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Кваліфікація монопольного становища на ринках та підстави притягнення до відповідальності за зловживання ним

Author(s): Tetiana Shvydka / Language(s): Ukrainian Issue: 14/2018

The article is devoted to the theoretical and practical issues of determining the monopoly position of business entities and the application of responsibility to offenders for their abuse. Overcoming the level of monopolized markets and combating abuse by monopoly entities is one of the most important tasks of the Antimonopoly Committee of Ukraine. The issue of ensuring the functioning of a normal market environment on the basis of fair methods of competition is highly relevant. The monopolization of markets and industries worsens the state of free competition and hinders the development of a competitive environment, limiting the rights of some business entities.All over the world, the problem of combating monopolization of markets and preventing the creation of monopolistic formations is extremely important, as is the use of effective mechanisms to bring to responsibility for competitive offenses.To prosecute it is necessary to determine the composition of the offense. In order to attract to the responsibility of a business entity for the abuse of a monopoly position, it is necessary to prove the fact that he has occupied a monopoly (dominant) position. The process of determining a monopoly position provides for the implementation of a phased special procedure, after which the conclusion is made about the presence or absence of a monopoly (dominant) enterprise on the market. For a successful and effective mechanism to combat the abuse of a monopoly position, it is necessary to improve the procedure for determining a monopoly position and make changes to the existing Methodology.The main task of the Antimonopoly Committee of Ukraine is not just the fight against abuses by monopolists and the imposition of sanctions on them, but also the regulation, protection and promotion of competition. It is important to balance the punitive and preventive functions of the AMCU, as well as the combination of the principles of prohibition and control.The commission of such an offense as the abuse of a monopoly position provides for 2 types of liability, a fine and compulsory separation. But there is no exact mechanism for applying these types of responsibility. It is necessary to see the development of a special methodology for calculating fines for competitive offenses; it will provide for various forms, types and manifestations of competitive offenses, along with consideration of the consequences caused to business entities, competitors, consumers, or the economy. It also requires detailing and consolidating a clear algorithm for applying the procedure of forced separation at the legislative level.

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«М’яке право» системи регулювання корпоративних відносин

Author(s): O. O. Shchokina / Language(s): Ukrainian Issue: 14/2018

In modern terms, «soft law» is turning into an effective tool for regulating corporate and, in general, economic relations at the national level. International corporate governance standards serve as a benchmark for the development of corporate law in all countries of the world. The subject of «lawmaking» in this case is not a state, but an international organization that formulates and adopts recommendation acts.The problem of «soft law» in modern legal science is very popular; it is devoted to a considerable number of works of foreign and domestic scientists, in particular, G. M. Velyminov, T. M. Neshataeva, J. B. Fogelson, T. Matveeva and others. For the first time in the post-Soviet space the problem of «soft» corporate law was raised by S. O. Chekhovskaja in 2012.The purpose of the article is to define the role of «soft law» in the system of regulation of corporate relations.There are three basic approaches to understanding «soft law» in the legal science:1) «soft law» is reduced to recommendatory acts of international intergovernmental organizations;2) «soft law» covers both documents of international intergovernmental organizations, as well as non-governmental organizations, in particular, Principles of international commercial agreements of UNIDROIT, ICC acts, etc .;3) the most widespread approach, in which «soft law» is considered instruments of non-state regulation, both international and national.The greatest influence of soft law acts has been such a part of corporate relations as corporate governance relations. The «soft law» acts in the field of corporate governance include: The G20 / Organization for Economic Cooperation and Development (OECD) Principles of Corporate Governance 2015, Declaration on International Investments and Multinational Enterprises 1976 and the OECD Guidelines for Multinational Enterprises 2011 as a component of the latter.The «soft» standards of corporate governance, which are legally non-binding in nature, due to the authority of the organization they have developed, are used by the states to reform corporate law. The paper proposes to distinguish between «soft law» acts and normative legal acts of recommendation nature, such as those approved by the decisions of the National Securities and Stock Market Commission dated July 24, 2014 No. 955 Principles of Corporate Governance.Soft law recommendations of international organizations, and OECD, in particular, have an impact both on the member states of the organization and on all other states and their private entities. Attention is drawn to the practice of voluntarily taking States' international obligations to comply with soft law. So, Ukraine is in accordance with Clause «c» of Part 1 of Art. 387 of the Association Agreement with the EU has committed itself to further developing corporate governance policies in line with international standards, namely the OECD Principles.Voluntary compliance with international corporate governance standards of corporations interested in good business reputation and increasing its competitiveness leads to the formation of corporate business practices in corporate relations.Today «soft law» defines the vector of development of corporate relations at the national level, and also serves as a tool for harmonization of national laws of different countries of the world. Soft law regulates corporate relations indirectly - through the influence on the development of national legislation, as well as directly - through the voluntary introduction by corporations of international standards in local regulations statutes, regulations, principles (codes) of corporate governance, as well as the formation of international commercial usages.

