1 - Czytelnia Online

SPIS TREŚCI
PRAWO HANDLOWE
Konrad Osajda
Kodeks spółek handlowych w orzecznictwie SN w 2009 r. – przegląd orzecznictwa ................. 5
Katarzyna Bilewska
Uchylenie uchwały zgromadzenia o podziale zysku ze względu na pokrzywdzenie wspólnika
– glosa do wyroku SN z 10.07.2009 r. (I CSK 91/09)...............................................................17
Marcin Chomiuk
Zaskarżanie uchwał rady nadzorczej w spółkach kapitałowych
– glosa krytyczna do wyroku SN z 20.01.2010 r. (II CSK 419/08) ...........................................22
Ryszard Szostak
Obowiązek stosowania prawa zamówień publicznych w związku z zawarciem umowy
przedwstępnej przewidującej zbycie prawa do nieruchomości i budowę obiektu
– glosa do wyroku SN z 16.09.2009 r. (II CSK 104/09) ...........................................................34
Jarosław Turłukowski
Dopuszczalność zastrzeżenia warunku w treści czynności jednostronnych
(wypowiedzenie umowy spółki jawnej pod warunkiem)
– glosa (częściowo krytyczna) do wyroku SN z 29.04.2009 r. (II CSK 614/08)........................40
Adrian Niewęgłowski
Charakter prawny umowy outsourcingu
– glosa do wyroku Sądu Apelacyjnego w Katowicach z 28.10.2009 r. (V ACa 418/09) ...........47
Mariusz Krzysztofek
Odpowiedzialność banku za realizację polecenia przelewu mimo rozbieżności
między numerem rachunku bankowego a oznaczeniem beneficjenta przelewu
– glosa do wyroku SN z 17.12.2008 r. (I CSK 205/08).............................................................53
WŁASNOŚĆ INTELEKTUALNA
Marcin Trzebiatowski
Słowny znak towarowy jako utwór prawnoautorski
– glosa do wyroku SN z 22.06.2010 r. (IV CSK 359/09) ..........................................................58
Łukasz Żelechowski
Ocena zdolności odróżniającej znaku towarowego
– glosa do wyroku NSA z 31.08.2010 r. (II GSK 626/09).........................................................68
Krzysztof Felchner
SUMCOL 01 – czyli odrębność odmiany rośliny jako przesłanka przyznania wspólnotowego
wyłącznego prawa hodowcy – glosa do wyroku TS z 15.04.2010 r. w sprawie C-38/09 P
R. Schräder v. Community Plant Variety Office .........................................................................78
Agnieszka Sztoldman
Reklama porównawcza a rozszerzona ochrona renomowanych znaków towarowych
– glosa do wyroku TS z 18.06.2008 r. w sprawie C-478/07 L’Oreal v. Bellure .........................88
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SPIS TREŚCI
OCHRONA KONKURENCJI
Igor B. Nestoruk
Ochrona konsumentów w przypadku umów zawieranych na odległość
w świetle przepisów dyrektywy 97/7/WE
– glosa do orzeczenia TS z 15.04.2010 r. w sprawie C-511/08 Heinrich Heine GmbH ...........99
Dominika Wajda
Zasada równego traktowania i ochrona akcjonariuszy mniejszościowych w prawie europejskim
– glosa do wyroku TS z 15.10.2009 r. w sprawie C-101/08 Audiolux....................................108
PODATKI
Jarosław Olesiak, Łukasz Pajor
Pojęcie świadczenia nieodpłatnego a opodatkowanie pakietów medycznych podatkiem
dochodowym od osób fizycznych
– glosa do uchwały NSA z 24.05.2010 r. (II FPS 1/10) ...........................................................118
Kazimierz Włodkowski
Akcyza od darowizny samochodu osobowego
– glosa do wyroku NSA z 11.12.2008 r. (I FSK 1447/07).......................................................123
VARIA
Agnieszka Maziarz
Zasady nauki religii w szkołach w orzecznictwie Trybunału Konstytucyjnego
– glosa do wyroku TK z 20.04.1993 r. (U 12/92) ...................................................................128
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) – przyjmujemy z płytą CD lub pocztą elektroniczną (z imieniem, nazwiskiem, krótkim CV
oraz telefonami kontaktowymi). Glosy, komentarze i przeglądy orzecznictwa 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 i skrótów w tekstach przeznaczonych do publikacji. Materiały niezamówione nie będą zwracane. Przedruk materiałów publikowanych w „Glosie” wymaga zgody wydawcy. Niedozwolone jest cytowanie wyimków publikacji „Glosy”
bez powołania się na źródło.
