Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1991, nr 4


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    Spis treści RPEiS 53(4), 1991
    (Wydział Prawa i Administracji UAM, 1991)
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    Spółki z udziałem zagranicznym w Polsce
    (Wydział Prawa i Administracji UAM, 1991) Kępiński, Marian
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    Ewolucja opodatkowania przedsiębiorstw zagranicznych prowadzących działalność gospodarczą w Polsce
    (Wydział Prawa i Administracji UAM, 1991) Małecki, Jerzy
    Nationalization and political and economic changes implemented after the II World War have never eliminated the economic activity of foreign investors in Poland. Taxation of foreign legal and natural persons conducting their economic activity in Poland is based on two sets of legal regulations: - international agreements on the prevention of double taxation and on the promotion and protection of foreign investment, - domestic tax legislation regulating the taxation of domestic units and special provisions applicable exclusively to foreign investors. Hitherto existing evolution of taxation consisted in concluding newer and newer international agreements protecting financial interests of foreign investors. The reconstruction of the Polish tax system is carried out with the principle of generality and equality of taxation in mind. It means that special regulations addressed to some selected group of taxpayers, including foreign investors, will gradually disappear. The efficiency of a given economic unit must be verified by market, and not by tax privileges granted by the state.
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    Instrumenty ochrony prawnej instytucji zagranicznych na przykładzie stosunków RFN-Polska
    (Wydział Prawa i Administracji UAM, 1991) Popowska, Bożena
    The article presents the protection of foreign investment in the light of the provisions of the Agreement on Promotion and Mutual Protection of Investment concluded between Poland and the Federal Republic of Germany and in the light of Act of 14 VI 1991 on Companies with the Participation of Foreign Investors. Those regulations provide that foreign investment is subject to special protection in three different situations, i.e. in the case of expropriation, damage resulting from social unrest, etc., and in the case of withdrawal of capital. The protection of investment in the first case manifests itself through a statutory limitation of admissibility of expropriation (expropriation is allowed only in the public interest) and through the investor's right to financial compensation, if expropriation has taken place. At the same time the Constitution requires that such compensation should be ,just". Both the Act of 14 VI 1991 as well as the Agreement define the procedure of determining and payment of such compensation; the Act provides an additional instrument of protection, namely the guarantee granted by the Minister of Finance. In the case of damage resulting from social unrest, etc. on the area of the localization of investment, the Agreement requires that foreign investors should be treated not less favourably than domestic investors. Thus, the protection of investment depends on the scope of protection provided for in domestic legislation. Sums received as compensation in the above cases can be transferred freely, just like in the case of the sale or liquidation of investment. The scope of payments subject to the right of free transfer is defined similarly in both documents.
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    Jurysdykcja krajowa sądów polskich według umów zawartych przez Polskę z państwami europejskimi
    (Wydział Prawa i Administracji UAM, 1991) Zedler, Feliks
    The article presents the problems of domestic jurisdiction in civil cases, regulated in bilateral contracts signed by Poland with Austria, Bulgaria, Czecho-Slovakia, Finland, France, Jugoslavia, German Democratic Republic, Romania, Hungary and the USSR.