Odpowiedzialność prawnofinansowa na przykładzie odpowiedzialności za naruszenie dyscypliny finansów publicznych

Author(s): Irena Czaja-Hliniak / Language(s): Polish Issue: 1/2009

Liability of public bodies is an important question in activities of a democratic state. Similar as in other law disciplines, legal liability takes place also in the domain of legal-financial regulations. It is possible to distinguish broad spectrum of liability, e.g. liability of bodies to other bodies, liability of bodies to organisational units, and liability of both bodies and units to natural persons.Liability problems concern all branches of financial law, but especially budget, tax and banking law. They are related to activity of for example banks or tax offices and the duties of their employees. One important kind of liability is related to banking and fiscal secrets. A particular kind of liability is the responsibility for a violation of public finance discipline, including budgetary discipline. In the range of this liability there exist interesting doctrinal concepts, e.g. liability of organisational units, or persons being the members of bodies or decision making bodies. There also exists a wide range of liability premises, a separate system of punishment and separate procedural principles. Thus all of these issues should be thoroughly studied.

Polskie prawo dewizowe na tle zmian europejskiej rzeczywistości

Author(s): Andrzej Buczek / Language(s): Polish Issue: 1/2008

Kontrowersyjne regulacje obciążeń daninowych gospodarstw rolnych

Author(s): Irena Czaja-Hliniak / Language(s): Polish Issue: 1/2006

After the access to the European Union the subject of Polish agriculture has become one of the important points of financial politics. Harmonisation of normative regulations with European Union ones as well as with other law disciplines, especially in respect to various taxes, plays the crucial role in relation to farm liability for public levy and particularly for taxes. The notions of a farm, agriculture tax liability and the influence of its construction on other taxes are of basic importance. The controversial regulations refer not only to agriculture tax but also to other taxes concerning farms, such as property tax, VAT, income tax, civil law action tax, inheritance and donation tax. Reviewing tax liability concerning farms one can notice a tendency to treat farms in a privileged way. Unfortunately there is lack of harmonisation and sufficient precision in regulations included in various taxes. Many normative regulations should be modified or at least correlated or precisely specified.

Prawne, ekonomiczne, finansowe i polityczne aspekty samorządowego długu publicznego

Author(s): Henryk Gawroński / Language(s): Polish Issue: 1/2006

Przyczyny oraz skutki zmian prawnofinansowych instrumentów ochrony środowiska

Author(s): Wojciech Fill / Language(s): Polish Issue: 1/2006

Nadzór i kontrola nad samorządem terytorialnym jako odmiana sankcji norm prawa publicznego a standardy prawne Rady Europy

Author(s): Piotr Feczko / Language(s): Polish Issue: 1/2006

Realizácia vyučovania prava a zvysovame pravneho vedomia, ako významný faktor skvalitňovania l'udských zdrojov v podmiankach Akadémie ozbrojených sil gen. Milana Rastislava Štefánika so sídlom v Liptovskom Mikuláši, Slovenská republika

Author(s): Miroslav Hrášok,Jaroslav Nekoranec / Language(s): Slovak Issue: 1/2006

Current political, economic and cultural changes in area of security have to be followed by changes in education and training. Law and legislation are these which are not separable of college study pro- grams. The goal is to improve a legał consciece of managers who will work in the Armed Forces of the Slovák Republic in years to come.

The Commonwealth of Poland-Lithuania at the time of the Noble Democracy – a Polish Anomaly?

