The Act on Public Procurement is not applied for orders and competitions whose value does not exceed an equivalent of the amount of 14,000 Euros in the Polish zlotys, referred to as small orders. The lack of clear regulations in the national law does not mean that the ordering party is exempt from the obligation to obey the provisions of the Treaty on the Functioning of the European Union. The author discusses the norms and rules for granting small orders, taking account of the requirements that beneficiaries of Structural Funds must meet. She also presents potential sanctions for irregularities. The article is aimed at showing that they can result in a financial correction, also in the case of orders that are not included in the Act on Public Procurement.
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The aim of the provisions creation in the enterprises is to limit of economic risk and to indemnify economic unit before adverse economic events which can be foreseeable. But the provisions, as a estimate largeness, often can be used as instrument to increase or decrease of the financial result of enterprises. This paper present the problem of the manipulation of financial result of enterprises with drain of the provisions by enterprise managers.
This article deals with commercial corporations and the legal capacity to act by their own juridical acts. The provisions of the previous Czech Civil Code stated that legal persons have legal capacity during their existence. A similar provision doesn’t exist in the new Civil Code. The important question is whether the legal person, i.e. a commercial corporation, has or doesn‘t have legal capacity and whether a member of its statutory body is in the position of a classic representative (agent) or not. The author concludes that we cannot use the legal institution of legal capacity and legal incapacity for commercial corporations. The next conclusion is that a member of the statutory body is a representative sui generis and we cannot apply legal provisions regarding common representation (agency) to him/her automatically, but only subsidiary in case that the application isn’t excluded by provisions relating to legal persons.
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