3 - Czytelnia Online

SPIS TREŚCI
PRAWO HANDLOWE
Konrad Osajda
Odpowiedzialność członków zarządu spółek z o.o. za ich zobowiązania
w orzecznictwie Sądu Najwyższego z 2011 r. – przegląd orzecznictwa ....................................... 5
Przemysław Drapała
Skutki prawne zwalniającego przejęcia długu jednego z dłużników solidarnych
– glosa do wyroku Sądu Najwyższego z 7.10.2010 r. (IV CSK 220/10)....................................23
Paweł Błaszczyk
Pojęcie interesu spółki handlowej
– glosa do wyroku Sądu Najwyższego z 5.11.2009 r. (I CSK 158/09) ......................................29
Jerzy Paweł Naworski
Status prawny spółdzielczej kasy oszczędnościowo-kredytowej
– glosa do uchwały Sądu Najwyższego z 21.01.2011 r. (III CZP 125/10).................................37
Alicja Popłonkowska-Dębińska
Odpowiedzialność wspólników za zobowiązania spółek kapitałowych
w świetle unijnego prawa spółek
– glosa do wyroku Trybunału Sprawiedliwości z 21.10.2010 r. w sprawie C-81/09
Idryma Typou AE v. Ypourgos Typou kai Meson Mazikis Enimerosis ........................................44
Monika Gąsiorowska
Postępowanie egzekucyjne po ustaniu wspólności majątkowej i podziale majątku
pomiędzy małżonkami
– glosa do uchwały Sądu Najwyższego z 5.02.2010 r. (III CZP 132/09) .............................. 53
Tomasz Demendecki
Dopuszczalność udziału spółki osobowej prawa handlowego na przykładzie spółki jawnej
w charakterze pokrzywdzonego w postępowaniu karnym
– glosa do postanowienia Sądu Najwyższego z 21.07.2011 r. (I KZP 7/11)..............................60
Karol Pachnik
Możliwość żądania utraconych korzyści po stwierdzeniu nieważności
ostatecznej decyzji administracyjnej – tryb dochodzenia roszczeń
– glosa do uchwały pełnego składu Izby Cywilnej Sądu Najwyższego
z 31.03.2011 r. (III CZP 112/10)..................................................................................... 69
WŁASNOŚĆ INTELEKTUALNA
Marcin Trzebiatowski
Komercjalizacja domeny publicznej w prawie znaków towarowych
– przegląd orzecznictwa sądów administracyjnych ....................................................................74
Glosa 3/2012
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SPIS TREŚCI
OCHRONA KONKURENCJI
Dustin du Cane
Obecny stan prawa w kwestii tzw. opłat półkowych – przegląd orzecznictwa ........................102
PODATKI
Konrad Aromiński
Odliczenie podatku VAT związanego z czynnościami opodatkowanymi
i niepodlegającymi opodatkowaniu
– glosa do wyroku Naczelnego Sądu Administracyjnego z 8.04.2011 r. (I FSK 659/10) ........115
Grzegorz Borkowski
Szeroka interpretacja ulgi meldunkowej
– uchwała składu 7 sędziów Naczelnego Sądu Administracyjnego z 2.04.2012 r. (II FPS 3/11)
– orzeczenie kwartału ..............................................................................................................124
Table of Contents & Abstracts ....................................................................................... 134
Wersją podstawową (referencyjną) czasopisma jest wersja papierowa.
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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Glosa 3/2012
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
Directors’ liability for limited liability company’s debts in the Supreme Court
case law from 2011 – case law review ...........................................................................................................5
The issue of directors’ liability for a limited liability company’s debts is often analyzed in cases heard by the Supreme Court (Art. 299 of the Polish
Commercial Companies Code, where this matter is regulated, is most frequently cited provision from this Code when the Supreme Court deals
with company law). It justifies considering this problem from time to time in a case law review published in „Glosa”. This time the paper focuses
on the following questions:
• who is liable according to the Art. 299 of the Code (when a person must act as a limited liability company’s director to be held liable: when an
obligation arises, or when it should be paid of, or when it is an appropriate time to file an insolvency petition)?
