1 - Czytelnia Online

SPIS TREŚCI
PRAWO HANDLOWE
Konrad Osajda
Zgromadzenie wspólników (akcjonariuszy) i jego uchwały w najnowszym
orzecznictwie Sądu Najwyższego – przegląd orzecznictwa.......................................................... 5
Ewa Galewska
Ustalanie cen za połączenia międzysieciowe związane z przenoszeniem numerów
– glosa aprobująca do wyroku Trybunału Sprawiedliwości z 13.07.2006 r.
w sprawie C-438/04 Mobistar SA v. Institut belge des services postaux
et des télécommunications (IBPT) ..............................................................................................19
Mateusz Królikowski
Brak legitymacji formalnej a uprawnienie do indosowania weksla
– glosa do wyroku Sądu Najwyższego z 21.09.2006 r. (I CSK 130/06) ....................................25
Marta Borkowska
Zarzuty wspólne wszystkim współwystawcom weksla
– glosa do wyroku Sądu Najwyższego z 28.01.2010 r. (I CSK 249/09) ....................................33
Mariusz Krzysztofek
Odpowiedzialność banku za szkody wynikające z ujawnienia tajemnicy bankowej
przez byłego pracownika banku
– glosa do wyroku Sądu Najwyższego z 19.02.2010 r. (IV CSK 428/09)..................................37
Małgorzata Dumkiewicz, Adrian Niewęgłowski
Granice podobieństwa umów w świetle art. 15 k.s.h.
– glosa do uchwały Sądu Najwyższego z 22.10.2010 r. (III CZP 69/10)...................................43
Dominika Opalska
Forma umowy deweloperskiej oraz odpowiedzialność dewelopera
– glosa do wyroku Sądu Najwyższego z 9.12.2010 r. (III CZP 104/10)....................................49
Piotr Bielski
Termin przedawnienia roszczenia związanego z prowadzeniem działalności gospodarczej
– glosa do uchwały Sądu Najwyższego z 16.09.2010 r. (III CZP 44/10)...................................58
WŁASNOŚĆ INTELEKTUALNA
Michał Mazurek, Ryszard Skubisz
Znaczenie elementów słownych przy ocenie kolizji słowno-graficznych znaków towarowych
– glosa do wyroku Naczelnego Sądu Administracyjnego z 24.11.2010 r. (II GSK 1010/09) ....69
OCHRONA KONKURENCJI
Małgorzata Sieradzka
Wykładnia pojęcia rażąco niskiej ceny w świetle orzecznictwa
z zakresu zamówień publicznych – przegląd orzecznictwa ........................................................82
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SPIS TREŚCI
PODATKI
Konrad Aromiński
Faktury wystawione przez podmiot niezarejestrowany
– glosa do wyroku Naczelnego Sądu Administracyjnego z 18.05.2011 r. (I FSK 1739/09) ......90
Krzysztof Radzikowski
Opodatkowanie elektrowni wiatrowej podatkiem od nieruchomości jako budowli
związanej z prowadzeniem działalności gospodarczej
– glosa do wyroku Naczelnego Sądu Administracyjnego z 5.01.2010 r. (II FSK 1101/08) .....101
Grzegorz Borkowski
Pakiety świadczeń medycznych przychodem podatnika
– glosa do uchwały Naczelnego Sądu Administracyjnego z 24.10.2011 r. (II FPS 7/10)
– orzeczenie kwartału ..............................................................................................................115
VARIA
Piotr Brzozowski
Skarga na czynność pozostawienia podania bez rozpoznania
– glosa do postanowienia Naczelnego Sądu Administracyjnego z 2.03.2011 r. (II FSK 2624/10) ....... 124
Table of Contents & Abstracts ....................................................................................... 133
Czasopismo wpisane na listę czasopism punktowanych
Ministerstwa Nauki i Szkolnictwa Wyższego
z liczbą 6 punktów za każdą publikację.
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
Konrad Osajda
Supreme Court Case Law on Shareholders Meeting and Shareholders’ Resolutions
– case law review................................................................................................................................................5
In years 2010–2011, as usual, most cases on company law reviewed by the Supreme Court of Poland concerned validity of shareholders’
resolutions and liability of directors of limited liability companies for companies’ debts (interpretation of the Art. 299 of the Commercial
Companie Code). Moreover, the Supreme Court had to deal with rules on organization of shareholders’ meetings several times. Not only
the number of such cases, but mainly their practical importance encourages to analyze them thoroughly in this paper (there are reviewed
the most significant six cases).
Ewa Galewska
Determining prices for interconnection related to number portability
– commentary approving the judgment of the Court of Justice of 13 July 2006 in case C-438/04
Mobistar SA v. Institut belge des services postaux et des télécommunications (IBPT)......................... 19
Subject of this commentary is to determine the scope of prices charge for network interconnection, indicated in Art. 30 section 2 directive
2002/22/EC. It should also be referred to problem of applying national normative instrument authorizing regulatory body to determine
maximum amount, that operator taking over the number is supposed to pay to operator handing it over by way of costs of establishment.
