Niestabilność prawa podatkowego jako czynnik ograniczający zaufanie podatników do systemu prawa

Author(s): Maciej Schmidt / Language(s): Polish Issue: 1/2018

In the Polish reality, changes in the law are common, and in the case of tax law, this phenomenon is almost widespread. This situation means that entrepreneurs and other taxpayers are not able to apply these regulations in a correct manner in practice. Changes to the law carried out in the form of frequent amendments to the existing provisions make reading and understanding of the content of law and regulations difficult. A random way of introducing changes results in a decrease in the quality of the law, and sometimes even its internal contradiction. This situation results in issuing tax law ruling by tax authorities, which in similar circumstances have diametrically different interpretations. This causes an increase in the number of claims in administrative courts. The article presents the above-mentioned factors as the reason for the limited confidence of taxpayers both in the legal system and tax authorities. The changes that took place in the recent period were analysed. These changes should lead to greater stability of regulations and consequently growing confidence.

Zadania samorządu terytorialnego wobec kryzysu w rodzinie

Author(s): Jacek Z. Szwaja / Language(s): Polish Issue: 4/2012

The need to support the family by the state is considered as one of the fundamental principles, both by international standards, as well as national regulations. Article refers here both on the European Social Charter and the Constitution of the Republic of Poland, which occupies a prominent place art. 18 which states that the family is under the protection and care of the Polish Republic. In this article the author discusses the tasks of local government units and its administration in cases of family emergencies, administrative aspects of the position control, basically the limits set by the rules of bodily material and formal administrative law. The purpose of these tasks indicates that they are undertaken primarily in order to allow families to overcome difficult situations arising or resulting from the crisis in the family. Mark also be that these tasks are undertaken when the family alone, without the support given to her not being able to restore indicated above intrafamilial stability and balance. These tasks are undertaken within the social assistance as an instrument of social policy. Among the possible solutions I found it useful overview of the tasks to be performed legally entrusted to municipalities, counties and local government voivodship. This choice is justified by the position, which in the exercise of public functions account for local self-government. Applies here, the constitutional principle of the presumption set of tasks and responsibilities of local government. Local government shall perform all public functions except those that have not been reserved by the Constitution or statutes to the organs of other public authorities. scope of the discussion has been limited to discussion of local government tasks undertaken in a crisis of relations and relations between parents and child. These tasks primarily linked with, that in emergency situations to help ensure proper care of the family and children. However, the State had expressed in these cases, especially in the judicial function of the courts in family matters and juvenile justice, law enforcement bodies actions and judicial probation service. The activities carried out in the field of institutional support can be analyzed from different points of view. The items made here considerations, it seems reasonable to draw attention to three issues, namely: the nature and type of tasks assigned to local governments, form and operation of these units and their organizations and procedure.

Konflikt pomiędzy państwem a Kościołem dotyczący rozporządzeń wykonawczych do konkordatu z 1925 roku w sprawach nauczania religii w szkołach

Author(s): Jan Szczepaniak / Language(s): Polish Issue: 3/2006

Wielka eksploatacja małych gruntów. Ingerencje władz niemieckich w postępowania działowe gospodarstw rolnych prowadzone przez sądy polskie (nieniemieckie) w Generalnym Gubernatorstwie w latach 1939–1945

Author(s): Hubert Mielnik / Language(s): Polish Issue: 1/2022

The article aims to indicate how the German authorities, administrative and judicial, interfered in the proceedings before the Polish (non-German) courts in the General Government, the subject of which were farm divisions. The thesis of the article assumes that the German authorities interfered with the functioning of Polish (non-German) courts in the area in question due to the necessity to achieve certain political goals in the GG (effective exploitation of agricultural resources). The basic research material used in the article is archival sources and sources of law. By analyzing the preserved archival files and the practice of the functioning of the judiciary in the GG, one can see ways to reduce the phenomenon of fragmentation of farms.

