prawo handlowe spis treści

SPIS TREŚCI
PRAWO HANDLOWE
Paweł Popardowski
Łączenie, podział i przekształcenie spółek handlowych w najnowszym orzecznictwie
Sądu Najwyższego – przegląd orzecznictwa .....................................................................................5
Michał Królikowski, Joanna Róg
Desuetudo jako podstawa przerwania ciągłości obowiązywania ograniczonego obszaru użytkowania
– glosa do wyroku wstępnego Sądu Okręgowego w Warszawie z 18.03.2015 r. (IV C 706/13) ........18
Jerzy P. Naworski
Termin przedawnienie roszczenia przedsiębiorcy o zwrot nienależnego świadczenia
– glosa do wyroku Sądu Najwyższego z 14.11.2013 r. (II CSK 104/13) .......................................24
Maciej Kaliński
Moment powstania szkody a treść roszczenia odszkodowawczego
– glosa do wyroku Sądu Najwyższego z 11.04.2014 r. (I CSK 309/13) ........................................36
Paweł Księżak
Roszczenie z bezpodstawnego wzbogacenia przeciwko Skarbowi Państwa,
który przejął mienie zlikwidowanego przedsiębiorstwa państwowego
– glosa do wyroku Sądu Najwyższego z 21.05.2014 r. (II CSK 52/14) .........................................41
Jacek Krauss
Niedopuszczalność stosowania przepisów umowy o świadczenie przez osobę trzecią
(art. 391 k.c.) do zachowania niewynikającego z istniejącego stosunku prawnego,
polegającego na powstrzymaniu się od działalności konkurencyjnej
– glosa do wyroku Sądu Najwyższego z 9.10.2014 r. (IV CSK 29/14) ..........................................47
Rafał Woźniak
Termin opublikowania informacji poufnej jako podstawa rażącego naruszenia przepisów
– glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z 14.11.2014 r.
(VI SA/Wa 1013/12)........................................................................................................................55
Łukasz Zamojski
Dopuszczalność zawieszenia postępowania rejestrowego przez sąd procesowy
w ramach zabezpieczenia powództwa o uchylenie/stwierdzenie nieważności uchwały
organu właścicielskiego spółki kapitałowej
– glosa do postanowienia Sądu Apelacyjnego w Szczecinie z 28.01.2014 r. (I ACz 62/14)...........63
Michał Makowski
Status prawny osoby upoważnionej w oddziale do reprezentowania przedsiębiorcy zagranicznego
– glosa do uchwały Sądu Najwyższego z 26.02.2014 r. (III CZP 103/13).....................................74
Kinga Dróżdż
Konieczność odwrócenia grożącej szkody jako przesłanka udzielenia zabezpieczenia nowacyjnego
– glosa do postanowienia Sądu Apelacyjnego w Poznaniu z 6.05.2013 r. (I ACz 766/13) ............85
Glosa 3/2015
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SPIS TREŚCI
WŁASNOŚĆ INTELEKTUALNA
Michał Bohaczewski
Podmiot praw autorskich w ujęciu kolizyjnoprawnym
– glosa do wyroku Sądu Najwyższego z 15.09.2011 r. (II CSK 572/10) .......................................89
PODATKI
Tomasz Kolanowski
Sprzedaż nieruchomości – kontrowersyjne źródło przychodów w podatku dochodowym
od osób fizycznych (cz. II) – przegląd orzecznictwa .....................................................................103
Jarosław Olesiak, Łukasz Pajor
Poręczenie udzielone bez wynagrodzenia a opodatkowanie świadczeń nieodpłatnych
– glosa do wyroku Naczelnego Sądu Administracyjnego z 19.04.2013 r. (II FSK 1689/11).......116
Ola Nieczepa
Poinformowanie podatnika o wszczęciu postępowania karnoskarbowego
jako moment skutecznego zawieszenia biegu terminu przedawnienia
zobowiązania podatkowego po upływie 5-letniego terminu przedawnienia
– glosa do wyroku Naczelnego Sądu Administracyjnego z 16.01.2013 r. (I FSK 1208/11) ........122
Grzegorz Borkowski
Oprocentowanie nadpłaty podatku „z nieujawnionych źródeł” – orzeczenie kwartału..............128
Table of Contents & Abstracts .......................................................................................134
Wersją podstawową (referencyjną) czasopisma jest wersja papierowa.
