Przedsiębiorca. Zagadnienia wybrane
The entrepreneur. Selected issues
Contributor(s): Rafał Blicharz (Editor)
Subject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: entrepreneur; enterprise; economic activity; non-profit entities; partnership enterprises; legal forms of enterprises; employee; taxes; entrepreneur taxation
Summary/Abstract: This book is the result of the collaboration between two excellent academic centres, i.e. the Faculty of Law and Administration of the University of Silesia in Katowice and the Faculty of Law and Administration of the University of Rzeszów. The initiative of the collaboration was launched as a result of many seminars, conferences and trainings organized for entrepreneurs by collaborating Department of Public Economic Law, the Faculty of Law and Administration of the University of Silesia and the Department of Commercial and Economic Law of the University of Rzeszów. In order to meet the expectations of entrepreneurs and people interested in starting and running an enterprise, the authors of this work have dealt with the issues related to economic activity that were the subject of the most frequent questions and doubts during the meetings with entrepreneurs. At the same time, in order to facilitate the reading of the book, the authors tried to avoid complicated legal phrases, and thus used language intelligible to all instead of a difficult legal language.The opening chapters of the book introduce the issue of economic activity, which is of interest to every entrepreneur (the concept of economic activity and its principles, the concept of an entrepreneur). The subsequent chapters are about the rights and obligations of entrepreneurs resulting from their starting and running an enterprise. The chapters deal with entrepreneurial registers and registration procedures, as well as with various legal forms within which entrepreneurs may run a business or other activity of non-profit character. Another, extremely important issue related to the entrepreneur’s business activity, and comprised in this study are tax issues. The following chapter has been dedicated to the problems concerning the employment of employees. A separate chapter is about the regulation of economic activity, i.e. legal forms of constraining the constitutionally warranted and many times statutorily confirmed the principle of freedom of economic activity. Of considerable significance are also chapters on the legal possibilities of raising capital (inter alia, public procurement) through cooperation with the so-called public sector (capital market law, specificity of EU funds, public-private partnership), and the protection of developed ideas (protection of industrial property). Since every entrepreneur is subject to the control exercised by various control or supervisory bodies, the work contains a chapter discussing the procedure of control over an entrepreneur.The subject matter of this study has been selected from a wide range of legal regulations relating to the entrepreneur's business activity, however it covers only a small part of it. The authors' intention was not to make a broad, detailed or analytical presentation of complicated, though interesting legal issues in this field, but to outline only a selected issues. Therefore, the work is addressed primarily to those who are not lawyers and who are interested in starting or are already running an enterprise.We hope that reading the book will encourage the reader to look further for more detailed studies of the issues covered in the work, and that it will facilitate making economic decisions.
Series: Prawo
- E-ISBN-13: 978-83-226-3205-5
- Print-ISBN-13: 978-83-226-3204-8
- Page Count: 374
- Publication Year: 2017
- Language: Polish
Podstawowe pojęcia. Wprowadzenie
Podstawowe pojęcia. Wprowadzenie
(Basic Definitions. An Introduction)
- Author(s):Rafał Blicharz
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:13-33
- No. of Pages:21
- Summary/Abstract:The article contains main definitions and regulations concerning running a business in Poland. The opening part is focused on various definitions of business activity and highlights different aspects for the meaning of this term. There are at least a few legal acts defining business activity in Poland; however, two of the most important are the systematical regulations for public and private law. Due to business activity regulations, there also exist a few definitions of enterprise in Poland. The wide spectrum of the meaning of the term enterprise gives allowance to define many persons as an entrepreneur. In Poland, a few forms of enterprises can be used in business activity. The author has described the most common (excluding charity) forms of business activity: individual and corporate. The last part of the article has been dedicated to general principles of running businesses in Poland.