It is important whether regulatory bodies are entitled to determine such amount in advance in relation to all operators on the basis of
theoretical costs model.
Mateusz Królikowski
Transfer of a promissory note done by a person who is not deemed to be its lawful holder
– commentary to the Supreme Court judgment of 21 September 2006 (I CSK 130/06) .................25
Author comments on the decision of the Supreme Court which widely discusses controversial problem of transfer of a promissory note done
by a person who is not deemed to be its lawful holder. The Supreme Court holds that such a transfer can be done by use of an endorsement.
Author critically analyses the decision, taking into account its legal and functional aspects, including consequences of such a solution for
the debtor.
Marta Borkowska
Common exceptions of all co-drawers of a bill of exchange
– commentary to the Supreme Court judgment of 28 January 2010 (I CSK 249/09) ...................... 33
In the commented verdict the Supreme Court considers the concept of common exceptions and also a possibility to apply the Art. 375
paragraph 2 of Civil Code to debtors obliged from a bill of exchange. The author of hereby presented comment agrees with the core of
Supreme Court’s position, questioning however its justification and seeking arguments of juridical and systematic nature. The reasoning
leads to a conclusion, that Art. 375 paragraph 2 of Civil Code can be applied to co-debtors obliged from a bill of exchange, if they appear
in the same role on the bill of exchange.
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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
Mariusz Krzysztofek
The liability of the bank for damage arising from a disclosure
of banking secrecy by an ex-employee of the bank
– commentary on the Supreme Court judgment of 19 February 2010 (IV CSK 428/09) .................37
An operational risk in the activity of banks includes a disclosure of banking secrecy by an employee or an ex-employee of the bank. The
rules of the liability of the bank for damage arising from a disclosure of banking secrecy or from making use of the information in breach
of the purpose by an ex-employee of the bank have been pointed by the Supreme Court in the sentence of 19 February 2010 r., concerning Art. 105 section 5 of the banking act as the basis of the liability.
Małgorzata Dumkiewicz, Adrian Niewęgłowski
Similarities between agreements in the light of the provisions
of Art. 15 of the Polish Commercial Companies Code
– commentary on the Supreme Court resolution of 22 October 2010 (III CZP 69/10) ................... 43
The resolution earmarked for voting concerns a complex and important practical issue, i.e. determining which civil law agreements fall under the
category of agreements similar to credit, loan or surety agreements, as indicated in Art. 15 of the Commercial Companies Code. It seems that this
issue requires a broader context, namely, the context of concluding agreements with members of corporate governing bodies, including commercial representatives which are essential with respect to the interest of the company.
Dominika Opalska
The form of the developer`s contract and the responsibility of the developer
– commentary on the Supreme Court judgment of 9 December 2010 (III CZP 104/19) ................. 49
The sentence that is being voted concerns the very important issue of the forms of the developer`s contract. As there is an absence of normative
regulations, agreement are typically signed in writing. That causes doubts that are focused in the area of the extent of the powers available to the
buyer in the event of improper discharge or non-performance by the developer. The sentence also deserves attention because of made by the Supreme Court analysis of the legal nature of the developer`s contract and the relation between developer’s contract and the preliminary contract.
Piotr Bielski
The term of prescription of the claim connected with a business activity
– commentary on the Supreme Court resolution of 16 September 2010 (III CZP 44/10) ............... 58
The construction of Art. 118 of the Civil Code still evokes serious doubt in practice of applying law. The commented judgement of the Supreme
Court does not contribute towards clarification of the doubt.
INTELLECTUAL PROPERTY
Michał Mazurek, Ryszard Skubisz
Word elements in the assessment of collision between word-figurative trade marks
– commentary on the Supreme Administrative Court judgment of 24 November 2010 (II GSK 1010/09).... 69
The issue of correct application of the grounds for refusal of trade mark protection is essential in Trade Mark law. The matter of appropriate assessment of the likelihood of confusion as to the origin of the goods and of bad faith with regard to trade mark application is especially important.
The analyzed judgment of the Supreme Administrative Court concerns these exact issues. Unfortunately the views presented in this judgment are
mostly erroneous. In particular, the judgment does not apply the correct rules with regard to the assessment of collision between trade marks with
word elements. Hence, the critical opinion of the Authors in the present writ.
PROTECTION OF COMPETITION
Małgorzata Sieradzka
Interpretation of the term predatory pricing in the light of public procurement judicial decisions
– case law review............................................................................................................................................. 82
Underpricing and its qualification from the point of view of predatory pricing practices by contractors are the subject of many judicial decisions. In
such cases a dilemma is to be confronted; public fund saving on one hand and compliance of predatory pricing with a fair competition rule on the
other hand. Offering prices that are qualified as predatory gives rise to doubts about fairness of public procurement. The paper presents practical
problems in examining predatory pricing practices. No legal definition of this concept makes the qualification of the contractor’s price offer difficult.