Redakcja
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COMMERCIAL LAW
Konrad Osajda
Commercial Companies Code in Case Law of Supreme Court in 2009 – case law review .................5
This article closes series of case law reviews published in „Glosa” recently. The papers were on the analysis of cases on partnerships and corporations reviewed by the Polish Supreme Court in 2009. In 2009 Supreme Court released many judgments important for commercial law practice.
Commercial companies law issues dealt with in resolutions of the Supreme Court in 2009, general meeting and its resolutions in recent case law
of the Supreme Court, and Supreme Court on Partnerships were previously analyzed separately in former issues of „Glosa”. In this case law further
judgments significant for commercial practice and theory released in 2009 are discussed.
Katarzyna Bilewska
Revocation of the resolution of the shareholders’ meeting on the distribution
of profit as a result of its harm to shareholder
– commentary on judgment of the Supreme Court of 10 July 2009 (I CSK 91/09) ........................... 17
The Supreme Court in the commented judgment resolved a crucial practical problem. It exaggerated with respect to the circumstances in which
the resolution excluding the profit from the distribution among the shareholders and allocating it to reserve capital can be treated as a resolution
aimed at harming the shareholder. This adjudication merits consideration also due to its broader scope. The adjudication includes the accurate
determination, in circumstances of a particular case, of the relation between the company’s interest and the necessity to take account of the
interest of the engaged shareholder in the course of its functioning.
Marcin Chomiuk
Appeals against the resolutions of supervisory boards of limited liability companies
– commentary on judgment of the Supreme Court of 20 January 2010 (II CSK 419/08) ................22
Besides acting in its supervisory capacity, the supervisory board of, in particular, a public limited company has a number of important rights, including, among other things, the right to appoint and suspend members of the board of management, and to delegate members of the supervisory
board to assume, temporarily, the responsibilities of members of the management board. Acting as a collective, the supervisory board makes decisions by way of resolutions. Hence, two issues are of particular importance: the ability to appeal against the resolutions of the supervisory board,
and the rules governing the appeals. The analysed decision refers directly to the resolutions of private limited liability companies, but the views
expressed therein cover a wider scope of appeals against the resolutions of boards of management and supervisory boards. The Supreme Court
held that appeals against the resolutions of supervisory boards are caught, by way of analogy, by the regulations of Art. 249–252 of the Commercial Companies Code, which govern appeals against members’ resolutions. In so doing the Supreme Court has challenged the view commonly
held by legal commentators whereby appeals against the resolutions of the supervisory boards of limited liability companies can only be brought
by way of a civil action under Art. 189 of the Civil Code, that is, a civil action to determine the legal relationship between the parties, or by right.
Ryszard Szostak
The obligation to apply the Public Procurement Law in connection with conclusion
of a preliminary contract providing transfer rights to the property and obligation
to construct the facility – commentary on judgment of the Supreme Court
of 16 September 2009 (II CSK 104/09) ...................................................................................................... 34
Public Procurement Law (act of 29th of January 2004, Of. J. dated 2010 r., No 113, pos. 759, hereinafter called PPL), despite many limitations,
mainly of a procedural nature, does not influence freedom of contracts, which is one of the basic principle of law. Particularly, PPL doesn’t regulate when and which contract can be concluded by a public sector entity. Public sector entities are entitled to draw up all of the contracts regulated
by the Civil Code, as well as other contracts – subject to rights and obligations of the parties, which are dictated by the circumstances of the case.
However, aforementioned freedom of contract rule is valid only if PPL does not indicate specific regulation in this matter. Therefore, regulations
of Civil Code connected with the freedom of contracts rule, may apply to public procurement only subsidiary. Above cited ruling of the Supreme
Court concerns aforementioned issue.
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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
Jarosław Turłukowski
The Admissibility of Conditional Juridical Acts (Conditional Notice of Termination
of a Partnership Contract) – commentary on judgment of the Supreme Court of 29 April 2009
(II CSK 614/08) ................................................................................................................................................ 40
This case comment deals with the admissibility of conditional notice of termination of a partnership contract. The author analyzes separately two
important issues: interpretation of parties’ will and definition of condition in the light of the Art. 89 of Polish civil code. It leads to conclusions that
under Polish law it is allowed to terminate conditionally a partnership contract.
Adrian Niewęgłowski
Legal nature of outsourcing contract – commentary on the Appeal Court in Katowice judgment
of 28 October 2009 (V ACa 418/09)...........................................................................................................47
One of the most important legal issues which have been a source o different disputes and doubts up to this day, is the legal nature of outsourcing contracts. It follows from the fact, that the notion itself of „outsourcing contracts”, although is commonly used, is disputable and is not thoroughly explained in
Polish legal literature. The civil law provisions, which should be applied to evaluate the legal consequences of the contracts mentioned above has been of
particular interest of Appeal Court in Katowice. The main problem here is large diversity of this type of contracts which exists in practice and relation between outsourcing contracts and nominate contracts. The other important issue is relation between outsourcing contracts and duty to achieve a specific
result and duty of best efforts. Judgment of the Appeal Court in Katowice refers to all mentioned problems.