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Саморегулівна діяльність у сфері господарювання: завдання господарсько-правового забезпечення

Author(s): Yulia Ostapenko / Language(s): Ukrainian Issue: 14/2018

The article gives an interpretation of the concept of «self-regulation of economic activity», its legislative framework is established. The correlation of concepts of «self-regulation of economic activity» and «co-regulation of economic activity» is considered. It is proved that co-regulation and self-regulation are more flexible types of regulation of economic activity in comparison with state regulation, since they activate and involve the process itself directly by the participants of economic activity and consumers of goods and services. It is established that the investigated mechanisms have common and distinctive characteristics.The development and deepening of the functional load of self-regulatory organizations is an indisputable trend in the development of organizational and economic relations in the national economic system, and consequently the legislator's efforts must deliberately aim at modernizing the relevant legislative framework, given that the socio-economic need in this is over.It is stated that self-regulation is one of the key tools of effective regulatory policy. This is due to the disadvantages of the current state regulation system, which, in turn, leads to the fact that enterprises spend considerable resources to ensure compliance with outdated or too strict norms, while the state loses money in support of an ineffective control system that often has a repressive and negative attitude pours into the business climate. Consequently, the mechanisms of self-regulation of economic activity should receive a detailed legislative regulation, including the motives for an effective regulatory policy of the state.The legislator is faced with the task of creating the legal basis for the establishment and functioning of self-regulatory organizations, which should be separately enshrined in the Commercial Code of Ukraine in the section dedicated specifically to this issue, which should include, in particular, the legal conditions of creation and the organizational and legal form of self-regulatory organizations, the grounds and procedures for the delegation of state powers to these organizations, the abolition of this delegation, the creation of special funds, rule-making activities, etc.On the basis of the norms of the Commercial Code of Ukraine, special legislation ofUkraineon the functioning of self-regulatory organizations in various spheres of economic activity should be create.

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Glosa częściowo aprobująca do uchwały Najwyższego Sądu Administracyjnego z 17 listopada 2014 r., II FPS 3/14

Author(s): Adam Mariański,Alicja Michalak / Language(s): Polish Issue: 1/2017

The article analyzes and evaluates the judgment issued by the Supreme Administrative Court on November 17 2014, which referred to the possibility of including tax costs by the heir of expenses for the acquisition of units incurred by the testator. Although the beneficial ruling for taxpayers deserves approval, it can not be accepted that the general principles of tax succession were omitted, as the court focused only on the material provision.

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Towards the Definitive VAT System – Update on the Implementation of the VAT Action Plan

Author(s): Anna Nykiel-Mateo / Language(s): English Issue: 1/2017

The article provides an update on the implementation of the VAT Action Plan as regards the Commission’s proposal setting out the fundamental principles of the definitive single EU VAT area and a number of short-term measures to improve the functioning of the VAT system until the definitive regime has been implemented. It explains problems with the current transitional VAT arrangements, goes through the options for review as set out in the Impact Assessment accompanying the proposal and develops reasoning behind the preferred option. It then presents the contents of the proposal: cornerstones of the definitive system and the “quick fixes” relating to the call-off stock arrangements, VAT identification number, chain transactions and the proof of the intra-Community transport of the goods. It includes the explanation of the notion of the certified taxable person introduced by the proposal.