Samorządowy wymiar polskiej polityki zagranicznej 2012–2022. Część I: Zarys ogólny

Author(s): Krzysztof Babij,Rafał Jaśkowski / Language(s): Polish Issue: 1/2022

The subject of the article concerns the role and participation of the Polish local government in the foreign policy of the Republic of Poland in 2012–2022. In part I of the article describes the legal acts and program documents on the basis of which the local government can pursue its external policy. The goal of part I is to analyze the diversification of activities in foreign policy, with particular emphasis on the interests of local government. The part 2 concentrates on a specific local government (the city of Łódź) that tries to pursue an active international policy. The main goal of the article is to examine the activity of local governments in the foreign policy of the state in the aspect of broadly understood reflection on the international environment of the Republic of Poland. This type of analysis may be used to organize the knowledge about the possibilities, conditions and benefits, or possible losses of conducting elements of foreign policy by Polish local governments.

Kwestia tablic rejestracyjnych jako punkt zapalny w stosunkach między Serbią i Kosowem w latach 2011–2022

Author(s): Sławomir Kowalski,Robert Sendek / Language(s): Polish Issue: 2/2023

The problem of license plates issued to Kosovo Serbs became the main reason for the escalation of tensions between Belgrade and Pristina in summer 2022. Due to the threat of a regional conflict, international institutions, including EU diplomacy, became involved in mediation between both sides. The international peacekeeping troops stationed in Kosovo also contributed to stabilizing the situation. The reason for the dispute between the Serbian and Kosovo authorities is the question of which license plates Kosovo Serbs could use in their vehicles. The article describes the causes of the problem resulting from historical conditions and international decisions on the status of Kosovo. It also presents the threats resulting from the lack of mutually satisfactory regulations on this issue, and discusses the attempts made in the past to seek solutions to this problem.

The climate change speaking subjects in the Slovak quality press

Author(s): Tomáš Profant / Language(s): English Issue: 1/2023

The discussion devoted to the climate crisis, like the crisis itself, is not a natural phenomenon but one that is wo-/man-made. It is socially constructed. It is not economic think-tanks that dominate this socially constructed discussion but other actors that do. This article analyses who is quoted and paraphrased in Slovak media writing about climate change. The analysis is based on 60 articles that were published in the third quarter of 2019 in selected non-tabloid daily newspapers (i.e. the quality press) in Slovakia – SME and N. The results show that natural scientists dominate the media discussion of this topic and are the source of almost one-third of the statements quoted and paraphrased in the newspapers. They are followed by politicians, who make up onefifth of those quoted or paraphrased. Social scientists, activists, and NGOs each make up just 7% of those quoted or paraphrased. This research represents the first step towards answering the question ‘Who speaks?’ when it comes to this issue and towards a more thorough discourse analysis that could reveal how certain voices are marginalised in the mainstream public debate.

Tantiemy dla współtwórców utworu audiowizualnego w kontekście usług platform streamingowych oraz dyrektywy w sprawie prawa autorskiego na jednolitym rynku cyfrowym

Author(s): Iga Bałos / Language(s): Polish Issue: 2/2023

The aim of the article is to present the nature of remuneration due to film co-authors and performers on the basis of Art. 70(2)(1) of the Act of February 4, 1994 on copyright and related rights (CRRA). The current wording of the provision does not take into account the realities of the contemporary audiovisual industry and changing habits of audience who give up cinema screenings in favor of VoD. The streaming services also replace usage of films stored on DVD or other carriers. According to Article 18 of Directive (EU) 2019/790 of the European Parliament and of the Council of 17 April 2019 on copyright and related rights in the digital single market, the Member Stated shall ensure that where authors and performers license or transfer their exclusive rights for the exploitation of their works or other subject matter, they are entitled to receive appropriate and proportionate remuneration. According to the author of this article, the said article, with respect to coauthors of an audiovisual work should be implemented by extending the scope of Art. 70(2)(1) of the CRRA by introducing an inalienable right to appropriate remuneration for making the work publicly available in such a manner that anyone could access it at a place and time individually selected by them.