Zgodnie z komunikatem Ministra Nauki i Szkolnictwa Wyższego z 31.12.2014 r.
w sprawie wykazu czasopism naukowych wraz z liczbą punktów przyznawanych
za publikacje w tych czasopismach, każda publikacja ukazująca się na łamach GLOSY
otrzymuje 6 punktów.
WARUNKI PRZYJMOWANIA TEKSTÓW DO DRUKU
Materiały do publikacji – o objętości do 15 stron znormalizowanego maszynopisu (ok. 25 tysięcy znaków ze
spacjami) – przyjmujemy pocztą elektroniczną lub zwykłą, z załączoną płytą CD (z imieniem, nazwiskiem,
krótkim CV oraz telefonami kontaktowymi i adresem e-mail). Tekst musi zawierać tytuł, krótkie
wprowadzenie (lead) oraz abstrakt w języku polskim, o objętości nie większej niż 800 znaków. Autor może
zaproponować tłumaczenie na język angielski tytułu tekstu oraz abstraktu. Artykuły o większej objętości
– zaakceptowane do druku – Redakcja będzie odsyłała Autorom w celu ich skrócenia. Do materiałów
przysyłanych do Redakcji przez absolwentów wydziałów prawa, doktorantów, asystentów i aplikantów
powinna być dołączona rekomendacja (recenzja) opiekuna naukowego.
Autor, przekazując Redakcji tekst, przenosi na Wydawcę wyłączne prawo do jego publikacji (prawa autorskie
i wydawnicze). Redakcja zastrzega sobie możliwość dokonywania zmian w tekstach przeznaczonych
do publikacji. Materiały niezamówione nie będą zwracane.
Warunkiem publikacji jest odesłanie uprzednio podpisanej umowy z Wydawnictwem.
Redakcja
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TA B L E O F CO N T E N T S & A B S T R A C T S
COMMERCIAL LAW
Paweł Popardowski
Merger, division and transformation of companies in recent case law of the Supreme Court
– case law review................................................................................................................................................5
This review of case law is devoted to the analysis of the jurisprudence of the Supreme Court substantively associated with the issue of
company restructuring (merger, division and transformation of companies), regulated in the Act of 15 September 2000 – Code of Commercial Partnerships and Companies. This study discusses six judgments handed down by the Supreme Court in 2008–2015. The rulings
included in the review reflect the interpretation problems, which have dominated recent case law of the Supreme Court. These problems
occur against the background of Code regulations on merger, division and transformation of companies, in the broad sense.
Michał Królikowski, Joanna Róg
Desuetude as grounds for interrupting the continuity of restricted use zone
– commentary on preliminary judgment of the Regional Court in Warsaw
of 18 March 2015 (IV C 706/13) ...................................................................................................................18
The Regional Court in Warsaw, referring to the practice of operation of authorities which issue decisions on building permits for residential buildings or decisions laying down land development conditions for projects which involve construction or extension of singlefamily residential buildings or changing the method of use of existing buildings for residential purposes in a restricted use zone where
such projects are not permitted, held that the legal instrument introducing the restricted use zone ceased to apply due to desuetude.
Jerzy P. Naworski
Limitation period for entrepreneurs’ claim for return of undue performance
– commentary on Supreme Court judgment of 14 November 2013 (II CSK 104/13)........................24
The subject of the study is a critical assessment of case law of the Supreme Court in which the Court assumes that running an enterprise
is a broader term than pursuing business activity, which led to an erroneous statement that the limitation period for entrepreneurs’
condictio ob rem is ten years (Art. 118 of the Civil Code).
Maciej Kaliński
The moment of occurrence of damage and the content of compensation claim
– commentary on Supreme Court judgment of 11 April 2014 (I CSK 309/13) ................................... 36
The differential method of determining the amount of the damage requires reconstruction of the hypothetical state of the injured party’s
assets in the period between the occurrence of the first adverse effects of the event which caused the damage and the time of passing the
judgment. Not even the passage of a very long time can annul this requirement. Furthermore, it is not enough to determine that state only
as at the time of the initial damage. However, the hypothetical status should not be determined by applying the criterion of normalcy.