- Price: 4.50 €
Przegląd ważniejszych rejestrów gospodarczych
Przegląd ważniejszych rejestrów gospodarczych
(Overview of Major Economic Registers)
- Author(s):Jan Olszewski
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:35-86
- No. of Pages:52
- Summary/Abstract:This article contains a review of various economic registers. The author proposes a practical recording process and details a step-by-step plan of how to start a register of big and small enterprises in Poland. He also provides a great deal of information about problems with the registration of limited liability companies and other organizational forms that carry out economic activity. The final part offers interesting facts concerning special registers which include current debtors. The differences between these and other types of registers have been explained.
- Price: 4.50 €
Wybrane uprawnienia i obowiązki przedsiębiorców w świetle przepisów ustawy o swobodzie działalności gospodarczej
Wybrane uprawnienia i obowiązki przedsiębiorców w świetle przepisów ustawy o swobodzie działalności gospodarczej
(Selected Rights and Obligations of Entrepreneurs in the Light of the Provisions of the Act on the Freedom of Economic Activity)
- Author(s):Katarzyna Pokryszka
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:87-101
- No. of Pages:15
- Summary/Abstract:The main purpose of the article is to present basic information on the fundamental rights of entrepreneurs and the requirements which they are obliged to meet in order to commence and conduct business activity in Poland. The basic rights and duties of the entrepreneurs are regulated by the provisions of the Act on the Freedom of Economic Activity. Presenting the entrepreneur’s rights connected with pursuing business activity, the article focuses on the right to suspend economic activity and the right to receive a written interpretation issued by an administrative body and related to legal provisions imposingthe obligation to pay public contributions, including social security contributions. The article also indicates the most important issues referring to the conversion of an entrepreneur who is a natural person into a commercial company. The article gives an overview of general obligations of entrepreneurs including the following: registration in the relevant business record; the duty to have legal title to the immovable property, which is the entrepreneur’s address for service or place of conducting business activity; the obligation of the entrepreneur to make payments through bank accounts; the obligation to guarantee that the business activity is pursued directly by the person who has relevant professional qualifications if the possession of such qualifications is required by the law.
- Price: 4.50 €
Pisemna interpretacja organu co do zakresu i sposobu zastosowania przepisów w kontekście zmian ustawowych
Pisemna interpretacja organu co do zakresu i sposobu zastosowania przepisów
w kontekście zmian ustawowych
(Written Interpretation by an Authority of the Scope and Method of Application of Regulations in the Context of Statutory Amendments)
- Author(s):Artur Żurawik
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:103-112
- No. of Pages:10
- Summary/Abstract:The law is very complex, in many cases the rules and regulations are vague and difficult to apply, and what is more, EU law needs to be taken into account. The amount of regulations and their ambiguity make the addressees of the norms, including entrepreneurs, uncertain of how to apply them, while their misapplication can have far reaching consequences, including financial ones.Hence, the legislator seeks to facilitate the functioning of such entities by, for instance, introducing the possibility of requesting the competent authority to provide a written interpretation of the scope and application of the regulations. Such an interpretation is intended to demonstrate the provision of legal aid to entrepreneurs. This publication serves to explicate this type of solution.
- Price: 4.50 €
Podmioty typu non profit
Podmioty typu non profit
(Non-Profit Entities)
- Author(s):Beata Sagan
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:113-151
- No. of Pages:39
- Summary/Abstract:Associations and foundations operating in Poland are included in the so-called third sector. Typically, their activities are related to areas where the state and the market do not meet social expectations. They realize non-profit objectives without being deprived of the possibility of doing business. It requires fulfilment of the conditions set by the applicable law and is intended to obtain additional funds for the realization of the statutory objectives.