Author(s): Jerzy Malec / Language(s): English Issue: 1/2020

The article deals with the specifi city of the noble democracy in the Polish-Lithuanian Commonwealth. Contrary to the absolutism dominant in Western Europe, where the fullness of power was concentrated in the hands of the monarch, in Poland, starting from the 16th century, power passed into the hands of the noble state, and republican forms were mixed with monarchist ones (the so-called republica mixta).The Sejm becomes the highest organ of power, bringing together the full legislative power, the power of the elected monarch gets limited, the administrative structure – based on lifetime offices – is anachronistic (until the middle of the 18th century), the judiciary retains its state character and from the 16th century becomes independent of the king, which is unique compared to most of the then existing countries. The system of democracy of the nobility created at that time clearly distinguishes the Polish political system from the solutions that were dominating during the modern era. In the first half of the 18th century, this form of government becomes deformed. During the magnate oligarchy, real power passes into the hands of a small group of the richest. Poland is in the state of decline. To counteract this, reforms are being gradually introduced during the reign of Stanisław August Poniatowski, the last Polish king. However, they prove to be long overdue. The constitution passed on May 3, 1791 – the second in the world – did not last long, and the third partition of Poland meant the loss of independence for 123 years. The reasons for the fall of the Republic of Poland can be found in the external factors, in the disintegration of state institutions and the growing anarchy, but also in a specific Polish systemic anomaly, which did not withstand the confrontation with the centralized absolute monarchy of the neighbouring countries.The attempt to build in Poland a democratic state based on law turned out to be premature.

Uniwersały Rady Nieustającej z lat 1775–1788. Część III: Materie ekonomiczne

Author(s): Marcin Głuszak / Language(s): Polish Issue: 1/2021

The matters most frequently discussed in the universals of the Permanent Council, apart from the issues of the judiciary and judicial law, were matters related to economics. Particular emphasis was placed on the functioning of royal cities under the supervision of the Police Department of the Permanent Council, including control over the course of propination auctions. In single universals, the Council focused its attention, among others, on the issues of road infrastructure, agriculture, forestry, the raw materials industry, trade and treasury.

„Urządzenie gmin i wójtów” w konstytucyjnym Królestwie Polskim. Część I: Przygotowania i fiasko pierwszego projektu z 1817 r.

Author(s): Michał Gałędek / Language(s): Polish Issue: 1/2021

What concepts underlie the organization of public authority over the peasants in the constitutional Kingdom of Poland? Was there any intention to reform the administrative system inherited from the Duchy of Warsaw? To answer these questions, the research of the concepts formulated during the work on draft bills in the years 1814–1818 in order to modify the assumptions developed in the Duchy, on which the public authority entrusted to the wójts was based, was carried out. It commenced by the so-called Civil Reform Committee on the legal and systemic reconstruction of the Duchy of Warsaw in July 1814. The closing date is determined by the moment of issuing the order of the Establishment of communes and wójts on May 30, 1818. The article is divided into two parts. The first part discusses the works and debates conducted until the rejection of the first draft bill presented to the Council of State on February 28, 1817.

„Wstrząsające wspomnienie uzurpacji Bonapartego?” – uchwalenie zasad prawa spadkowego do kodeksu cywilnego Wolnego Miasta Krakowa

Author(s): Piotr Michalik / Language(s): Polish Issue: 1/2022

Establishing the Free City of Krakow (1815–1846) at the Congress of Vienna, the protecting powers of Austria, Russia, and Prussia decided that new codes of laws would be adopted in place of the French and Austrian law that had been in force on its territory so far. The subject of this article in its first part is the analysis of codification works carried out in Krakow in the years 1816–1818 by the Assembly of Representatives and the Legislative Committee appointed by them. The result of this work, conducted under the supervision of the Organizing Commission headed by the residents of the protecting powers, was the enactment in 1818 of 297 principles of law to the proposed but ultimately not introduced codifications. The second part of the paper presents a detailed analysis of the adoption of 31 principles of inheritance law to the new civil code being prepared, which was to replace the Napoleonic Code (Code Napoléon). This analysis indicates to what extent the Krakow legislators intended to base their own civil codification on the solutions adopted in French law.