It necessitates each time to define the concept by the awarding party with regard to factual circumstances. The lack of statutory definition of the term
does not mean that the awarding party has a freedom of choice. The Act of 29 January 2004 – Public Procurement Law, provides for an obligatory
explanatory proceeding where the awarding party suspects a predatory price set by the contractor.
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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
TAXES
Konrad Aromiński
Invoices issued by an unregistered entity
– commentary on the Supreme Administrative Court judgment of 18 May 2011 (I FSK 1739/09) ....... 90
The judgement presented below concerns the problem of making out invoices issued by an unregistered entity. An entity unregistered as a VAT
taxpayer has the same right to reduce the amount of a due tax by the amount of an input tax calculated on the purchase of goods and services,
such a law can be implemented on the basis of VAT invoices made out by an entity registered as a VAT taxpayer. In practice, the interpretation of
the Art. 19, section 1 and 2 of the VAT Act still raises many questions. The commentary of this judgement deserves attention because it concerns
issue being disputed in the jurisprudence of administrative courts which was adjudicated in the Supreme Administrative Court (hereinafter NSA)
by the resolution of 7 judges. Commented Judgement of 18 May 2011 of the NSA confirms that only registered taxpayers, using a valid and correct
tax identification number are required to document their sales with tax invoices, which – according to the Art. 19, section 1 and 2 of VAT Act entitle
their recipients to deduct their input tax. This controversy concerns the commentary of this judgement of the NSA.
Krzysztof Radzikowski
Property tax on a wind turbine as a structure connected with doing business
– commentary on the Supreme Administrative Court judgment
of 5 January 2010 (II FSK 1101/08) .............................................................................................................101
This is probably the first decision of the Supreme Administrative Court dramatically different from so far shaped the case-law concerning machinery and equipment as subjects to real estate tax. Until now, the administrative courts generally accepted local authorities rulings that recognize the machinery and equipment (especially in the energy sector and telecommunications) together with masts, foundations, pedestals,
etc., as structures subject to tax. It concerns boilers, industrial furnaces, electrostatic generators, pumps, fans, etc. In this way they all „became”
– according to the tax authorities and courts – immovable structures in the meaning of Local Taxes and Fees Act. Given the differences in values of
the machinery/equipment and sole structural elements on which they are placed, the tax is any longer on real estate, but more: a tax on machinery
and equipment. The legal bases for such an extension of the scope of taxation have been and are doubtful. The commented decision can become
a breakthrough for the entrepreneurs in the energy sector and telecommunications for proper taxation limited to the structural elements of
buildings. Machinery and equipment are distinct from real properties – they constitutes facilities, which should not be subject to real estate tax.
Grzegorz Borkowski
Packages of healthcare services as taxpayer’s income
– commentary on the Supreme Administrative Court resolution
of 24 October 2011 (II FPS 7/10) – the decisions of the quarter ......................................................... 115
A resolution adopted by the full Financial Chamber of the Supreme Administrative Court finally resolved the disputes connected with taxation of
the very possibility of employees using healthcare services under packages purchased by the employer. It is binding on all adjudicating benches of
administrative courts, which guarantees uniformity of case law in such matters.
VARIA
Piotr Brzozowski
Complaint about the measure of leaving an application unexamined
– commentary on the Supreme Administrative Court ruling
of 2 March 2011 (II FSK 2624/10) ...............................................................................................................124
The measure involving leaving an application unexamined, said measure taken according to the procedure of Art. 64.2 of the Code of Administrative Procedure, is only a derivative of proceedings, already pending or only initiated, in an individual administrative case, the aim of which
proceedings is to specify more precisely the rights or duties resulting from statutory law. So it cannot, at the same time, become a sui generis
measure, separate from that administrative case, which measure will generate additional rights or duties resulting from the provisions of law. A
complaint concerning such a measure, in the procedure of Art. 3.2.4 of the Act – Law on Proceedings before Administrative Courts (LPAC), is not
permitted and must be rejected according to Art. 58.1.1 LPAC. The legislator’s assumption was to apply judicial review to acts and measures in the
field of public administration, other than decisions or rulings, but ones performed or issued outside jurisdictional administrative proceedings, and
not such substantive-and-technical measures as are taken in the course of such proceedings and closely related to them. So it is not permitted,
under the same administrative law relationship, for an individual to be able to use both the complaint concerning the authority’s inactivity in
failure to handle the case timely (Art. 3.2.8 LPAC), and the complaint concerning the measure of leaving an application without examination
(Art. 3.2.4 LPAC). This construction is excluded not only due to both these means of appeal being in competition, due to the effects of lodging
both of them at the same time, which may lead to different court decisions, but mainly due to the – unacceptable in a democratic state ruled by
law – competitive character of external means of appeal before administrative courts compared to intra-administrative means of appeal in administrative procedure, which competitive character is contrary to the principle of subsidiarity.
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