@misc{Dziedzic_Michał_Status_2020,
 author={Dziedzic, Michał},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={Municipal commercial companies are legal institutions whose legal status is regulated in various statutory legal acts. Making a correct determination of the scope of regulations affecting the structure and operation of a municipal commercial company depends on its individual features, properties and the purpose it serves. Although they are not directly subject to the provisions of the Public Finance Act of 27 August 2009, they are subject to much broader organizational rigors than other commercial companies, in particular due to the ownership supervision exercised by the competent local government units. The correctness of spending the funds provided by the local government units in the context of the intended goals of the municipal commercial company’s operations was critically assessed during the audit by the Supreme Audit Office. Due to the legislative activity in the field of creating the basis for the operation of subsequent types of municipal commercial companies, the legal regulation concerning them becomes dispersed, which makes it difficult to ensure the correct spending of municipal funds by these companies and the proper use of law in their actions.},
 title={Status prawny komunalnych spółek prawa handlowego},
 doi={10.34616/145072},
 keywords={municipal companies, city companies, ownership supervision, public finance, local government, scope of legal regulation, legal},
}