Mariusz Krzysztofek
Responsibility of a bank for a money transfer in spite of discrepancy between a number
of a bank account and a name of a beneficiary of the transfer
– commnentary on judgment of the Supreme Court of 17 December 2008 (I CSK 205/08) ..........53
One of significant incidents of operational risk of banks is money transfer in spite of discrepancy between number of a bank account and a name of
beneficiary of the transfer. The discrepancy tends to be a consequence of a mistake made by a sender of the transfer or of a fraud. The risk results
from identification of the beneficiary of the transfer in system ELIKSIR on the basis of the number of a bank account only.
The issue is responsibility of a bank for a money transfer in spite of the discrepancy above.
INTELLECTUAL PROPERTY
Marcin Trzebiatowski
The word trademark as a copyright work
– commentary on judgment of the Supreme Court of 22 June 2010 (IV CSK 359/09) .................. 58
In accordance with Art. 1. 2 point 1 of the Law on Copyright and Related Rights Act, the subject matter of copyright shall work, in particular, expressed in words. This type of works also includes the word marks. However, they belong to the borderline cases of works, especially when it comes
to trademarks consisting of one or two words. Hence, their legal evaluation on the background of that provision makes a lot of difficulties. Even
more interesting become, therefore, judicial decisions concerning this evaluation.
Łukasz Żelechowski
Evaluation of the distinctiveness of a trade mark – commentary on the Supreme Administrative
Court judgment of 31 August 2010 (II GSK 626/09) ............................................................................... 68
The commented judgment of the Supreme Administrative Court put an end to a long-lasting dispute between publishers of sports press, which
concerned the invalidation of the word trade mark „skarb kibica (the treasure of a sports fan)” . The subject of the dispute was the distinctiveness of
the said trademark. The entrepreneur, who applied for invalidation of the trade mark, claimed that the phrase „skarb kibica” had lost its distinctive
character prior to its filing at the Patent Office of the Republic of Poland, since it had become a customary designation in the established and
bona fide practices of the trade. In other words the dispute concerned the issue of a unique degeneration of a trademark, which consisted in the
loss of distinctiveness of an unregistered designation already prior to its filing for registration. The judgment deserves a commentary, because of
the important remarks made by the Supreme Administrative Court, which pertain to the evaluation of distinctiveness of a trademark and evidence
necessary to demonstrate a lack of the distinctiveness.
Krzysztof Felchner
SUMCOL 01 – distinctness of the plant variety as a condition of granting the community right
to plant variety in the light on Court of Justice judgment of 15 April 2010 in case C-38/09
R. Schräder v. Community Plant Variety Office................................................................................................78
Aformentioned judgement of CJ concerns distinctness as a condition of granting the community right to plant variety due to Art. 6 and Art. 7 Council Regulation (EC) No 2100/94 of 27 July 1994 on Community plant variety rights. Although the dispute has not concerned the interpretation
of the condition of distinctness as such, (parties and courts has followed its generally accepted interpretation), the judgment has didactic value. It
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illustrates what the examination of distinctness in CPVO’s practice looks like as well as the process strategy in case of challenging the results of this
examination. In general, this strategy consists either in argumentation, that reference variety (which is not distinct from examined variety), is not
a variety of the common knowledge, or in argumentation, that the reference variety (which is not distinct from examined variety) is not the same
but it is actually same variety. What the legal commentators and CPVO also strengthen, is that Court of Justice (CJ) has expressed in this judgment
important rule, in light of which the judicial power of review of General Court (GC) and CJ by the control of results of examination, which needs
to be conducted by specialist organs and requires specialist knowledge, is limited. So called technical examination of the plant variety conducted
by CPVO, which one of its stage involving the examination of distinctness of the plant variety, is the example of this kind of examination. Besides,
some specific questions regarding the proceeding before the Board of Appeal of CPVO are raised (e. g. possibility of refusing of the taking the
evidence, which was earlier admitted ex officio with the possibility of demanding from the party the fee advance for this; the possibility of hearing
the employee of the country plant variety office conducting the technical examination of the plant variety on the behalf of CPVO as an agent of
CPVO, and not as witness or expert). The judgment brings forth, indirectly, the peculiarity of system of legal protection of plant variety, in which
the essential features taken into account by examining the distinctness are some phenotype features, often barely visible and of no commercial
value, with the disregard of those that actually decide about commercial value of the plant variety. In the manner mentioned above the variety
in question, SUMCOL 01 (in USA called e. g. Piss off Plant, Scardy Cat), was examined – i. e. it was length of its corolla tubes but not its strong
fragrance repealing animals from flower beds, gardens, what have been so carefully examined.
