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This chapter is introducing and discussing the new foreigners and international protection law in Turkey. It focuses on the legal protection categories and concepts used to develop the law.
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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.
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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.
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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.
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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.
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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.
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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.
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