Uniwersały Rady Nieustającej z lat 1775–1788. Część IV: Polityka społeczna

Author(s): Marcin Głuszak / Language(s): Polish Issue: 1/2022

In addition to judicial and economic matters, the activities of the Permanent Council focused on widely understood social policy, namely: student recruitment to the Academy of Medicine in Cracow, the prevention of begging, vagrancy and escape of the peasants from Russia. Furthermore, the Permanent Council was acting in an area of education and issued the universals devoted to raising funds for the Commission of National Education. The actions of the Permanent Council were not always effective, because the local authorities and the nobility did not want to comply with regulations contained in the universals.

Moje wspomnienia Stanisława Srzednickiego jako źródło historyczne. Część I

Author(s): Eryk Zywert / Language(s): Polish Issue: 1/2022

My Memoirs by Stanislaw Srzednicki is a narrative source of yet undetermined usefulness in the study of the history of the Congress Kingdom of Poland. The purpose of the presented research is the source criticism of the memoir within the framework of three thematic areas designated by selected memories relating to family (part I), education and professional career of the memoirist (part II). The undertaken analysis enables determining the reliability of the First President of the Supreme Court’s account and allows indicating factual discrepancies, assessing their scale and explaining their probable causes. The results of this work provide a basis for evaluating the usefulness of My Memoirs as a historical source in the study of the second half of the 19th century and the beginning of the 20th century. A story of Stanislaw Srzednicki – an important court official of the Congress Kingdom of Poland who played an indispensable role in the Polish state- and law-making process of the Second Polish Republic – becomes a natural correlate of the conducted analysis.

„Godność stanu (zawodu) lekarskiego” w Polsce – perspektywa historycznoprawna (1918–1991)

Author(s): Piotr Zieliński / Language(s): Polish Issue: 1/2022

This paper presents the genesis of the formation of the doctors’ and dentists’ professional self-government in Poland and discusses the most important stages of shaping the deontology of the aforementioned profession since the beginning of the Second Polish Republic. The paper is devoted to the ethical principle of preserving the dignity of the medical profession and not acting in a manner that undermines trust in that profession (as referred to in Article 1 of the Code of Medical Ethics of 1991). The authors have given special attention to the changes that have taken place over the years and have shown different approaches to the perception of this medical ethics’ principle.

Relikty staropolskiej skarbowości na ziemiach polskich po rozbiorach – rekonesans

Author(s): Piotr M. Pilarczyk / Language(s): Polish Issue: 1/2023

The partitions of the Polish-Lithuanian Commonwealth did not cancel out a number of existing solutions in the sphere of public finance. At the beginning of the 19th century, a number of structures from the Old Polish era were preserved in the Duchy of Warsaw and the Kingdom of Poland. Changes took place primarily in the area of the management of state finances, but in the case of individual taxes many of them lasted for a long time. Changed and reformed, some public services even survived into the 20th century. The structure of public revenue did not change much in the post-partition era either. One can also see many similarities between the pre-partition era and the times of the Duchy and the Kingdom in the shape of public expenditure. Thus, in the 19th century in the Polish territory in the field of public finance and fiscal law, new solutions were juxtaposed with numerous relics of the pre-partition era.

Wilkierz miasta Debrzna z 1407 roku

Author(s): Andrzej Gierszewski,Piotr Kitowski / Language(s): Polish Issue: 1/2023

Town statutes of Debrzno from 1407 are currently the oldest known collection of rights of small towns in Pomerania. The document prepared by the City Council and approved by the Teutonic Knights consists of 48 articles which regulated the most important aspects of the life of the commune and introduced penal sanctions for specific offenses. A copy of the document preserved in the State Archives in Szczecin allows us to assume that its original content could have had a different layout and that some resolutions were updated after the release of the statutes. The set of laws regulated the life of the commune in an almost unchanged form until the first partition of Polish Commonwealth in 1772.

