The regulations introduced by the Act of November 4, 2022 amending the Act on the National Court Register, the Act on the Code of Civil Procedure and the Act on the Code of Commercial Companies constitute the first stage of implementation of Directive 2019/1151 of the European Parliament and of the Council (EU) of June 20, 2019. These regulations are primarily intended to facilitate the functioning of entrepreneurs in the sphere of economic turnover. Despite the broad scope of the regulations of the so-called „company law package” in Directive 2019/1151, it should be recognized that the implementation law itself is not revolutionary. This is due to the fact that most of the regulations contained therein are already successfully applicable in Poland, while the changes introduced are primarily aimed at organizing the Polish legal system and facilitating access to information about entrepreneurs. The purpose of this article is to present the statutory changes consisting in the implementation into the Polish legal order of the regulations included in the so-called „package of company law” and the scope of implementation, as well as an attempt to assess the rationale for their introduction

Digitisation is changing not only our society but also markets, strategies and business models, which has increased competition in many markets. At the same time, large companies with a digital business model, such as Amazon, in particular, are experiencing a rapid rise, which has triggered a debate about fair competitive conditions. However, it is not only the company’s significant market power that is a cause for concern. The increasing vertical integration of platform operators such as Amazon, which makes them direct competitors of their own platform users, also raises competition law issues. Against this backdrop, it is the aim of this article to analyse Amazon’s business model in more detail from a competition law perspective. The analysis aims to identify which parts of the company’s business model and the resulting strategies may be seen as problematic under competition law.

In this article, the Polish institution of administrative entry to the area in order to carry out repair, maintenance or removal of failures of transmission equipment will be presented. It entitles to public-law interference in the constitutionally protected property right, under the condition that the determinants of its application have been met. The aim of the analysis is to indicate that the expropriation nature of this regulation, which is a specific form of expropriation, requires a strict interpretation of the premises leading to the restriction of the ownership for purposes related to transmission activity. An attempt will be made to demonstrate that the restriction of the ownership made on the basis of an administrative decision meets the expropriation standards applicable in the Polish legal system. The presented issues are not only of purely theoretical importance, but will also be used in the application of legal regulations by both public administration authorities and transmission companies applying for a permission.

This article explores the possibility of replacing the traditional administrative supervision over the gig industry in favour of regulatory instruments rooted in economy. While regulation in this sense is not uncommon in the Enlish-speaking countries, even outside infrastructural sectors, in continental Europe, administrative supervision of business still prevails. The current approach of states, including administration, legislative authorities and courts, towards the gig economy can be attributed to the misconception expressed in the EU and national court decisions presuming that companies such as Uber, offering an electronic platform, form one entity with thousands of businesses performing services such as Uber drivers. This paper asserts that regulatory authorities with their powers of correcting the anomalies of the market, are better suited for platform-based services. States should use their powers to liberalise doing business, rather than restrict new, inventive forms of business to the detriment of the customers.

There are many theoretical and legal issues related to the operation of private military companies (PMCs) and their presence (location of their registered offices) in democratic states under the rule of law that remain unsolved in legal doctrine and practice. There are no clear rules at an international level that define the status of these agencies and the way in which they carry out their duties. There is also the problem of distinguishing between contractors and mercenaries. PMCs, like private security companies (PSCs), are used by states in exchange for large government contracts in so-called „unwanted wars”, where it is cheaper to conduct operations without parliamentary oversight, media publicity, or social objections to sending military contingents abroad. Sometimes it is a question of providing discrete military aid to „friend countries”. PMCs are politically safer in such a situation. Not only states but also non-governmental organizations, private companies,
rebel groups and declining dictators hire these private armies. The problem requires urgent multifaceted reflection leading to changes in legal doctrine and legislative action, both at the international level and in individual countries.

On the basis of the author’s own maps of the Warsaw-Śródmieście district and comparing private and public institutions, the author explains how the cooperation in the area of protection provided by the government and private security companies is fulfilled. In the article, the researcher tries to verify whether the private security companies divide their action territory between themselves. What is the selection reason of the security company? How important are the historic monuments and how are they protected? The attitude towards the private security companies and the reasons behind the selection of the company are analysed. Who can we ask for help in a critical situation?

The article discusses the legal character of resolutions adopted by the general meetings of shareholders of capital companies. A proper analysis of the issue is preceded by a definition of legal action. Two groups of opinions are then described: one recognising resolution as legal acts and another refusing to recognise them as such. Following the presentation of the opposing views, the author defines its own position. The main thesis of the article is the claim that, in the light the analysis, the resolution of capital companies must be regarded as legal acts, which will cause a number of further consequences, i.a. in terms of defective resolutions of capital companies and sanctions resulting from that defect.

The article is an attempt to analyse the relationship between private security enterprises and citizens. Explored is what access to safety information has the user of guarded premises. The paper examined the regulations of private security firms and the requirements of keeping available monitoring records. The article reviews records of interviews with employees and managers, in which their work were discussed. The material used in this article are the result of controlled experiments carried out by a student research group operating within the framework of project NCN Opus 5 and headed by prof. Jolanta Jabłońska-Bonca. Under an established scenario, in which students took on different roles, the group were able to study the tendency of security personnel to disclose information related to their work. Parts of the conversations referred to in the text have been anonymised. The authentic spelling was retained to reflect in full a profile of a given worker and to give the reader an opportunity to perceive the atmosphere of the interviewing process.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.