- Price: 4.50 €
Zasady opodatkowania dochodów osiąganych z działalności gospodarczej podatkiem dochodowym od osób fizycznych i podatkiem dochodowym od osób prawnych
Zasady opodatkowania dochodów osiąganych z działalności gospodarczej podatkiem
dochodowym od osób fizycznych i podatkiem dochodowym od osób prawnych
(Taxation Rules for Economic Activity with Income Tax from Natural and Legal Persons)
- Author(s):Tomasz Turek
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:153-172
- No. of Pages:20
- Summary/Abstract:The subject of this paper is a brief presentation of taxation rules for economic activity with income tax from natural and legal persons. The concept of economic activity was characterized in terms of tax acts and acts on freedom of economic activity. The rules governing the taxation of incomes from conducting economic activity were discussed in their full scope. The source of taxation, which is economic activity, was discussed in a synthetic manner. The essence of unlimited and limited taxation liability, the issues of revenues and their sources were presented. The further part of the study contains the characteristics of tax deductible expenses, which affect reaching income or incurring loss by a taxpayer. In cases when the income was reached, the principles of its taxation were analyzed.
- Price: 4.50 €
Reglamentacja działalności gospodarczej
Reglamentacja działalności gospodarczej
(Regulation of Economic Activity)
- Author(s):Katarzyna Łuczak
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:173-188
- No. of Pages:16
- Summary/Abstract:This chapter treats of the regulation of economic activity. The principle promotes the assurance of free business activity. However, some kinds of activity may only be undertaken under special regulations.The most restrictive legal regulation pertains to concessions, and others are: permissions,regulated activities, approvals, and licenses.
- Price: 4.50 €
Przedsiębiorca jako pracodawca
Przedsiębiorca jako pracodawca
(The Entrepreneur as an Employer)
- Author(s):Urszula TORBUS
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:189-227
- No. of Pages:39
- Summary/Abstract:This chapter presents the duties of the entrepreneur regarding employees and other persons performing work, focusing on recent labour law changes enforced in 2016 and 2017.The paper outlines the legal basis for employment on both labour law and civil law contracts,delimiting the freedom of the entrepreneur and showing the principles governing the social security coverage. It focuses mainly on the labour law employment relationship, presenting duties connected with the establishment of an employment contract, types of employment contracts, introducing internal regulations and preparing individual employee documentation. It also describes the employer’s obligations connected with employment relationship, especially the obligation to pay remuneration.The study analyzes briefly the termination of employment contracts, taking into account thetermination by mutual consent and the termination with or without notice.
- Price: 4.50 €
Kontrola działalności gospodarczej przedsiębiorcy
Kontrola działalności gospodarczej przedsiębiorcy
(Controlling the Business Activity of the Entrepreneur)
- Author(s):Anna Hołda-Wydrzyńska
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:229-269
- No. of Pages:41
- Summary/Abstract:The Act on Freedom of Economic Activities sets forth the principles for undertaking, conducting and terminating economic activities within the territory of the Republic of Poland, including provisions concerning the controlling of businesses, which are regulated by Chapter V of this Act. The regulations apply terms and conditions which should be respected both by public administration authorities and controlled entrepreneurs. The provisions of the Act regulate binding standards and rules concerning crucial issues of the controlling procedure, including the time and place of the control, the principle of efficiency and proportionality of the control, a co-occurence of a few controls, the control time limits within one calendar year, administration authorities’ duties related to initiating a control with prior notice, official ID cards and authorization, the requirement of the presence of thecontrolled person or a person authorized, and formulating the control protocol. Controlling business activity also concerns controlling the entities’ rights and duties such as maintaining and keeping the control documentation, presenting the control book at the request of control authorities, the right to raising reservations to the control protocol, the entrepreneur’s right to indemnity for damage incurred by control actions violating the law regarding control of business activity, and the right to assume a separate means of legal protection, the so-called objection to undertaking and carrying out actions by all controlling entities.
