Suretyship in German and Polish Law: A Comparative Analysis

Artykuł dotyczy przestępstwa oszustwa podatkowego w niemieckim oraz w polskim prawie karnym. Przestępstwa te należą do nielicznej grupy czynów stanowiących delikty podatkowe, które zagrożone są karą kryminalną w ustawodawstwie niemieckim. W niemieckim porządku prawnym bowiem ustawodawca zdecydował się na kryminalizację tego obszaru patologii jedynie w wąskim zakresie, w przeciwieństwie do naszego rozwiązania, w którym funkcjonuje odrębna ustawa karna penalizująca kilkadziesiąt naruszeń dotyczących finansów publicznych. Przedmiotem rozważań jest ustalenie, w jakim zakresie znamiona przestępstwa oszustwa podatkowego z Kodeksu karnego skarbowego oraz niemieckiej Ordynacji podatkowej pokrywają się ze znamionami klasycznego przestępstwa oszustwa, określonego w polskim oraz niemieckim Kodeksie karnym, a także jakie wynikają z tego konsekwencje.

The Importance of Being First: Economic and Non-Economic Dimensions of Inventorship in US-American and German Law

Civil prospectus liability is the liability for a prospectus which is published in the context of issued securities on the primary market. Both the German and South African legal systems protect investors who are induced into investing by incorrect prospectuses. Chapter 4 of the Companies Act 71 of 2008 contains rules, in s 104 and s 105, which set out the prospectus liability of directors, experts, and others. German law provides comparable provisions. The differences between the two systems become apparent in the detail. South Africa’s statutory prospectus liability clearly sets out the liability of experts and focuses mainly on the personal liability of directors. The German law has traditionally referred to unwritten legal principles in respect of experts. What both legal systems have in common is that the mutual interests of potential plaintiffs and defendants are not exclusively regulated by statute law, and that both pursue a balanced form of investor protection. This article aims to contribute to the future harmonisation of both legal systems in order to facilitate cross-border investments.

Roman Law in Poland-Lithuania in the Light of Aleksander Mickiewicz’s 1829 Lecture on Polish Civil LawSummary The Polish Academy of Sciences library collection at Kórnik holds a manuscript with a lecture on Polish civil law and its history delivered by Aleksander Mickiewicz in 1829 at Krzemieniec School. This lecture provides us with a general idea of Mickiewicz’s views on the impact of Roman law on the development of Polish legal culture. Mickiewicz was rather critical of the views of Tadeusz Czacki, who had argued that Polish law was derived from Scandinavian law. Mickiewicz believed that Polish law under the early kings and princes of the Piast dynasty was a native creation, though subject to limited influence from Roman and German law. He held that Roman law originally came to Poland through canon law, but its influence was superficial. It was manifest in proceedings in the royal courts and in the borrowing of certain terms, which were sometimes used to designate purely indigenous legal institutions. This was also true of the usage of Roman terminology in Polish medieval chronicles. Mickiewicz saw the Roman elements in the 14th-century Statutes of Casimir the Great as an erudite display by their authors or as later additions to the original collection. Mickiewicz also devoted much attention to Lithuanian law. In particular, he showed that the Lithuanian Statutes were subject to the influence of many foreign systems of law including a number of elements borrowed from Roman law (wills, disinheritance, the penalty for parricide). Mickiewicz was convinced that Roman law appeared in the Grand Duchy at the same time as German law, and in connection with Lithuanian peregrinations for study abroad.

Legal translation plays a crucial role in today’s globalized world, where cross-border legal relations are increasingly common. Translating legal texts is not merely a linguistic exercise but a complex act of bridging legal systems and cultures. This paper focuses on the specific challenges involved in translating legal texts from Romanian into German, emphasizing the terminological, conceptual, and cultural differences that make this task especially demanding. The German legal system is characterized by a highly systematic and codified structure, which significantly influence the interpretation of contracts and legal norms. In contrast, Romanian law, though also based on civil law traditions, exhibits distinct institutional and terminological features, including a more pragmatic approach and different emphases in legal interpretation. A major focus of this work is the problem of terminological equivalence. Legal terms are deeply embedded in their respective national legal cultures and cannot always be translated literally. Translators must ensure that the original legal intentions are faithfully conveyed while adapting to the target legal system's requirements. The paper further discusses the different legal philosophies and interpretative traditions in Romania and Germany. While German law stresses systematic interpretation and doctrinal coherence, Romanian law often allows more flexibility, considering case-specific circumstances. These differences underline the translator’s role not only as a linguistic expert but also as an intercultural mediator who bridges legal thinking and ensures accurate, functional communication. Practical examples, such as translating contracts and court decisions, illustrate these challenges. In the case of contracts, vague or ambiguous Romanian clauses must be carefully rendered into precise German formulations to avoid legal uncertainties. Similarly, judgments involve specific legal consequences and institutional logic that require detailed understanding to be correctly translated. In terms of methodology, the paper combines theoretical analysis with practical case studies, aiming to offer concrete strategies for overcoming these challenges. Among these strategies are continuous collaboration with legal experts, the use of specialized legal dictionaries and databases, and the insertion of clarifying notes when necessary. In conclusion, the study underscores that legal translation between Romanian and German law involves more than achieving linguistic accuracy; it requires comprehensive legal knowledge and cultural sensitivity. As global legal interactions continue to grow, the demand for highly qualified legal translators will increase. Only through a combination of linguistic skill, legal expertise, and intercultural competence can translators provide legally sound and culturally appropriate translations.