• when is the right time to file an insolvency petition?
• what are the consequences of neglectful conducting enforcement proceedings by a limited liability company’s creditor for liability of the
company’s directors (are they liable and, if so, what is the scope of this liability – what for are they liable?)?
Przemysław Drapała
Legal consequences of the assumption of debt of one of joint and several debtors
– commentary on Supreme Court judgment of 7 October 2010 (IV CSK 220/10) ............................23
The assumption of a joint debtor’s debt is being applied more and more in legal relations. The commented on decision of Supreme Court concerns
the very essential problem of the lapse of securities (e.g. guarantees, pledges, mortgages) provided by third persons in the event of the said
assumption of debt.
Paweł Błaszczyk
The notion of commercial company’s interest
– commentary on Supreme Court judgment of 5 November 2009 (I CSK 158/09) ..........................29
This commentary deals with the problem of commercial company interest. As a consequence of the financial crisis from the years 2008–2009, in polish and international doctrine it is being a vide discussion about the instruments of corporate governance in commercial companies. One of the central
problems within this debate is the meaning of commercial company’s interest, and more pricisely – to whom should the company serve. On the other
hand, in the polish doctrine it is now lively discussed how the future polish rules of corporate groups should be regulated. It is especially very controversial
how should the notion of „the interest of corporate group” be interpreted. The commented judgment seems to have a great meaning for those problems.
Jerzy Paweł Naworski
The legal status of cooperative savings and credit unions
– commentary on Supreme Court resolution of 21 January 2011 (III CZP 125/10) ............................37
The subject of the commentary is the legal status of credit unions. The Supreme Court correctly held that credit unions are entrepreneur within
the meaning of Art. 231 of the Civil Code. However, is not due to the reasons given in support of the Supreme Court ruling, but the fact that credit
unions are cooperative.
Alicja Popłonkowska-Dębińska
Liability of shareholders for the obligations of limited companies in the light of European company law
– commentary on Court of Justice judgment of 21 October 2010 in case C-81/09
Idryma Typou AE v Ypourgos Typou kai Meson Mazikis Enimerosis........................................................... 44
The judgment of the Court of Justice (hereinafter referred to as CJ) as of October, 21 2010 on Idryma Typou AE v. Ipourgos Typou Mazikis Enimerosis
kai Meson is one of the few rulings of CJ interpreting the content of Directive 68/151/EEC in regards to liability of shareholders of limited companies
for the obligations of a given company. For the first time, CJ considered the possibility of holding the shareholders liable for the obligations of the
company referring to the concept of piercing the corporate veil (German Durchgriff) that exists in the national law of many EU member states.
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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
Monika Gąsiorowska
Enforcement proceedings after the termination of community property and division
of assets between spouses
– commentary on Supreme Court resolution of 5 February 2010 (III CZP 132/09) ...........................53
Redemption of enforcement proceedings under Art. 825 para. 3 Code of Civil Procedure seeks to protect from execution directed against a person who is not enforceable by the debtor and who objected to the conduct of the execution or if the conduct is for the other reasons in clear
contradiction with the contents of an enforcement order. SN commented on the resolution relates to the powers of the debtor spouse and apply
to the enforcement authority of the proposal to discontinue the proceedings in the event of termination of statutory joint division of property
between spouses. Thus, in evaluating the author of the resolution was voted and SN must be considered as an proposal of obliges the enforcement
authority to issue an order on the discontinuance of enforcement proceedings conducted in relation to the debtor’s spouse as a person who according
to a declaration of enforceability is no longer a debtor.
