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Обществените поръчки – законодателен механизъм за правомерно разходване на публични средства

Author(s): Diana Dimitrova / Language(s): Bulgarian Publication Year: 0

The report analyzes the public procurement as a legal mechanism for the lawful spending of public funds. The accent is on the main principles in the Public procurement act, regulating their conducting according to the law – equality and non-admittance of discrimination, free competition, proportionality, publicity and transparency. On base of the analysis are made conclusions, marked actual problems and contemporary tendencies.

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Ограничителната клауза по чл. 41 от Търговския закон и неустойката при неизпълнението й

Author(s): Jana Lecheva,Zlatozar Yordanov / Language(s): Bulgarian Publication Year: 0

The report examines the possible restrictive clause between the commercial agent and the principal, the compensation payable to the commercial agent and the penalty clause to secure the obligation to restrain from activity.

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Нормативни и съдебно практически аспекти свързани със защитата на кредиторите

Author(s): Lilyana Kaikamdjozova / Language(s): Bulgarian Publication Year: 0

Legal aspects of the lifting of the corporate veil in foreign laws of Great Britain, Germany, USA. Concepts for engaging third party liability for the obligations of commercial companies. Aspects of raising the corporate veil in the Bulgarian legislation and their significance in relation to the creditor protection.

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Относно някои терминологични и нормативни проблеми свързани с правното регулиране на управлението на твърдите отпадъци в морската среда

Author(s): Alexander Asenov / Language(s): Bulgarian Publication Year: 0

Marine littering in the Black Sea, as part of the World Ocean, has become increasingly dangerous. Despite the growing interest on the problem, national legislation is too fragmented and incomplete. Existing gaps and contradictions in legal regulation can be overcome through the implementation of international agreements and policies of the European Union to combat this type of pollution.

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Прекратяване на безсрочен трудов договор проблематика, перспективи и тенденции в условията на съвременна пазарна икономика

Author(s): Andriyana Andreeva,Vladimir Danew / Language(s): Bulgarian Publication Year: 0

The report examines the problems related to the termination of employment contract of indefinite duration in the contemporary conditions of market economy. On basis of the normative regulation and the contemporary factors which have influence on the labour market in Bulgaria are made resumes, conclusions and recommendations.

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Релацията общински план за развитие – общински бюджет – основа за качествено местно икономическо развитие

Author(s): Sevim Adem / Language(s): Bulgarian Publication Year: 0

The report examines the normative link between the municipal budget and the municipal development plan in the context of achieving better local economic development.

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Podstawowe pojęcia. Wprowadzenie

Author(s): Rafał Blicharz / Language(s): Polish Publication Year: 0

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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Przegląd ważniejszych rejestrów gospodarczych

Author(s): Jan Olszewski / Language(s): Polish Publication Year: 0

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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Wybrane uprawnienia i obowiązki przedsiębiorców w świetle przepisów ustawy o swobodzie działalności gospodarczej

Author(s): Katarzyna Pokryszka / Language(s): Polish Publication Year: 0

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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Pisemna interpretacja organu co do zakresu i sposobu zastosowania przepisów w kontekście zmian ustawowych

Author(s): Artur Żurawik / Language(s): Polish Publication Year: 0

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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Podmioty typu non profit

Author(s): Beata Sagan / Language(s): Polish Publication Year: 0

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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Zasady opodatkowania dochodów osiąganych z działalności gospodarczej podatkiem dochodowym od osób fizycznych i podatkiem dochodowym od osób prawnych

Author(s): Tomasz Turek / Language(s): Polish Publication Year: 0

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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Reglamentacja działalności gospodarczej

Author(s): Katarzyna Łuczak / Language(s): Polish Publication Year: 0

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.

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Przedsiębiorca jako pracodawca

Author(s): Urszula TORBUS / Language(s): Polish Publication Year: 0

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.

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Kontrola działalności gospodarczej przedsiębiorcy

Author(s): Anna Hołda-Wydrzyńska / Language(s): Polish Publication Year: 0

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.

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Prawo własności przemysłowej

Author(s): Anna Hołda-Wydrzyńska / Language(s): Polish Publication Year: 0

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.

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Rynek kapitałowy jako możliwość finansowania działalności gospodarczej. Zagadnienia wybrane

Author(s): Rafał Blicharz,Anna Lichosik / Language(s): Polish Publication Year: 0

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.

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Fundusze unijne jako źródło finansowania przedsiębiorczości

Author(s): Agnieszka Piwowarczyk / Language(s): Polish Publication Year: 0

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.

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Partnerstwo publiczno-prywatne

Author(s): Michał Kania / Language(s): Polish Publication Year: 0

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.

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Концентрација привредних субјеката стицањем контроле у праву Босне и Херцеговине

Author(s): Đorđe Perišić / Language(s): Serbian Publication Year: 0

Concentration of undertakings acquiring control or dominant influence of one or more undertakings over another or more other undertakings or parts thereof, is a complex legal institution that encompasses various ways of achieving concentrations. When the concentration of economic entities implemented through acquisition of control, economic entities – parties to the concentration do not lose their legal, but lose their economic independence,and it is not always clear whether control exists or does not exist. A key criterion for the occurrence of concentration is whether a company acquirer of control has a decisive influence on the management of the controlled company. The most common means by which this is achieved are gaining share in the equity of the controlled companies and the conclusion of various contracts, which directly or indirectly result in control of the management of the company. The legal framework for the assessment of whether there is a burning appliances or chimneys in the first row is set by the Law on Competition BiH. For the assessment of the existence of exceptional importance have control laws governing companies or enterprises in Bosnia and Herzegovina,there are three such: the Law on Companies of the Republic of Srpska and the Federation of BiH and the Law on Enterprises of Brcko District. The European legislation concentrations are regulated by Council Regulation Eu No 139/2004 on the control of concentrations between undertakings. For the assessment of the existence of concentration is significant and the Eu Commission Notice on the concept of concentration.

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