Ius Novum最新文献_第7页

Cyborg Artwork 艺术品城

Ius Novum Pub Date : 2022-06-01 DOI: 10.26399/iusnovum.v16.2.2022.14-a.nowak-gruca

Aleksandra Nowak-Gruca

引用次数: 0

Crowdfunding as a Source of Financing for Companies in Poland – Economics and Legal Issues 众筹作为波兰公司融资的一种来源——经济和法律问题

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.2-e.jasiuk-r.wosiek

Ewa Jasiuk, Roman Wosiek

引用次数: 0

Civil Liability of Audit Firms – Part II 审计事务所的民事责任——第二部分

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.1-k.slebzak-m.j.zielinski

Krzysztof Ślebzak, M. Zieliński

{"title":"Civil Liability of Audit Firms – Part II","authors":"Krzysztof Ślebzak, M. Zieliński","doi":"10.26399/iusnovum.v16.1.2022.1-k.slebzak-m.j.zielinski","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.1-k.slebzak-m.j.zielinski","url":null,"abstract":"Summary The study in question is about civil liability of audit firms. The authors attempt to reconstruct the liability regime for damage caused by audit firms under the Act of 11 May 2017 on statutory auditors, audit firms and public supervision. The considerations lead to an answer to the question whether under the law as it stands there is an independent regime of civil liability of audit firms, and if so, whether it is permissible to apply thereto the provisions of the Civil Code relating to torts and contractual liability and to what extent. Resolving this issue also allows for a reference to other specific issues relating, inter alia, to the scope of application of statutory limits of liability, or qualifying breach of professional standards by the statutory auditors from the point of view of the premises of liability. The first part of the study addresses the issue of the separate civil liability of audit firms and contractual liability for the audit of separate financial statements towards the audited entity. The second part of the study addresses issues of contractual and tort liability against third parties for damages caused in connection with auditing individual financial statements of, as well as the liability of an audit firm in connection with auditing of consolidated financial statements and for the provision of activities other than audit. Conclusions of the paper are also be presented.","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"5 - 26"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43862340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Rector’s Decision Concerning the Recognition of a Student’s Act as a Lesser Disciplinary Breach 校长关于承认学生行为为较轻违纪行为的决定

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.6-a.kania-chramega

Agnieszka Kania-Chramęga

{"title":"Rector’s Decision Concerning the Recognition of a Student’s Act as a Lesser Disciplinary Breach","authors":"Agnieszka Kania-Chramęga","doi":"10.26399/iusnovum.v16.1.2022.6-a.kania-chramega","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.6-a.kania-chramega","url":null,"abstract":"Summary The article aims to draw attention to selected issues, inter alia imperfect legal solutions and potential interpretational discrepancies, generated by the present spin on the penalty of admonishment imposed on students by a rector for a lesser disciplinary breach of rules and regulations. The analysis conducted with the use of the formal-dogmatic method leads to a conclusion that de lege ferenda the legislator should clearly determine the legal character of the penalty of admonishment, as well as a rector’s procedural ‘decision’ on its imposition. The findings also indicate that a rector’s decision to impose a penalty of admonishment for a student’s act recognised in concerto as a lesser disciplinary breach of rules and regulations is not absolute in nature and, thus, it is difficult to treat it as a discretionary or arbitrary one. Analogically, it should be assumed that while classifying a disciplinary breach of rules and regulations as a lesser breach of law, it is of extraordinary importance to refer to the content of Article 1 § 2 CC and the provisions of Article 115 § 2 CC. As a result, it should also be indicated that what is especially important in order to explain the essence of a lesser disciplinary breach of rules and regulations is the output of the doctrine as well as penal case law, which tries to explain a concept of a ‘lesser offence’.","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"102 - 116"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45794738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Erasure of Conviction Concerning Cumulative Penalties 关于累积处罚的定罪的撤销

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.7-b.j.stefanska

B. J. Stefańska

{"title":"Erasure of Conviction Concerning Cumulative Penalties","authors":"B. J. Stefańska","doi":"10.26399/iusnovum.v16.1.2022.7-b.j.stefanska","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.7-b.j.stefanska","url":null,"abstract":"Summary The article discusses the issue of erasure of conviction concerning the penalty imposing a fine or limitation of liberty apart from the penalty of deprivation of liberty. In the present legal state, it is not possible to solve the problem unequivocally. The exception is the penalty of a fine imposed together with the penalty of deprivation of liberty with the suspension of its execution. Thus, there is a need to make amendments to Criminal Code and introduce provisions determining conditions for erasure of all convictions at the same time. Using the formal-dogmatic method based on the linguistic-logical analysis of the provisions of Criminal Code regulating erasure of convictions, the author suggests a solution of the problems. Assuming that erasure of conviction takes place by virtue of law after the statutory period stipulated for the penalty of deprivation of liberty, the author believes that there is no obstacle to erasure of the whole sentence, both the fine and the penalty of limitation of liberty. At the same time, the author suggests adding Article 107 § 5a CC in the following wording: “In case of conviction under Article 37b or imposition of the penalty of a fine apart from the penalty of deprivation of liberty, erasure of the sentence shall take place after the periods stipulated in Article 107 § 1. 4 and 4a.”","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"117 - 132"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48436422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dealing With Common Complaints in Execution Proceedings in Administration 行政执行程序中常见投诉的处理