Tomasz Demendecki
Permissibility of participation of a partnership as the aggrieved party in criminal proceedings
on the example of a general partnership
– commentary on Supreme Court judgment of 21 July 2011 (I KZP 7/11)........................................... 60
The issue of the participation of a general partnership in criminal proceedings as the aggrieved party, lies in the borderland between law of criminal proceedings and commercial and civil law, which certainly makes it difficult to analyse.A critical analysis of the main argument presented by the Supreme
Court in this case leads the author of this commentary to conclusion that the current state of legal provisions which regulate „the aggrieved person”
institution in the criminal procedural law allows strangely differentiation of possibility of occurrence in criminal proceedings of entities without legal
personality (status) but having judicial personality in comparison to legal persons (including partnerships or companies during registration process and
companies being legal entities). The existing gap in law both violates the operation of the fundamental principle of equality before law (Art. 32 item 1
of the Constitution of the Polish Republic), and prevents the indicated entities from pursuing their legally protected interests and defending their rights
in proceedings before courts (Art. 45 item 1 of the Constitution of the Polish Republic). The author de lege ferenda postulates to extend the provisions
of Art. 49 of the Code of Criminal Procedure to all legal entities that have the capacity to act in the course of jurisdiction proceedings.
Karol Pachnik
Possibility of claims for lost profits after pronouncement of invalidity
of a final administrative decision – procedure for pursuing claims
– commentary on a resolution of the full Civil Law Chamber of the Supreme Court
of 31 March 2011 (III CZP 112/10) ................................................................................................................ 69
The Supreme Court ruled on the principles of the intertemporal law and the possibility of successfully claiming compensation for lost property advantages
on the ground of a final administrative decision, that had been declared nullity. This led The Supreme Court to decide on two essential legal issues.
INTELLECTUAL PROPERTY
Marcin Trzebiatowski
Commercialization of public domain in trademark law – review of case law of Administrative Courts .....74
The problem of the public domain is one of the most debated issues, not only in area of copyright law but also of industrial property law. This problem
constantly recurs in particular in discussion about the limits of trade mark protection. This was also in trade mark law fairly strong basis for the security of that domain before its monopoly by individual enterprisers. Even so, trade marks have been continuously used as a mean to takeover of the
elements in the public domain for private economic purposes. In one of his recent decisions of the Polish Patent Office refused to cancel the right of
protection for a three-dimensional trademark in the form of rabbit figure, designed for the determination of chocolate products, which confirmed the
exclusive right to use such mark by a person entitled to it. It justified its decision first of all that rabbit in Poland is not a symbol of Easter. This position,
regardless of its controversy in the usual (social) sense, in a way re-opened debate on the limits of the public domain in trade mark law. This paper aims
to explain some of the canon over the nature and functions of the public domain in this area of law, making it against the background of case law of
the administrative courts, exercising control over the judicial activity of the Patent Office.
COMPETITION PROTECTION
Dustin du Cane
Review of jurisprudence on illegal retailer fees – case law review .......................................................102
The legal issues surrounding fees charged to suppliers by retail stores are fascinating for Polish legal practitioners and theorists as a result of the
need for very far-reaching interpretation and application of the law. This article follows the many threads in jurisprudence and attempts to clarify
the current legal situation.
Glosa 3/2012
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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
TAXATION
Konrad Aromiński
Deduction of VAT on taxable transactions and transactions not liable to tax
– commentary on Supreme Administrative Court judgment of 8 April 2011 (I FSK 659/10)......... 115
Commented Supreme Administrative Court sentence was an attempt to resolve the problem of deduction of input VAT relating to tax-free operations. I would like to indicate that a taxpayer does not apply part deducions, but full deductions of not only the tax on taxable transactions but
also transactious while aren’t taxable The value of the transactions which are not subject of taxation in general is not included in the total value of
trading fixed for counting the proportion of sales. When a taxpayer performs not only taxable but also non taxable transactions, he is not obliged
to use the part deductions (or if the wanted to determine the proportion of sales for the deduction, it would be 100%).
Grzegorz Borkowski
Broad interpretation of tax relief for sale of property which was seller’s registered address
– resolution of 7 judges of the Supreme Administrative Court of 2 April 2012 (II FPS 3/11)
– the decision of the quarter ........................................................................................................................124
The resolution explaining the scope of application of the tax relief in a truly model way explains how the contents of a legal norm should be read.
It is also a demonstration of the „in dubio pro tributario” stance, well-established in the case law of the Supreme Administrative Court.
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