Dariusz Bucior

Intercession and entering a contract as a subject of agent’s liability

Summary

The article focuses on analysis of section 758 § 1 of Civil Code in the scope of characteristics of an agent’s duty. The subject of agent’s consideration is permanent interceding during the entering a contract for a principal or concluding a contract on behalf of the principle. The discussion presents the proposition of interpretation of the Polish law in light of European Union instructions and includes the works of Polish and foreign bibliography (mainly German).

 

The act of intercession is defined as undertaking-most of the time-factual activities with objection for concluding a contract between a principal and the client by influence the client’s decision on entering the contract. The activities of an agent should be done in a matter that client would be able to identify the principle as the party to the future contract and to conclude the contract and in a matter that scope of the agent’s influence would be recognizable. In regards to the agent with consideration to enter the contracts, his duties cannot be limited to only stating the declaration of intent on behalf of the principal but should also include the activities that correspond the acts of intercession.

 

The evaluation of permanency of the intercession should be done by use of the typological method. The reasons for this requirement to be a valid one are: reiterating intercession in contracts concluded by the principle; the typological distinction of the subjects of the contracts done by intercession; the lack of precise number of contracts covered by intercession (which means making the scope of agent’s consideration conditional on the time aspect); the long period of intended cooperation of the parties.

Przedmiotem artykułu jest analiza treści przepisu art. kc w zakresie w jakim opisuje świadczenie charakterystyczne agenta. Przepis ten stanowi, że świadczenie agenta ma polegać na stałym pośredniczeniu przy zawieraniu z klientami umów na rzecz dającego zlecenie przedsiębiorcy albo zawieranie ich w jego imieniu. Prowadzone rozważania realizują postulat prowspólnotowej wykładni polskich przepisów; prowadzone są z wykorzystaniem dorobku literatury polskiej i zagranicznej (głównie niemieckiej).

 

Pośredniczenie polega na dokonywaniu – co do zasady – czynności faktycznych ukierunkowanych na zawarcie umowy między dającym zlecenie a klientem poprzez oddziaływanie na decyzję klienta co do zawarcia umowy. Działania objęte zobowiązaniem przyjmującego zlecenie winny być tego rodzaju, aby umożliwiały klientom identyfikację dającego zlecenie jako stronę przyszłej umowy oraz podjęcie czynności zmierzających do jej zawarcia, a także, aby pozwalały ustalić wpływ agenta na zawarcie konkretnej umowy. W przypadku agenta zobowiązanego do zawierania umów jego obowiązki nie mogą ograniczać się do samego składania oświadczeń woli w imieniu dającego zlecenie, lecz winny ponadto obejmować działania odpowiadające cechom pośredniczenia.

 

Ocena stałości pośredniczenia winna być dokonywana metodą typologiczną. Na istnienie tej cechy mogą wskazywać takie okoliczności jak: pośredniczenie przy umowach w sposób powtarzalny zawieranych przez dającego zlecenie; rodzajowe określenie przedmiotu umów objętych pośredniczeniem; brak oznaczenia liczby umów objętych pośredniczeniem (czyli uzależnienie rozmiaru świadczenia pośrednika od czynnika czasu); długi okres zamierzonej współpracy stron.

 

Małgorzata Grzesik-Kulesza

Delegated legislation in Polish Constitution of 1997

Summary

The article focuses on the issue of delegated legislation which is the legislative activity of bodies other than the Parliament in order to pass the acts with legal power of those passed by the Parliament, delegated to those organs in a special constitutional delegation in Polish Constitution. The author presents the types of delegated legislation based on the source of delegation and based on the legal conditions authorizing passing the acts with legal power of laws and shows their legal status. The second part of the article presents the characteristics and the role of a regulation with legal power of a law in Polish Constitution of 1997 pointing out the legal limitations in their application and legal gaps in legal regulations of those legislations.

 

 

Katarzyna Kaczmarczyk- Kłak

 Human dignity in Polish Constitution and in constitutions of other states

Summary

The objection of the article is to present the constitutional regulations in Poland and in selected states in the issue of protection of human dignity. The author describes the evolution of the protection of human dignity and freedoms drawn from it through ages and compares them to the modern solutions in this subject in Europe. The analysis brings to a conclusion that despite of differences in regards to the content, source of the principle of protection of human dignity, in many legal systems there has been constitutionalization of it. In most of the states the human dignity is considered to be a general good that needs to be protected.