Human rights – European Convention on Human Rights – European Union – United Nations – Smart sanctions – Constitutional law – French law – German law – Conflicts between legal systems – Equivalent protection – Solange

In Turkish law, pursuant to Industrial Property Code No. 6769, a request for the revocation of a trade mark must first be filed before the Turkish Patent and Trademark Office. The Office’s decision is subject to judicial review. Although this procedure does not entirely eliminate the right of access to a court, it weakens the effectiveness of the right to a fair trial due to the prolonged duration of the process, high costs and restrictions on the submission of new evidence. In cases where commercial activities are heavily dependent on trade marks, such procedural complications may undermine legal certainty and create significant economic uncertainty. A comparative analysis reveals that the legal systems of the European Union, Spain and Germany provide more flexible and efficient solutions. In EU and Spanish law, the complementary design of administrative and judicial remedies strengthens the right of access to a court. In the German legal system, the possibility of choosing between administrative and judicial remedies for the revocation of trade marks not only broadens the scope of judicial review but also promotes the resolution of disputes within a reasonable time. This comparison indicates that the current model governing trade mark revocation in Turkish law requires reconsideration. Adopting the dual-track approach embraced under German law would reinforce the right to seek legal remedies and provide a more balanced and effective protection of the right to a fair trial.

Conditioning Expectations: The Protection of the Employment Bond in German and American Law

On October 1, 2007 – the 48th anniversary of the founding of the People’s Republic of China (PRC) – the Property Rights Law of the PRC (hereinafter “PRL” or “Property Rights Law”) entered into force. The symbolic date clearly expresses the importance of this law, which was fourteen years in the making and of much interest both within China and internationally. The central thrust of the law is the protection of private property through the “socialist market economy” of the People’s Republic of China, which has been widely commented upon and is the law’s major political essence. Due to the law’s orientation towards German Law – in its basic structure and many individual provisions – this article uses Continental and especially German law to explain its major features and peculiarities. Registration requirements for real property rights and real rights for security will in the future be unified – the registration system, at least in the cities, leans on a German system, but does not copy it. The Regulations on residential property developed elements of different legal systems as the basis of a future Chinese solution. A reform of land use rights includes gestures towards the creation of private property in land (at least from an economic viewpoint) – altogether a major step forward not only towards the enactment of a comprehensive Chinese Civil Code but also on the long road of shaping a Chinese rule of law.

Abstract: The UK Supreme court recently rendered two important decisions on penalty clauses: Cavendish v. Makdessi and ParkingEye v. Beavis. The penalty clause is a controversial legal concept in Europe because it can result in high and unreasonable payment obligations. Most European legal systems agree that some form of protection against unreasonable penalty clauses is needed, but differ in the way penalty clauses are restricted. The most extreme approach is followed by English law, where a distinction is made between invalid penalty clauses and valid liquidated damages clauses. The new UK Supreme Court cases introduce new elements in English law in this respect. In this issue, the two decisions are discussed from a comparative perspective by a number of authors from different legal systems (English & Welsh, Belgian, German, Dutch, French, Italian, Swedish and Polish law).

The study addresses disclosure rules in the European Procurement Act 2014 and the German Federal Procurement Act 2016. The transparency requirements in public procurement set out in the EU Directives have different understandings in legal systems, and the level of transparency can therefore vary significantly between EU countries. At the same time, transparency rules affect the ability of economic actors to participate in the procurement process, as excessive disclosure of information can encourage bid rigging, which leads to corruption in state contracts. Therefore, the study will focus on the extent of application of EU rules in the German legal system by analysing the relevant laws and judicial applications in this regard, as well as analysing the rulings of the Court of Justice of the European Union on procurement and Directive 2014/24/EC. The importance of the study is highlighted in determining the extent to which disclosure rules in European Union public procurement are applied in German legislation, in addition to examining how to achieve a balance between transparency and freedom of competition. تعالج الدراسة قواعد الإفصاح في قانون المشتريات الأوروبي لعام 2014 وقانون المشتريات الفيدرالي الألماني لعام 2016. حيث يكون لمتطلبات الشفافية في مجال المشتريات العامة المنصوص عليها في توجيهات الاتحاد الأوروبي مفاهيم مختلفة في الأنظمة القانونية، ولذلك يمكن أن يختلف مستوى الشفافية بشكل كبير بين الدول الأعضاء في الاتحاد الأوروبي. وفي الوقت ذاته تؤثر قواعد الشفافية على قدرة الجهات الاقتصادية الفاعلة على المشاركة في عملية الشراء، حيث أن الكشف المفرط عن المعلومات يمكن أن يشجع على التلاعب في العطاءات، وهو ما يؤدي للفساد في عقود الدولة. ولذلك، ستركز الدراسة على مدى تطبيق قواعد الاتحاد الأوروبي في النظام القانوني الالماني من خلال تحليل القوانين ذات الصلة والتطبيقات القضائية في هذا الشأن، وكذلك تحليل أحكام محكمة العدل بالاتحاد الأوروبي بشأن المشتريات والتوجيه 2014/24/EC. وتبرز أهمية الدراسة في تحديد مدى تطبيق قواعد الإفصاح في المشتريات العامة للاتحاد الأوروبي في التشريع الألماني، بالإضافة إلى بحث كيفية تحقيق التوازن بين الشفافية وحرية المنافسة.

