim systemie prawa, wskazując, że proces ten nie następuje w sposób racjonalny i spójny.
    L’articolo si propone, nei limiti della ricerca condotta, di caratterizzare il fenomeno che consiste nell’ampliare l’ambito di applicazione delle regolazioni che vanno annoverate nel diritto agrario fondiario, come consegue dalle modifiche apportate alla legge sul regime agricolo nel 2016, nonché l’impatto del fenomeno sulla pratica notarile nel trasferimento degli immobili. La prima parte del contributo analizza questioni di carattere generale che mettono in evidenza la portata dell’impatto avuto dalla legge su regolazioni finora libere di qualsiasi forma di „agrarizzazione”, vale a dire, in particolare, istituti tradizionali di diritto civile, procedura civile, diritto societario e diritto fallimentare. La seconda parte illustra, invece, la dimensione pratica della legge, mettendo in luce alcuni problemi affrontati dai notai che in quanto professionisti la applicano svolgendo il lavoro di tutti i giorni. Nella parte conclusiva, si è cercato di valutare il fenomeno di ampliamento studiato nell’ordinamento giuridico polacco, cercando anche di far vedere che il processo in esame non viene svolto in modo razionale e coerente.
    The aim of the research conducted within the framework of this paper was to characterise the expansion of the scope of regulations classified as agricultural land law, resulting from the amendment to the Act on shaping the agricultural system of 2016, and its impact on the notarial practice of real estate trading. In the first part of the study, general issues presenting the scale of the impact of this Act on the regulations hitherto free from any form of “agrariarisation” (in particular, the traditional institutions of civil law, civil proceedings, company law and bankruptcy law) were analysed. In the second part of the paper, a practical dimension of the Act has been illustrated by an analysis of the problems that notaries as practitioners face when applying it in their everyday work. As part of the concluding remarks, an assessment of the expansion of the agricultural law regulation in the Polish legal system has been made, demonstrating that this process does not occur in a rational and coherent way.
    Źródło:
    Przegląd Prawa Rolnego; 2021, 2(29); 113-133
    1897-7626
    2719-7026
    Pojawia się w:
    Przegląd Prawa Rolnego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-8 z 8

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