Paweł Księżak
Claim based on unjust enrichment against the State Treasury, which took over assets
of wound up state-owned enterprise
– commentary on Supreme Court judgment of 21 May 2014 (II CSK 52/14) ....................................41
In the judgment commented on, the Supreme Court confirmed its existing line of case law, according to which the State Treasury
is not responsible for debts of a wound up state-owned enterprise. Nevertheless it correctly assumed that a creditor who, as a result
of winding up of a state-owned enterprise, lost his receivable may assert a claim against the State Treasury on the basis of provisions
on unjust enrichment if the State Treasury took over assets of the wound up enterprise. It should, however, be observed that the scope
of liability of the State Treasury does not correspond to the amount of the original debt, but should be determined on the basis of provisions concerning unjust enrichment.
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Glosa 3/2015
TA B L E O F CO N T E N T S & A B S T R A C T S
Jacek Krauss
Inadmissibility of applying the provisions of a third-party performance agreement
(Art. 391 of the Civil Code) to behaviour which does not result
from existing legal relationship, consisting in refraining from competitive activity
– commentary on Supreme Court judgment of 9 October 2014 (IV CSK 29/14) ..............................47
In essence, this commentary approves of the operative part of the judgment, i.e. that the promisor’s guarantee obligation under a third-party performance agreement is to serve to secure another (basic) obligation and cannot be applied to any behaviour of the third party
other than making the performance or assuming the obligation. But this author criticises such an interpretation of Art. 391 of the Civil
Code (‘CC’) that the third party cannot, without his/her consent, be obligated to assume an obligation or make a performance. The third
party’s consent, or even knowledge, are not part of the nature of the obligation under Art. 391 CC, which involves solely accepting the
risk of the promised result. In part, the commentary is also a critical assessment of failure to adopt the correct solution of the problem,
which the Supreme Court evaded, by assessing the third party’s behaviour consisting in guaranteeing non-engagement in competitive
activity, under a separate form of guarantee agreement, different from Art. 391 CC, which is possible thanks to the freedom of contract
(Art. 3531 CC).
Rafał Woźniak
Date of publication of confidential information as grounds for flagrant violation of law
– commentary on judgment of the Provincial Administrative Court in Warsaw
of 14 November 2014 (VI SA/Wa 1013/12) ................................................................................................55
This analysis relates to the judgment issued by the Provincial Administrative Court in Warsaw (‘WSA’) on 14 November 2014. The judgment concerning liability of a management board member for badly-timed publication of confidential information about the signed
letter of intent. In WSA judgment commented on, indirectly interprets the provisions on dates of publication of confidential information.
This commentary is critical because of WSA’s defective interpretation of the provisions of substantive law.
Łukasz Zamojski
Permissibility of a trial court suspending registration procedure to secure claim
for annulling/invalidating a resolution of a company’s body of owners
– commentary on ruling of the Court of Appeal in Szczecin of 28 January 2014 (I ACz 62/14) .... 63
This commentary discusses the issue of permissibility of suspension of registration procedure by the trial court which has jurisdiction to
examine a claim for ascertaining invalidity of, or annulling, a resolution of a company decision-making body under a motion for securing
a claim. In this text, the author demonstrates that this method of securing claims is not permissible, especially in the light of the new
wording of Ar. 755(1)(3) of the Code of Civil Procedure, as well as due to the special regulation contained in Art. 249(2) and Art. 423(1)
of the Code of Commercial Partnerships and Companies.
Michał Makowski
Legal status of a person authorised to represent a foreign entrepreneur in a branch
– commentary on Supreme Court resolution of 26 February 2014 (III CZP 103/13) .........................74
The subject of the commentary is disapproval of Supreme Court resolution concerning the status of the person authorised to
represent a foreign entrepreneur in a branch. The Supreme Court expressed an opinion that Art. 87 of the Act of 2 July 2004 on
Freedom of Business Activity includes an autonomous regulation of entrepreneur representation that should not be fully and
directly identified with any of the classic civil law constructions, in particular it should not be identified with the power of attorney. The view should not be accepted due to lack of legal arguments. It produces dangerous consequences for the certainty
of legal transactions.