 

Teresa Bernadetta Kulik, Jolanta Pacian, Anna Pacian, Hanna Skórzyńska, Agata Stefanowicz

The obligation to maintain the medical confidentiality

 Summary

The purpose of the work is to present the legal regulations in regards to the medical confidentiality, the obligation to maintain it and to act in accordance to it. All medical doctors are subject to keeping the professional confidentiality. This duty is drawn from the Hipocratic oath done by doctors and also from the law on profession of medical doctor and profession of dentist and the law on health care centers. The mentioned laws regulate also the situations when a medical doctor can be discharged from maintainng the duty of medical confidentiality. Those situations are to be treated as exceptions only in a part explaining departure from the obligation imposed by the law. Legal regulations in regards to the exemption from the obligation of maintaing the medical confidentiality do not protect information given by the patients or relating to their health state. The obligation of doctors discretion which is a significant element of doctor’s ethics should result from kindness and respect towards a patient. Discretion should be obvious manifestation of diplomacy, gentleness which constitute the main principles and professional virtues of a medical doctor. The patient-doctor relations should be based on trust. Trustworthy doctor protects the patient’s secrets as his own. Doctor’s discretion is important not only from the moral point of view but also should be indicator of his efficiency. According to the most severe legal regulations, a medical doctor is obliged to maintain all information given by and regarding the patient, even if it does not constitute medical information.

 

Maciej Rudnicki

 

The legal and fiscal aspect of the public and private partnership.

Prawno-podatkowe aspekty partnerstwa publiczno-prywatnego

Summary

 

 

The article focuses on the subject of the legal and fiscal aspect of the public and private partnership (PPP). In regards to the personal income tax it is important to notice that exempt from tax is contribution of a public entity made by a private subject in purpose of implementation of the aims included in the private-paublic partnership contract.

In accordance to the law of private-public partnership of 12 December 2008, the form of support of public sector can be direct donation finansing part of  the PPP’s assets. Accodring to the law of income tax of legal persons such donations would be subject to taxation which leads to substantive increase fiscal obligations of the private subject at the level of early stage of the project what might result in unnecessary increase of the payments made by public sector. In this situation, it is worthy to visibly exepmt such dotations of tax on legal persons.

In addition to the issue of tax on goods and services of PPP, it is important to state that the support from the public pool may be in a form of annual installments for the private subject. According to the currently binding law on VAT such payments are considered as remuneration for services subject to 22 % rate of VAT. Because of the fact that public entities usually are not able to recover due tax, the amout of financial support from the public pool has to be increased properly. Author suggests then to take measures in order to amend the law of tax on goods and services in result of which for the purpose of that tax, the public supportof the project done in private-public cooperation would be defines as service subject to 0% rate of VAT.

The article includes also the issue of taxation of privatization od direct capital company (as enterprise) with 100% of participation of an self-govering units and the issue of accountancy

 

Jeżeli chodzi o kwestie opodatkowanie podatkiem od towarów i usług partnerstwa publiczno-prywatnego, to należy wskazać, że wsparcie ze środków publicznych często może przyjmować formę rocznych płatności na rzecz podmiotu prywatnego. Zgodnie z aktualnie obowiązującymi przepisami w zakresie podatku VAT płatności te uznaje się jako wynagrodzenie za usługi, podlegające 22% stawce VAT.  Ponieważ podmioty publiczne zwykle nie mogą odzyskać należnego podatku, kwota wsparcia ze środków publicznych musi być powiększona o jego wysokość. Autor postulowałby zatem zmianę ustawy o podatku od towarów i usług, w wyniku której dla celów tego podatku publiczne wsparcie przedsięwzięć partnerstwa publiczno-prywatnego definiowane byłoby jako usługa podlegająca 0% stawce VAT.

W artykule poruszone są także kwestie opodatkowanie prywatyzacji bezpośredniej spółki kapitałowej (jako przedsiębiorstwa) ze 100% udziałem  jednostki samorządu terytorialnego oraz zagadnienia rachunkowości przedsięwzięć publiczno-prywatnych.