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Informal Economy and VAT

Author(s): Małgorzata Sęk / Language(s): English Issue: 1/2017

The aim of this paper is to discuss the interconnections between informal economy and Value Added Tax (VAT), as well as measures applied in the European Union (EU) Member States and other countries to counter VAT evasion and VAT fraud related to informal economy. It is shown in the article, that VAT and informal economy are strongly interconnected. VAT may be the cause for growth of the informal economy. But on the other hand, some VAT-related measures may be introduced to reduce or at least stop further growth of informal economy. Examples of such measures conclude the findings.

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Pojęcie spółki kapitałowej i opodatkowanie przekształcenia spółek kapitałowych w spółki osobowe na kanwie podatku od czynności cywilnoprawnych

Author(s): Michał Gargul / Language(s): Polish Issue: 1/2017

The subject of the article is a legal analysis of issues related to defining the concept of a capital company on the basis of tax on civil law transactions and the potential arising of tax duty in civil law transactions in the situation of transforming the legal form of a capital company into a partnership.

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Raport generalny – Transformacja systemów podatkowych w państwach BRICS – 25 lat doświadczeń oraz wyzwania na przyszłość – cz. I

Author(s): Włodzimierz Nykiel,Ziemowit Kukulski / Language(s): English Issue: 2/2017

This general report is the result of the international conference The Transformation of Tax Systems in the CEE and BRICS Countries – 25 years of experience and future challenges organized by the Centre of Tax Documentation and Studies in Lodz, in cooperation with the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, Foundation of the Centre of Tax Documentation and Studies and the Polish Branch of International Fiscal Association (IFA). The conference was held on 9 and 10 October 2015 on the premises of the Faculty of Law and Administration of the University of Lodz. The report deals with the general and specific legal and tax policy aspects of the transformation of tax systems in countries (Brazil, Russia, India, China and South Africa) in the years 1990–2015 in different areas of tax law: substantive, procedural and international. The future challenges for the tax laws in these countries are also covered. Identifying experience of the BRICS countries in the field of transformation of tax systems and contemporary and future challenges of these systems, is a necessary step in a quest for creating better tax legislation, more suited to the needs of taxpayers and tax administration in the modern economy. Among other things, the following issues are discussed: relations between constitutional and tax law, standards of tax legislative process, concepts and standards of national policies, the problem of tax resistance, importance and construction of different types of taxes, tax aspects of Research and Developments and other tax incentives, as well as types of available tax rulings and procedural guarantees of taxpayers’ rights and their effectiveness. Moreover, the role and importance of unilateral, bilateral and multilateral measures against double taxation, including the impact of the OECD Model Convention on Income and Capital, UN Model Convention between Developed and Developing Countries and the OECD/G20 BEPS Action Plan are highlighted.

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Suma pieniężna jako środek dyscyplinujący w postępowaniu sądowo-administracyjnym

Author(s): Jan Paweł Tarno / Language(s): Polish Issue: 2/2017

Judicial control is an immanent element of every administration process. Administrative courts are the basic guarantor of the legality of administrative bodies in the current legal system, to which, apart from the primary role of the administration of justice. Therefore, the feasibility sentences of administrative courts plays the main role in this process. For this reason, the legislator has given them to the function of disciplining influence. Today, apart from typical repressive measures, the legislator introduces preventive instruments. It should also be emphasized that the catalogue of disciplining measures is continuously expanding. A new legal solution is established in 2015 additional measure of a disciplinary and repressive nature, that is granting of a sum of money from the authority to the complainant.

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Zastosowanie sztucznej inteligencji do prawa podatkowego: Spojrzenie w przeszłość, teraźniejszość i przyszłość

Author(s): Błażej Kuźniacki / Language(s): Polish Issue: 2/2017

This paper essentially concentrates on a potential of an application of artificial intelligence (AI) to tax law. The main research question is as follows: whether taxpayers, tax authorities and courts may receive a support of AI in their task associated with tax law? The purpose of the article is to take an attempt to answer to that question by the analysis of the origin of AI and law, the present stage of deve¬lopment of AI applications to tax law, and the prospective applications of AI to tax law.

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Konstrukcja podatku od nieruchomości a zasady prawidłowej legislacji

Author(s): Ewa Urbaniak / Language(s): Polish Issue: 2/2017

The article concerns the issues of complying with standards of good legislation in the legal structure of property tax. The current issue is considered to be of major importance among tax payers and tax authorities. The consequences of wrong legal regulations of property tax have impact on formation the contro¬versial interpretations in this area. Controversial interpretations may cause a dispute with the tax authority, an application of coercive measures and reduction in icome. Therefore, undertaken theme is particularly important for municipal finanse. It should be noted the property tax is one of the most important source of income in municipal finance system in Poland.