Kinga Dróżdż
The need to reverse threat of loss as a condition for providing novation security
– commentary on ruling of the Court of Appeal in Poznań of 6 May 2013 (I ACz 766/13) ............. 85
This paper concerns the grounds for novation security in the context of the generally noticeable trend towards a broader application
of security interests whose essence consists in anticipating the judgment a court is to deliver. The decision commented on was issued in
a case whose resolution touched upon a rather common problem which seems not to lose its relevance. In its decision of 6 May 2013, the
Court of Appeal of Poznań grades in a peculiar way the grounds for providing novation security. More specifically, this paper concerns
the need to reverse the inflicted damage as a condition for obtaining security to ensure that the beneficiary is granted such protection
as they would receive if they won the case. The issue of grounds for novation security is interesting not only as a theoretical one, but is of
great practical importance because of the fairly widespread practice of applying for novation security in respect of claims to be pursued
soon.
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TA B L E O F CO N T E N T S & A B S T R A C T S
INTELLECTUAL PROPERTY
Michał Bohaczewski
Copyright holder under private international law
– commentary on Supreme Court judgment of 15 September 2011 (II CSK 572/10) ....................... 89
In the present commentary the author discusses a judgment of the Polish Supreme Court in which a very controversial question of original holder of copyright under Art. 5.2 of the Berne Convention was resolved. The solution, in the light of which the lex loci protectionis
should be applicable to that question, is disputable, taking into consideration the literal wording of the above provision as well as the
rules of international commercialisation of works protected by copyright. However, the solution nowadays complies with the provisions
of the Act on International Private Law that did not apply in the discussed case. Nevertheless, it seems that in practice the problem can
be resolved in principle by referring to the lex contractus concerning copyright that should always exist when there is a doubt as to who
the copyright holder is.
TAXES
Tomasz Kolanowski
Sale of real estate: a controversial source of income in personal income tax (part II)
– case law review........................................................................................................................................... 103
As announced in the previous issue of ‘Glosa’, the principles of determining taxable income from sale of real estate are discussed here.
In the author’s opinion they are an example showing how complex this regulation has become after numerous legislative amendments.
Currently, the legislator requires levying tax on net income and not, as was the case in the earlier legislation, gross income from sale of
real estate. On the other hand, this legislative measure, seemingly favorable for taxpayers, increased the complexity of accounting rules
relating to tax obligations. It is impossible to present all the problems connected with this issue in this study. The author discusses only
the general principles of settling tax on sale of real estate using the example of a contract of sale.
Jarosław Olesiak, Łukasz Pajor
The contract of suretyship and taxation of gratuitous benefits
– commentary on judgment of the Supreme Administrative Court of 19 April 2013
(II FSK 1689/11) .............................................................................................................................................. 116
The contract of suretyship gave rise to a new discussion on the scope of taxation of benefits received by taxpayers gratuitously. The
following commentary on the Supreme Administrative Court judgment of 19 April 2013 (II FSK 1689/11) refers to interpretation of the
terms ‘to receive a benefit’ and ‘to be liable as a surety’ on the basis of the contract of suretyship, as juxtaposing them leads to conclusions which are contrary to the view presented in the abovementioned judgement.
Ola Nieczepa
Informing a taxpayer about initiation of fiscal criminal proceedings as the moment of effective
suspension of running of tax liability limitation period after the end of 5-year limitation period
– commentary on Supreme Administrative Court judgment of 16 January 2013 (I FSK 1208/11)........122
The judgment commented on concerns the question of the moment when a taxpayer is informed about suspension of the running of a tax
liability limitation period if the suspected fiscal (petty) offence involves failure to pay said liability. Art. 70(6)(1) of the Tax Ordinance, in
the wording which was in force from 1 January 20013 to 1 September 2005, was held unconstitutional by the Constitutional Court in its
judgment of 17 July 2012 (P 20/11). The judgment was expected to dispel doubts relating to this issue, but no uniform practice has been
established so far. The Minister of Finance recommended that tax authorities should notify taxpayers about suspension of the running
of tax liabilities’ limitation periods and about the start or resumption of the running of limitation periods after the end of the suspension.
Grzegorz Borkowski
Interest rate on overpaid tax „from non-disclosed sources” – decision of the quarter ...................128
Taxpayers who overpaid tax assessed on the basis of the ‘unconstitutional’ provision have the right to tax refund. With or without
interest? The answer was provided by the Supreme Administrative Court.
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