Agnieszka Sztoldman
Comparative advertising and the extended protection of renowned marks appeal against the Court
of Justice judgment of 18 June 2008 in case C-478/07 L’Oreal v Bellure .................................................. 88
Article aims at presenting a relation between trademark rights and the usage of the reputation of someone else’s trademark in comparative advertising in Europe. Recent decision in L’Oreal v. Bellure case have taken one step further. The case concerned imitation perfumes of reputable L’Oreal
mark. CJ ruled that is unnecessary to establish either detriment to or a likelihood of confusion with a registered trademark in order for a third party
to be considered to be taking unfair advantage of the reputation of that mark under Article 5(2) of the EU Trademarks Directive (89/104/EEC).
The advantage being taken of the repute of that mark will be considered unfair given the fact that there is a link between the concerned marks and
that is clear that the third party is seeking to ride on the coat-tails of the registered mark.
PROTECTION OF COMPETITION
Igor B. Nestoruk
Distance selling and consumer protection in light of the Directive 97/7/EC
– commentary on Court of Justice judgment of 15 April 2010 in case 511/08
Heinrich Heine GmbH ..................................................................................................................................... 99
In the judgment of 15 April 2010 in case C-511/08, Heinrich Heine GmbH Court of Justice delivered its opinion on the interpretation of selected
provisions of the Distance Selling Directive 97/7/EC. It is the most recent judgment of the Court of Justice concerning the Distance Selling Directive - one of the most fundamental regulations protecting consumers concluding distance contracts (e.g. online shopping) within the internal
market. This time Court of Justice referred to the practice of charging consumers the cost of delivering the goods in the event of withdrawal from
a distance contract. In the herein commented verdict the Court of Justice has again emphasized the importance of the appropriate implementation of the consumer’s right of withdrawal created in Distance Selling Directive into national law.
Dominika Wajda
Equal Treatment Rule and Protection of Minority Shareholders in EU Law
– commentary on Court of Justice judgment of 15 October 2009 in case C-108/08 Audiolux .......... 108
The commented decision deals with the problem whether there exists a general EU law rule which requires an equal treatment of shareholders
and, consequently, mandates the protection of minority shareholders. Secondary EU legislation contains a number of provisions aimed at safeguarding the interests of minority shareholders in particular circumstances. However, if we assume the existence of the general rule of law on
equal treatment, it could imply the existence of a number of duties of majority (dominant) shareholders in relation to the minority shareholders
even in those situations where secondary legislation does not explicitly require any particular behaviour.
TAXES
Jarosław Olesiak, Łukasz Pajor
Medical services purchased by the employer for employees don’t result in gratuitous benefit
for employees and cannot be treated as the source of tax remitter’s duties
– commentary on the Supreme Administrative Court resolution of 24 May 2010 (II FPS 1/10) ............118
The issues of the medical services purchased by the employer for employess gave rise to a vehement discussion on the scope of taxation of benefits
received by a taxpayers gratuitously. The following commentary on the Supreme Administrative Court resolution of 24 May 2010 (II FPS 1/10)
refers to the contruction of the terms „to receive a benefit” and „to revceive a claim”, as the juxtaposition of them leads to the conclusions which
are contrary to the view presented in the abovementioned resolution.
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Kazimierz Włodkowski
The Excise Tax of Donation of Personal Car – commentary on the Supreme
Administrative Court judgment of 11 December 2008 (I FSK 1447/07) ............................................123
The judgment commented in the gloss is interesting for the reason of approaching the question of relationship between civil and excise law by
administrative courts. According to the courts, donation of share in co-ownership of excise goods as a donation of immaterial property right to
a shared thing is not subject to excise taxation. The courts have referred to the construction of civil law in order to prove incorrect practices of
customs tax authorities. In principle, the judgments of the courts have been correct, however, the substantive decisions of customs authorities
ought to be repealed – not because of the infringement of tax regulations associated with civil code regulations, but strictly with regard to the
incorrect interpretation of the Excise Tax Act.
VARIA
Agnieszka Maziarz
Principles of religious instruction in schools in the case law of the Constitutional Tribunal
– commentary on CT judgment of 20 April 1993 (U 12/92) .............................................................................128
Currently, religion is of great importance in the functioning of the society, both from the point of view of the individual and the whole state. Religious goods become the cultural contents of social systems and influence particular individuals in the society. The way they do cannot break the
rules of civil liberties, and in particular infringe the basic rights enjoyed by an individual. So it is worthwhile to think about exerting influence by
means of religious instruction in schools, which topic was discussed by the Constitutional Tribunal.
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