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Decyzja jako dowód w postępowaniu podatkowym

Author(s): Agnieszka Willenberg / Language(s): Polish Issue: 2/2017

The author deals with the issue of acceptability of using tax decision as evidence in another tax proceeding. The subject of in-depth deliberations is the question of recognizing a tax decision as an official documents and consequences thereof. In the light of the statutory regulation (Art. 194 of The Tax Ordinance Act) a decision, just like every official document, takes advantage of the presumption of accuracy. This presumption is challengeable with every counter-proof, because factual findings are most important in a tax proceeding (Art. 122 of The Tax Ordinance Act). Presumption of credibility does not cover the whole content of the decision. In accordance with the predominant tendency in recent years in the case-law of administrative courts, presumption of credibility has been limited to the operative part of the decision. As a result, the factual circumstances included in its justification ceased to be covered with presumption of accuracy. For a tax authority, this change has vital, practical significance. It prevents treating “others’” tax decisions as the only and sufficient proof when formulating settlement and factual justification of “own” decision.

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Erorile contabile – tehnici de corectare și exemple practice

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Erorile contabile – tehnici de corectare și exemple practice

Author(s): Loredana Dănilă,Georgiana Năstasi / Language(s): Romanian Issue: 1/2019

This article approaches in an objective manner the main theoretical and practical aspects of techniques for correcting errors identified in the accounting activity of economic and financial operations carried out by economic entities. Consequently, the paper aims to support Romanian accounting professionals by presenting the legislative references and exemplifying the professional judgments used to correct accounting errors. At the same time, the paper focuses on highlighting the importance of using appropriate accounting policies, along with a series of recommendations designed to prevent the emergence of situations that could lead to the distortion of accounting information.

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Sinteză de jurisprudență fiscală națională comentată

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Sinteză de jurisprudență fiscală națională comentată

Author(s): Antoniu Simon / Language(s): Romanian Issue: 1/2019

Synthesis of commented national tax case law

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ŁAGODNA POLITYKA MONETARNA BANKOWOŚCI CENTRALNEJ I PLAN NA RZECZ ODPOWIEDZIALNEGO ROZWOJU JAKO GŁÓWNE UREGULOWANE NORMATYWNIE INSTRUMENTY INTERWENCJONISTYCZNEJ POLITYKI AKTYWIZACJI WZROSTU GOSPODARCZEGO W POLSCE

Author(s): Dariusz Prokopowicz / Language(s): Polish Issue: 2/2018

At the beginning of the 1990s, due to the commercialization and privatization of many busi-ness entities, the processes of economic globalization of the Polish economy, including trans-formed financial markets, were intensifying. This globalization is determined by the increasing links between the Polish economy and the economic environment of other countries. These processes indicate that the economic crisis in the Eurozone has been seriously sought for sev-eral years, but the negative effects of the slowdown in economic development in some coun-tries have remained. The development of the market financial system in Poland, which has been ongoing since the 1990s, has been slowed down when, since autumn 2008, the echoes of the global financial crisis have begun to enter the global market. In highly developed countries since the beginning of the financial crisis in 2008, the governments of individual countries in consultation with central banks undertook various anti-crisis measures and support for national banking systems. Also in this respect, one can notice many analogies in the relation of the economic situation of national economies, economic policy, including monetary policy and the state of the banking system. These analogies are observed when both developed and develop-ing countries are taken within the comparative analysis. Due to the favorable situation in the Eurozone during the recent years, and the continuation of key aspects of economic growth there are rather positive scenarios for the development of the macroeconomic situation in Poland prevailing among economists. In Poland, since 2015, interventionist monetary policy has been supported by the proeconomic plans of the Plan for Responsible Development devel-oped in the Ministry of Development. This plan, also known as Prime Minister Mateusz Morawiecki's plan, is a key solution that brings together many of the goals and tasks currently implemented by the government of the socio-economic policy called Economy Plus.

