Browsing by Author "Kosikowski, Cezary"
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Item Charakter prawny powiązań finansowych socjalistycznych przedsiębiorstw państwowych(Wydział Prawa i Administracji UAM, 1973) Kosikowski, CezaryEn refusant une division, appliquée dans la littérature mais déjà peu utile, des charges des entreprises en prestations d'impôt et non d'impôt l'auteur a accepté quedans les relations de l'économie socialiste, où des comptes réciproques des entreprises constituent un certain esemble de liens servant à la réalisation des tâches de restribution et de l'intervention, une diversité des formes juridiques des comptes résulte d'un choix conscient et des principes divers quant à la fonction de la forme donnée des liens. C'est de ce point de vue qu'on a divisé en trois groupes toutes les formes de liens. On s'est accordé de désigner le premier groupe comme liens d'impôt et de dotation. En général ces liens concernent des comptes des entreprises avec le budget. Les liens d'impôt — à cause de son caractère général — constituent l'unité de la politique de budget envers les entreprises. Les impôts sont un instrument efficace pour ramasser des recettes de budget, et en même temps ils rendent possible l'influence du budget sur les certains domaines de l'économie financière des entreprises. Ce sont aussi les formes de financement des entreprises par le budget en guise de dotations budgétaires qui jouent un rôle essentiel. Elles décident non seulement de complément des propers moyens des entreprises, mais aussi d'un nivellement des conséquences de la différenciation des prix dans l'économie socialiste. Le deuxième groupe comprend des liens de système, concernant des déplacements planifiés des moyens financiers entre divers groupes des entreprises liés entre eux, ce qui résulte des formes du groupement et du système financier en vigueur. Des comptes de système ont pour but une influence plus individualisée sur l'économie finacière des entreprises. Cela décide en quelque sorte de la correction des comptes d'impôt et de dotation. En outre un déplacement de moyens entre les entreprises possède un caractère net des comptes de compensation. Des comptes d'impôt et de dotation et encore de système se complètent réciproquement, constituant une construction moderne à deux grades du système des liens. Dans le troisième groupe se trouvent des comptes liés à la regulation des obligations bilatérales des entreprises, ou bien à en certain arrangement (une correction) des comptes financiers de base.1 On peut les désigner, d'une façon convenue, comme des liens de régulation — d'ordre. Elles décident du complément des formes de liens de base des entreprises et ont rapport aux diverses unités, avec lesquelles se joignent des entreprises.Item Dyskusja w sprawie wyodrębniania prawa gospodarczego(Wydział Prawa i Administracji UAM, 1993) Bator, Andrzej; Chełmoński, Adam; Gilas, Janusz; Kosikowski, Cezary; Rabska, Teresa; Wasilewski, Andrzej; Włodyka, Stanisław; Żuławska, CzesławaTo the above question, posed to lawyers interested in corporate law, the editors of "Ruch Prawniczy, Ekonomiczny i Socjologiczny" received a number of answers. Though both the substance and the form of answers were very different, they present a very interesting, contemporary characterization of corporate law and the science of corporate law. 1. There seems no doubt that there is a close connection between corporate law and the political and economic system of the state (see in particular: Cz. Żuławska and C. Kosikowski). Despite this dependency (and the resulting correlation between the concept of corporate law and the political and economic system), there is little change as to the theoretical approach to the "nature" of this law and the method of solving this problem. The issue at stake lies not so much in the fact whether corporate law exists, but whether, and to what extent, it constitutes a specialized part of law, and further, whether this part is of a complex character, or whether it can be placed within one traditional branch of law (in favour of the latter view: Cz. Żuławska, against: S. Włodyka), or, finally, whether separate branches of law and/or scientific disciplines (or subdisciplines) should be distinguished, or both separate branches of law and scientific disciplines (thus all other respondents). 2. The most important issue is the argumentation in favour of distinguishing corporate law (A. Bator, A. Chełmoński, S. Włodyka). The existence of this branch of law seems to leave no doubt. However, the reference to the contents of positive law does not allow to answer the issue of distinguishing the said branch of law. The list of legal definitions and notions introduced by particular contemporary legal acts (e.g., "corporate case", "corporate entity", "economic activity", etc.) would not lead to uniform conclusions. The same can be said about the scope of cognition of courts which have jurisdiction to hear corporate cases (Chief Administrative Court, corporate courts, anti-monopoly court). Finally, frequent amendments to legal acts are not in favour of reaching any conclusions in this respect. 3. Against this background, it is maintained that the term "corporate law", with no other qualifications, cannot be a priori considered to be related to private law or both private and public law problems of corporate activity (A. Wasilewski). Besides, treating this branch of law as a specialized part of civil law (Cz. Żuławska) would not allow to encompass the whole sphere of corporate relations. Finally, the existence of specialized parts of administrative and constitutional law fully justifies the presence of the discipline of public corporate law, separate from private law ( T. Rabska, S. Włodyka). 4. No one was not in favour of a concept of the complex discipline. The respondents stressed that the catalogue of "principles of corporate law", elaborated in the past, ceased to exist (Cz. Żuławska). A view prevails that "corporate law" cannot be practiced as one integrated scientific and didactic discipline (A. Chełmoński). One should also refer to legal disciplines distinguished in Western Europe (S. Włodyka). The above fact is also reflected in university curricula in Poland. The justification is simple: specialization is dictated by specific needs of economic activity, requiring a detailed and complex approach and diversified legal solutions. The above opinion is shared also by other authors (Cz. Kosikowski, T. Rabska). However, final concepts presented by the authors are to a great extent determined by legal disciplines they represent. 