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    Reception of the 'Limited liability company (GmbH)'
    Commercial Law in Southeastern Europe: Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War
    Pandemic Poland: Impacts of Covid-19 on Polish Law
    Ebook series4 titles

    Legal Area Studies Series

    By Martin Löhnig, Argita Malltezi, Armela Kromiçi and

    ()

    About this series

    The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts.

    Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state.
    The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.
    LanguageEnglish
    PublisherBöhlau Wien
    Release dateOct 11, 2021
    Reception of the 'Limited liability company (GmbH)'
    Commercial Law in Southeastern Europe: Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War
    Pandemic Poland: Impacts of Covid-19 on Polish Law

    Titles in the series (4)

    • 3

      Pandemic Poland: Impacts of Covid-19 on Polish Law
      Pandemic Poland: Impacts of Covid-19 on Polish Law

      Pandemic Poland: Impacts of Covid-19 on Polish Law

      Martin Löhnig
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      Poland has been in a phase of change since 2015. The constitutional system of the Third Republic is being restructured. The Judiciary, media, schools and universities are the main focus of attention. This restructure is being celebrated by the government as a renewal of the Polish state, but is being branded by the opposition as the destruction of the Polish Republic in favour of an illiberal democracy. In this already very difficult situation, Poland was confronted with the major challenges posed by a pandemic. What effects will the crisis have on the restructuring of the constitutional system? At present, it seems that the pandemic is acting as a catalyst for those changes. This book aims to provide an informed commentary on those developments and what they mean for the Third Polish Republic.

      Poland has been in a phase of change since 2015. The constitutional system of the Third Republic is being restructured. The Judiciary, media, schools and universities are the main focus of attention. This restructure is being celebrated by the government as a renewal of the Polish state, but is being branded by the opposition as the destruction of the Polish Republic in favour of an illiberal democracy. In this already very difficult situation, Poland was confronted with the major challenges posed by a pandemic. What effects will the crisis have on the restructuring of the constitutional system? At present, it seems that the pandemic is acting as a catalyst for those changes. This book aims to provide an informed commentary on those developments and what they mean for the Third Polish Republic.

    • 6

      Reception of the 'Limited liability company (GmbH)'
      Reception of the 'Limited liability company (GmbH)'

      Reception of the 'Limited liability company (GmbH)'

      Martin Löhnig
      0 ratings
      0 ratings

      The limited liability company (GmbH) was created by the German legislature in 1892 as a company form without any historical forerunners or suggestions from comparative law. It brought about a readjustment of the relationship between the chance of profit and the liability risk. However, criticism from the jurisprudence that had not been included in the quick legislative process was also heard from the start. As early as 1892, Levin Goldschmidt expressed concern that the GmbH would replace 'principally more solid forms of company'. However, this criticism did not prevent the company form of the GmbH from being adopted in numerous European countries, or at least seriously considering its reception.

      The limited liability company (GmbH) was created by the German legislature in 1892 as a company form without any historical forerunners or suggestions from comparative law. It brought about a readjustment of the relationship between the chance of profit and the liability risk. However, criticism from the jurisprudence that had not been included in the quick legislative process was also heard from the start. As early as 1892, Levin Goldschmidt expressed concern that the GmbH would replace 'principally more solid forms of company'. However, this criticism did not prevent the company form of the GmbH from being adopted in numerous European countries, or at least seriously considering its reception.

    • Commercial Law in Southeastern Europe: Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War
      Commercial Law in Southeastern Europe: Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War

      Commercial Law in Southeastern Europe: Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War

      Martin Löhnig
      0 ratings
      0 ratings

      In late Ottoman South-Eastern Europe, traditional Ottoman law, court systems and court personnel on the one hand, and ultra-modern French and German/Austrian law on the other, clashed. Thus, more than ever before, this region lay on the "tectonic boundary" of several legal continental shelves. This location makes South Eastern Europe a laboratory in which elements from different legal cultures coexist, mutually influence each other and merge with each other: A legal space characterised by plurality and hybridity, which due to these characteristics ultimately appears more modern than the - at least supposedly - homogeneous legal areas on the individual legal continental shelves.

      In late Ottoman South-Eastern Europe, traditional Ottoman law, court systems and court personnel on the one hand, and ultra-modern French and German/Austrian law on the other, clashed. Thus, more than ever before, this region lay on the "tectonic boundary" of several legal continental shelves. This location makes South Eastern Europe a laboratory in which elements from different legal cultures coexist, mutually influence each other and merge with each other: A legal space characterised by plurality and hybridity, which due to these characteristics ultimately appears more modern than the - at least supposedly - homogeneous legal areas on the individual legal continental shelves.

    • Fair taxes or budget revenues at any price?: Polish tax law in the post-BEPS era
      Fair taxes or budget revenues at any price?: Polish tax law in the post-BEPS era

      Fair taxes or budget revenues at any price?: Polish tax law in the post-BEPS era

      Martin Löhnig
      0 ratings
      0 ratings

      The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.

      The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.

    Author

    Argita Malltezi

    Prof. Dr. Argita Malltezi Ph.D., is a professor of company and business law, at the University of Tirana. She has obtained the degrees and titles from University of Tirana and KU Leuven. She has served as a legal officer for the UN, focusing on international law and institutional building, and later opened her own legal consultancy firm. Throughout her career she has lectured and conducted research at various Albanian and European institutions. She has authored and co-authored several books and various publications on Albanian Company & Business Law, Concessions & PPP Law, Women Property Rights in Companies, Albanian Private International Law.

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