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OPODATKOWANIE NIERUCHOMOŚCI A ZASADA SPRAWIEDLIWOŚCI PODATKOWEJ (WYBRANE PROBLEMY TEORETYCZNE)

Author(s): Mariusz Paździor,Tomasz Wołowiec / Language(s): Polish Issue: 2/2018

The criterion of objective (horizontal and vertical) fairness is problematic because it is difficult to decide which groups should pay higher taxes and how much these taxes should be higher. Despite numerous controversies, economists agree on two issues. First, the net effect of taxes should be progressive, i.e. the distribution of income after taxes should be less varied than before tax. Secondly, the surpluses obtained should be distributed to increase the income of more talented or poor people. The necessity to indicate the group, to which this surplus would be hit, causes another theoretical and practical problem.

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PRAWO PRACY I ZRÓWNOWAŻONY BUDŻET: DWA ROŻNE PUNKTY WIDZENIA MIĘDZY WŁOCHAMI A UNIĄ EUROPEJSKĄ?

Author(s): Giovanni Bianco / Language(s): Polish Issue: 2/2018

The European legislation on labour policies is emblematically represented by the system managed by the European Central Bank (ECB) in which price stability first comes, then all the rest. Unlike other similar institutions, the ECB is the only central bank whose sole objective is to maintain price stability, or better win the fight against inflation. Unlike the ECB, the US Fed-eral Reserve has the so-called dual mandates, which is a dual objective of intervention: price stability and employment. In this sense, the Fed is required to effectively promote the objec-tives of maximum employment, stable prices and moderate long-term interest rates, protecting in an equal way both the needs of the market economy and the rights of workers.In the Euro-pean Union, in general, the objective of price stability is in fact superordinate to all the others, even those that Art. 3 of the Treaty of the European Union seemed to be on the same level. The fight against unemployment therefore becomes secondary even if, for example, in the Italian constitution the right to work since 1948 is considered a fundamental right.The decisive point is that the prevailing value is attributed to monetary stability with the consequent weak-ening of policies - potentially inflationary - such as the active ones of labour and more general-ly of stimulus of the economy.The new EU policies on financial issues are therefore destined to have a strong impact on the regulation of workers' rights in individual states. And above all in Italy where the principle of a balanced budget in 2012 even became a constitutional provision.

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SPRAWOZDANIE FINANSOWE JAKO PODSTAWOWE ŹRÓDŁO OCENY PRZEDSIĘBIORSTWA. ASPEKTY PRAWNO – EKONOMICZNE

Author(s): Daniel Szybowski / Language(s): Polish Issue: 2/2018

The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments). It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval. The complete financial statements consist of the following parts: Introduction to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.

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NORMATYWNE I MAKROEKONOMICZNE UWARUNKOWANIA MOŻLIWOŚCI WPROWADZENIA WALUTY EURO W POLSCE

Author(s): Sylwia Gwoździewicz,Dariusz Prokopowicz / Language(s): Polish Issue: 2/2018

The discussion on various aspects of Poland's adoption of the single European currency has been going on for a long time. Economists present various, fundamentally different views on the subject. Hence the need for in-depth analysis and development of the best solutions for Poland. Most economists agree that adopting the Euro currency in Poland will be another particularly important development stimulus for the Polish economy. On the other hand, wages paid in Euro and prices of products and services expressed in Euro may generate a rise in prices and inflation in the initial period of introducing the Euro currency in Poland. There is a widespread opinion that Poland will be fully prepared to adopt the euro currency when the level of these incomes in Poland reaches the average level in the European Union. In addition to the incomes of citizens, the productivity, innovation, productive, capital and financial poten-tial of the Polish economy are also important in this respect.

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Podstawy prawne, determinanty i praktyczne przykłady współpracy transgranicznej

Author(s): Mieczysław Adamowicz,Paweł Janulewicz / Language(s): Polish Issue: 2/2018

The article presents an overview of legal acts containing regulations regarding the possibilities for the establishment of international cooperation between local government units, with an emphasis on cross-border cooperation. The second section has defined the determinants and objectives which prompt local government authorities to establish such cross-border cooperation. The last section presents selected practical examples of such activity at the borders of Poland and other Central and Eastern European countries. The article ends with conclusions and suggestions for the representatives of local authorities that are currently involved in establishing or wish to establish international cooperation.

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