5. Many respondents stressed that legal norms regulating "economic relations" cannot be regarded as a separate type of legal norms (in particular, A. Bator). Thus, of foremost importance is the subject-matter of regulation. Hence, there appears a basic question, namely whether the subject-matter of corporate law is the regulation by the state of economic relations from the viewpoint of individual rights and interests of corporate entities (C. Kosikowski, T. Rabska, S. Włodyka), or whether the subject-matter of corporate law refers exclusively to civil-law relations between corporate entities, regulated by dispositional legal provisions (Cz. Żuławska). A relatively new trend in Polish law and in the Polish science of law is the concept of public corporate law, the scope of which is wider than, and different from, the traditional administrative corporate law (T. Rabska, C. Kosikowski, S. Włodyka). Its subject-matter would be aimed at the protection of corporate entities, and not at a direct intervention of the state into the economic activity. Such an approach corresponds with the needs of transformation of the economic system of the state and with new aspects of international economic integration (J. Gilas, T. Rabska). Some respondents stressed that economic matters are regulated mostly by means of public-law, rather than civil-law, acts (J. Gilas) and that the most suitable conception of corporate law is the public corporate law (S. Włodyka). 6. The above opinions on corporate law - presented, out of necessity, in a summary and simplified form — do not allow to formulate any more elaborate generalizations as to the branches of law and corresponding legal disciplines. However, those opinions may be considered a very valuable source of reference and a competent introduction to the discussion on the development of the legal system and the science of law. In this sense, the initiative of "Ruch Prawniczy, Ekonomiczny i Socjologiczny" has fully reached its objective.Item Kredytowanie a odpowiedzialność prawna banku za wyniki działalności przedsiębiorstw(Wydział Prawa i Administracji UAM, 1984) Kosikowski, CezaryThe article is devoted to study of legal solutions adopted in Poland after the economic reform in a sphere of state enterprise crediting. The author advocates that generally binding provisions are too skeleton-like, while banking instructions contain many institutions and solutions colliding with basic acts. The author states on completion of his study that a civil law character of credit relations cannot be adopted without reservations, as both mechanism and procedure of crediting are a substantial departure from rules of entering and executing contracts of civil law. Crediting activities of the socialist banks exceeds usual functions of a credit-giver (lender), what is justified under conditions of socialized economy. The presently adopted model of economy and administration implies however economic independence of state enterprises and liability of several subjects for results of enterpris e s ' activities. It is only banks which are not liable to enterprises and other subjects, what seems to be wrong both in micro- and macroeconomie scale. The author suggests to adopt administrative and legal procedure of realizing credit relations of enterprises with banks and securing proper legal protection for enterprises against banks' decisions.Item Prawno-finansowe formy powiązań przedsiębiorstw państwowego przemysłu terenowego(Wydział Prawa i Administracji UAM, 1969) Dębowska-Romanowska, Teresa; Kosikowski, CezaryThe subject of the consideration of the authors are the settling of the enterprises of the regional industry with the state budget and the range of action connected with it from the side of National Council. These considerations are based on the examination of income and expenses of the regional budget of the voivodeship of Łódź. The authors are interested mainly in the first stage of settling of the enterprise with the budget that covers the turnover tax or the objective estimates and positive or negative balance of the budget. These settlings form the profit of the enterprises. In the phase of the division of profit there follow farther settlings of the budget: the payments of the profit to the budget or estimates for the covering of the losses of the enterprises. In addition to that the authors are dealing with the maturity of collections of the social insurance and tax from immovables and on the other hand the financing of supplies and investments of the regional enterprises considering of the mutual relation of financing the budget to the credit bank and to the division of the amortizational transcript of the enterprises. The conclusions driven out of these considerations concern the tendency to the differentiation of the enterprises with the budget and the share of the profit of the budget out of the regional industry in the complex of income of the budget of the voivodeship.Item Problemy prawne odpowiedzialności związanej z działalnością przedsiębiorstwa państwowego(Wydział Prawa i Administracji UAM, 1989) Kosikowski, CezaryThe author considers legal responsibility to be one of important instruments of increasing effectivity and thriftiness of state enterprises. He believes that the above problem should be regulated comprehensively, and thus it is necessary to depart from a traditional division of responsibility according to the branches of law. Instead, an objective approach should be adopted, for the legislator grants legal protection first of all to an object of legal relations linking a state enterprise with other subjects. The object of legal responsibility connected with the activity of a state enterprise would comprise rights and duties of an enterprise and its organs as well as rights and dutied of other subjects which are in legal relations with that enterprise in organizational, economic and financial spheres. The author suggests to create a theoretical construction of economic responsibility comprising legal, financial and political areas. At the same time, the author presents a catalogue of problems to be solved. It includes the questions of grounds and types of responsibility (liability), and the procedure to disclose, decide about and execute economic responsibility.