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.5-w.m.hrynicki

Wojciech M. Hrynicki

{"title":"Dealing With Common Complaints in Execution Proceedings in Administration","authors":"Wojciech M. Hrynicki","doi":"10.26399/iusnovum.v16.1.2022.5-w.m.hrynicki","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.5-w.m.hrynicki","url":null,"abstract":"Summary The article discusses the issue of priority of jurisdiction proceedings over simplified complaint proceedings in enforcement proceedings in administration. The author notes that allegations included in common complaints may be similar to those included in the legal remedies available to the obliged (and other participants) in the enforcement proceedings in administration. At the same time, the author argues that filing a common complaint – instead of an appropriate legal remedy in the enforcement proceedings in administration – does not cause an automatic entitlement on the part of the body with general jurisdiction over complaints to deal with such a complaint outside the pending enforcement proceedings in administration. On the contrary, the regulations in force oblige to handle such a complaint within the framework of pending enforcement proceedings and this usually takes place, given the allegations of the complaint, within the framework of the initiated procedure of the appropriate legal remedy in these proceedings. The author emphasises that the primacy of jurisdiction proceedings means that the consideration and settlement of common complaints containing allegations against the conducted enforcement proceedings by a body of general jurisdiction for common complaints, instead of by an enforcement body (sometimes a supervisory body), should be qualified as consideration of a complaint by a body not competent in the case.","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"83 - 101"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41655338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Gloss on the Supreme Court Ruling of 17 November 2021, V KK 384/21 最高法院2021年11月17日的裁决，V KK 384/21

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.9-s.krajnik

Szymon Krajnik

引用次数: 0

Review of the Resolutions of the Supreme Court Criminal Chamber Concerning Substantive Criminal Law, Penal Fiscal Law and Law on Misdemeanours Passed in 2021 审查最高法院刑事分庭2021年通过的关于实体刑法、刑事财政法和轻罪法的决议

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.8-r.a.stefanski

Ryszard A. Stefański

{"title":"Review of the Resolutions of the Supreme Court Criminal Chamber Concerning Substantive Criminal Law, Penal Fiscal Law and Law on Misdemeanours Passed in 2021","authors":"Ryszard A. Stefański","doi":"10.26399/iusnovum.v16.1.2022.8-r.a.stefanski","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.8-r.a.stefanski","url":null,"abstract":"Summary This scientific research-based article aims to analyse resolutions and rulings of the Supreme Court Criminal Chamber concerning substantive criminal law, penal fiscal law and law on misdemeanours passed in 2021 as the response to the so-called legal questions. They concerned the concept of a violent crime (Article 41a § 1 CC), liability for making false testimony for fear of penal liability (Article 233 § 1a CC), randomness-based nature of a game of chance (Article 2 par. 3 and 5 of Act of 19 November 2009 on games of chance), the change of a valid sentence passed for the commission of a crime in case the criminal classification changes and it becomes a misdemeanour instead of a crime (Article 2a § 1 Misdemeanour Code), and the concept of ‘predominant business activity’ laid down in Article 6 par. 2 of Act of 10 January 2018 establishing a ban on trading on Sundays and public holidays. The main scientific objective is to assess grounds for the Supreme Court’s interpretation of the provisions regulating the issues addressed in the questions to the organ. The main scientific theses indicate that the so-called legal questions to the Supreme Court play an important role in ensuring uniformity of common and military courts’ judgements because the justification provided by the Supreme Court is deepened. The research findings are original in character because they creatively extend the interpretation included in the analysed resolutions. The research is mainly of national relevance. The article is of considerable importance for jurisprudence: it contains a deepened dogmatic analysis and a big load of theoretical thought, as well as is useful for legal practice enriching the Supreme Court’s arguments and providing circumstances supporting different opinions.","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"133 - 163"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69276568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Definition and Scope of Electronic Communications Secret 电子通信秘密的定义与范围

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.4-m.rogalski-p.szustakiewicz

M. Rogalski, Przemysław Szustakiewicz

引用次数: 0

Liquidation Preference Clause in the Light of Freedom of Contracts and Selected Institutions of Commercial Law 契约自由与商法制度选择视角下的清算优先权条款

Ius Novum Pub Date : 2022-03-01 DOI: 10.26399/iusnovum.v16.1.2022.3-s.balcarek

Szymon Balcarek

{"title":"Liquidation Preference Clause in the Light of Freedom of Contracts and Selected Institutions of Commercial Law","authors":"Szymon Balcarek","doi":"10.26399/iusnovum.v16.1.2022.3-s.balcarek","DOIUrl":"https://doi.org/10.26399/iusnovum.v16.1.2022.3-s.balcarek","url":null,"abstract":"Summary The purpose of the article is to present the notion of liquidation preference clause, to describe its types, as well as to discuss its application in the light of the principle of freedom of contracts and certain institutions of Polish commercial law. The article uses the following research methods: formal-dogmatic analysis of legal norms, analysis of case law and legal doctrine, comparative method. The liquidation preference clause entitles certain shareholders of the company to be satisfied in a certain amount before the other shareholders in case of a liquidation event. A liquidation event may be understood both as liquidation of the company and events unrelated to the liquidation, such as sale or merger of companies. The limitations of the liquidation preference clause are set by the principle of freedom of contract. The author of this article advocates the admissibility of such a construction of the liquidation preference clause, that in case of its application excludes some partners from participation in income obtained in connection with the liquidation event. Pursuant to the provisions of the Polish Commercial Companies Code, there is a possibility to include the liquidation preference clause in the capital company agreement, by using the institution of preference of shares or granting personal rights to certain shareholders. In the opinion of the author the more appropriate institution considering the purpose of the liquidation preference clause is granting of personal rights to certain shareholders, which is an entity right connected with the person of the shareholder, and not a right connected with shares.","PeriodicalId":33501,"journal":{"name":"Ius Novum","volume":"16 1","pages":"45 - 58"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48549439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0