- Price: 4.50 €
Prawo własności przemysłowej
Prawo własności przemysłowej
(Industrial Property Law)
- Author(s):Anna Hołda-Wydrzyńska
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:271-303
- No. of Pages:33
- Summary/Abstract:The Industrial Property Law regulates the issues of inventions, utility models, industrial designs, trademarks, geographical indications and topographies of integrated circuits. The regulations concern the principles and formal grounds for granting the exclusive rights of protection on certain immaterial goods, in particular the content of the right, obstacles to granting protection, trading, the infringement of the right, and the termination of protection. The goal of this subject is to acquire elementary knowledge concerning the Industrial Property Law including the statutory prerequisites of granting the right, the subject of the right, types of protection and varieties of protection procedures (national procedures, regional and international systems). Industrial regulations also apply to the responsibilities and organization of the Patent Office of the Republic of Poland.
- Price: 4.50 €
Rynek kapitałowy jako możliwość finansowania działalności gospodarczej. Zagadnienia wybrane
Rynek kapitałowy jako możliwość finansowania działalności gospodarczej. Zagadnienia wybrane
(The Capital Market as an Opportunity to Finance Business Activity. Selected Issues)
- Author(s):Rafał Blicharz, Anna Lichosik
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:305-320
- No. of Pages:16
- Summary/Abstract:The purpose of this paper is to present the capital market as a financing opportunity for business activity. Alternative ways of obtaining financing are presented based on the example of an entrepreneur who conducts business as a stock company or stock limited liability company, and consequently may acquire the status of a public company, successively becoming a listed company e.g., on the Warsaw Stock Exchange S.A. The text consists of two parts, where the first part characterizes the public company as a participant in the capital market, and the second part defines the nature and scope of the functioning of the capital market in Poland, pointing to possible spheres of participation of the entrepreneur in the market.
- Price: 4.50 €
Fundusze unijne jako źródło finansowania przedsiębiorczości
Fundusze unijne jako źródło finansowania przedsiębiorczości
(EU Funds as a Source of Entrepreneurship Financing)
- Author(s):Agnieszka Piwowarczyk
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:321-345
- No. of Pages:25
- Summary/Abstract:EU funds are an opportunity for entrepreneurship, especially for micro, small and medium-sized entrepreneurs. With financial support from the EU, entrepreneurs have the opportunity to finance innovative solutions that provide opportunities not only for their development but also for the economic development of EU member states. Investing in education and improving qualifications can help reduce unemployment, and research and innovation funds create conditions for the development and competitiveness of entrepreneurs.
- Price: 4.50 €
Partnerstwo publiczno-prywatne
Partnerstwo publiczno-prywatne
(Public-Private Partnership)
- Author(s):Michał Kania
- Language:Polish
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
- Page Range:347-369
- No. of Pages:23
- Summary/Abstract:The public-private partnership is one of the methods by which public authorities may fulfil tasks. The public-private partnership should be construed in a broad sense, as any kind of cooperation between the public and the private sector which aims to serve the broadly understood common good, or as a partnership cooperation to carry out relatively large projects aimed at providing public services. This cooperation has various structural/legal forms and configurations, depending on how advanced an integrated approach to the project is, as well as on the specific character of a given service and the type of services which are to be provided.Pursuant to union law, a public-private partnership can be described as a long-term, contractually regulated cooperation between public authorities and the private sector to carry out public assignments, in which the requisite resources are placed under joint management and project risks are apportioned appropriately on the basis of the risk management skills of the project partners. The purpose of public-private partnership contracts is to enable public authorities to benefit from the design, construction and management skills of private enterprises and, if necessary, from their financial skills. It gives a unique possibility of cooperation between the public and private sector. The special role of PPP is connected with the aspects of innovation and ”green” solutions. PPP is very popular in many EU countries, among others in: France, Germany and the UK.There are great expectations connected with this method in Poland. Since there are many needs in Polish infrastructure sector, it is of crucial importance to get the knowledge and adequate legal regulations refereeing PPP. The key role in PPP is played by economic and financial analyses, the choice of a private partner and the agreement. In this article, the author considers the possibilities of using PPP in Polish practice. There is also essential information about legal solutions in Poland.
- Price: 4.50 €