Oblatowanie wyroków sądów podkomorskich w księgach ziemskich na przykładzie praktyki województwa łęczyckiego w drugiej połowie XVI wieku

Author(s): Krystian Stacherski / Language(s): Polish Issue: 1/2023

The article analyzes the provisions of the Formula processus iudiciarii from 1523 in the scope in which they constituted the obligation to record the judgments of the border court (iudicium succamerariale) in the records of the land court (iudicium terrestre). The author, relying on the border court judgments found in handwritten records of the noble courts’, presented the application of these provisions in the Łęczyca Palatinate in the 16th century. He then demonstrated that presenting border court documents to the land court in accordance with the Formula processus served the intended purpose of strengthening the connection between border courts and land courts. The impact of the Formula processus on the border procedure in the Łęczyca Palatinate becomes noticeable only in the early 1540s, and the observed practice at that time undergoes no significant changes until the end of the century.

Łódzka Delegatura Rady Adwokackiej w Warszawie w latach 1927–1938

Author(s): Dorota Wiśniewska / Language(s): Polish Issue: 1/2023

The advocates and advocate’s trainees of Łódź were affiliated with the Bar Council of Warsaw, established in February 1919, which acting on the basis of internal regulations, appointed its representatives in individual localities. According to the sources, the Council’s delegate functioned in Łódź as early as 1925–1926. However, due to the systematic increase in the number of members of the bar in this city, it became necessary to expand the representation, which resulted in the establishment of a collegiate Delegation in 1934. This entity operated on the basis of its elaborate regulations, adopted by the Bar Council on June 25, 1935, which remained in force in almost unchanged form until the outbreak of World War II. Some modifications were made by the Bar Council on January 2, 1937, in connection with the stance of the General Assembly of the Łódź Bar on increasing the number of representative members. With a relatively wide range of competencies, the Łódź Delegation undertook activities in the field of amicable courts, tax matters, among others, and also sought to combat the unlicensed legal services.

Legitymacje szlachectwa na ziemiach polskich pod zaborami

Author(s): Michał Nowak / Language(s): Polish Issue: 1/2023

The article discusses the procedures for legitimizing nobility in Polish lands under the Austrian, Prussian, and Russian partitions. In the Polish-Lithuanian Commonwealth, the processes of legitimization were based on court “noble reputation trials,” where the primary evidence consisted of witness testimonies. After the partitions of Poland, these procedures were formalized, and heraldic offices were established in each partition. In the Prussian partition, noble legitimization was mainly economic in nature: it granted access to mortgages and exemption from long military service. However, the process was met with resistance by the nobility due to strong Germanization tendencies. In the Austrian partition, the nobility was divided into magnates and knights, and legitimization aimed to integrate them into the Austrian system. In the Russian partition, the procedures were the most chaotic and complicated, leading to numerous forgeries. In the Kingdom of Poland, the Heraldic Office operated, which from 1836 conducted proceedings confirming noble status. These processes were less restrictive than in the Russian partition, and the nobility could legitimize themselves until 1861, when the Heraldic Office of the Kingdom of Poland was abolished.

Powrót emigranta, czyli o pierwszych doświadczeniach i działalności Michała Kleofasa Ogińskiego w Rosji w 1802 roku

Author(s): Sławomir Godek / Language(s): Polish Issue: 1/2023

Michał Kleofas Ogiński, former treasurer of Lithuania, a member of Targowica Confederation and later a Kościuszko insurrectionist, ruined by the confiscation of his estates after the fall of the uprising, returned to Lithuania in 1802 after eight years of exile. The magnate immediately made efforts to put his property affairs in order. In particular, he tried to take over the administration of the decaying estate of his uncle, Franciszek Ksawery Ogiński, and secure it for his children. Having failed to communicate with his infirm relative, Ogiński sought help from the governor of Mińsk, Zachar Karneyev, and then in St. Petersburg. In the capital, he managed to establish contacts at the imperial court and even submitted a relevant memorandum to Alexander I. The monarch’s favour enabled Ogiński to obtain several ukases in 1802–1804, which made room for the sorting out of his extremely intricate property affairs.