INTRODUCTION. The object of the research consists in the specific procedure of the recognition of foreign decrees of divorce which exists in the German law. The actuality of the object of the research is confirmed by keeping of this procedure during many decades, as well as nowadays, in regard of the recent reform of the law of the European Union about the mutual recognition of decisions in matrimonial matters.MATERIALS AND METHODS. The article is based on the Act of the Federal Republic of Germany of 2009 on Proceedings in Family Matters and on the Family Law Reform Act of the Federal Republic of Germany of 1961, as well as both on the case law to the application of these Acts and on the German legal doctrine which analyzes it. The first Act is and the last Act was before the legal basis of that procedure of recognition. To achieve the results were applied the general and specific scientific methods, in particular the method of comparative legal study.RESEARCH RESULTS. The research result consists in the presentation of the analyzed procedure of recognition of foreign decrees of divorce in German law. It is considered that this procedure is constructed after the model of the recognition and enforcement of foreign judgements. Until the foreign decree of divorce is not recognized in the framework of this procedure, this decree is completely ignored by the German authorities, that means the spouses divorced by the foreign court remain spouses from the point of view of German law with all the ensuing consequences in the field of property and non-property rights both between each other and in the relations with the thirds parties. This procedure is realized by the regional administration of justice whose decision may be a subject matter of scrutiny by the appellate court. Although the delegation of this power to the executive raises by some authors the doubts about its constitutionality, the case law proceeds from the legitimacy of this competence.DISCUSSION AND CONCLUSIONS. The German concept of the obligatory preliminary recognition of foreign decrees of divorce is the equal alternative to the concept of automatic recognition of foreign judgements ruled on the status and legal capacity which exists in Russian law.

This paper uses a large multi-country sample of venture capital firms to compare the approaches to investee valuation and sources of information used by venture capital investors in English, French and German legal systems as well as geographical regions. Different legal systems are significantly associated with the valuation mechanism used. In particular, compared to English-based Common Law systems, VC firms operating in a Germanic legal system are significantly more likely to use DCF based measures and significantly less likely to use PE comparators. This latter result is also the case for VC firms operating in a French legal system who are also significantly more likely to adopt historic cost valuation methods. VC firms in Europe and Asia are significantly less likely than US VC firms to make use of liquidation value methods but significantly more likely to use PE comparators. European firms are significantly less likely to adopt DCF methods compared to US VC firms. VC firms operating under a Germanic legal system are less likely to utilise information from the financial press but significantly more likely to use interviews with entrepreneurs. VC firms operating under a French legal system are more likely to utilise interviews with company personnel as well as sales and marketing information. VC firms in Europe and Asia are significantly more likely than US VC firms to use financial press. VC firms in Asia are significantly less likely to make use of interviews with entrepreneurs or business plan data. VC firms in Europe are significantly more likely to utilise sales and marketing information.

The article focuses on selected rulings of German courts that deal with behaviour defined in the German Criminal Code as the crime of incitement to popular hatred. The purpose of this article is to present how courts have assessed specific statements from the point of view of the occurrence of prohibited acts characteristics in hate speech. The article presents the facts and legal evaluation of the behaviour to indicate which behaviors fulfill the characteristics of the criminal act of inciting to popular hatred under German laws.Also selected rulings of Polish courts, which relate to the interpretation of the characteristics of the hate speech crime, are taken into consideration. The author has selected some rulings of Polish courts, which are thematically similar to the rulings of German courts. In conclusion, the author has pointed out the differences between the characteristics of criminal acts in German laws and Polish laws, and thus a different approach of two judicial systems to some specifically indicated contents.

The profession of investment advisor is relatively young and not very popular in Poland. It was introduced into the Polish legal system under the Act of March 22, 1991, Law on Public Trading in Securities and Trust Funds (Dziennik Ustaw of 1994, No. 58, position 239). Currently, there are 787 people on the list of investment advisors. It is a free profession within the meaning of Art. 88 of the Commercial Companies Code This profession is largely responsible for the proper functioning of economic transactions, including commercial transactions, which results from the specificity of the duties performed by its representatives. As in any profession of public trust, its representatives are required to be particularly diligent in performing it, and above all, they are subject to a more rigorous than common ethical regime, often resulting from codes of professional ethics. The article draws attention to the erroneous identification of the concept of an investment advisor with a financial advisor. The situation of a person violating the ethical norms of the investment advisor’s profession was also presented, in particular what consequences its violation may have on the financial market and whether the state’s response to them is adequate.