Analiza krytyczna efektywności unijnych sankcji finansowych zastosowanych wobec Federacji Rosyjskiej

Author(s): Angela Pacholczak / Language(s): Polish Issue: 30/2024

The article focuses on the issue of international sanctions of a financial nature in the context of, in particular, the challenges to their effectiveness generated by the cryptocurrency market. An essential point of reference for this analysis is the current case of sanctions imposed by the Council of the European Union (supported by the application of complementary sanctions by part of the international community) on the Russian Federation in relation to that country’s military aggression against Ukraine. The aim of this article is to show different perspectives on the assessment of the effectiveness of sanctions and, in particular, to identify the sources why, in a key number of cases, while weakening the economic potential of the sanctioned state, they nevertheless fail to achieve the original objective of their imposition, i.e. the deterrence of military action. In this subject, the axis of interest is the current and prospective impact of blockchain-based financial solutions on the creation of an important loophole in the sanctions regime to eliminate or marginalise the effects of international financial sanctions. The issue is also assessed through the prism of the crypto-asset market regulation entering into force in the European Union in the near future and the implementation of the so-called travel rule for cryptocurrency transactions.

Critical analysis of the effectiveness of EU financial sanctions against the Russian Federation

Author(s): Angela Pacholczak / Language(s): English Issue: 30/2024

The article focuses on the issue of international sanctions of a financial nature in the context of, in particular, the challenges to their effectiveness generated by the cryptocurrency market. An essential point of reference for this analysis is the current case of sanctions imposed by the Council of the European Union (supported by the application of complementary sanctions by part of the international community) on the Russian Federation in relation to that country’s military aggression against Ukraine. The aim of this article is to show different perspectives on the assessment of the effectiveness of sanctions and, in particular, to identify the sources why, in a key number of cases, while weakening the economic potential of the sanctioned state, they nevertheless fail to achieve the original objective of their imposition, i.e. the deterrence of military action. In this subject, the axis of interest is the current and prospective impact of blockchain-based financial solutions on the creation of an important loophole in the sanctions regime to eliminate or marginalise the effects of international financial sanctions. The issue is also assessed through the prism of the crypto-asset market regulation entering into force in the European Union in the near future and the implementation of the so-called travel rule for cryptocurrency transactions.

Efekt mrożący

Author(s): Wojciech Brzozowski / Language(s): Polish Issue: 4/2023

The chilling effect is a real threat to freedom of expression and unfettered public debate. It occurs when, as a result of the conduct of public authorities, an individual decides to refrain from freely exercising his or her rights, even though they have not been formally restricted or taken away. This self-restraint is caused by fear of the negative consequences of freely exercising one’s rights, which leads the individual to calculate whether the action in question, although formally lawful, is cost-effective. Such a fear should be real and therefore at least substantiated by objective factors. The account is less obvious if the renunciation of the exercise of rights is based on a threat that is unreal or vague.In legal discourse, the chilling effect is also identified, not necessarily correctly, in different contexts. First, it is sometimes recognised in cases of pressure by political authorities on independent judges. Second, it is claimed in relations between non-state actors, especially between government-sponsored private agencies that launch smear campaigns against political opponents, or between internet platforms and their users. Such use of the chilling effect doctrine may be intellectually appealing, but ultimately dilutes its meaning.It is much easier to identify a chilling effect when it is assumed to be the consequence of a flaw in the design of a legal provision than when it is alleged to result from acts of application of the law. In the latter case, the concept of chilling effect seems to serve two main purposes: the criticism of bad practices on the part of public actors, and the strengthening of the persuasiveness of judicial decisions that employ the concept. Its usefulness for legal analysis is therefore limited.

Kiedy cnota staje się maską tyranii, czyli jeszcze kilka uwag o rozstrzygnięciu Trybunału Konstytucyjnego w sprawie K 1/20

Author(s): Agata Niżnik-Mucha / Language(s): Polish Issue: 4/2023

In its judgment of 22.10.2020 (K 1/20), the Constitutional Court ruled out the possibility of aborting a pregnancy due to the occurrence of a so-called embryopathological premise. It deprived women of the possibility to make an autonomous decision in the case of severe and irreversible disability or incurable disease of the fetus. The paper analyses the Court’s errors in, inter alia, establishing the constitutional status of the nasciturus, conducting the dignity argument or the proportionality test. The authoress shows that the judgment is political and ideological in nature and that the Court refers to the judgment in Case K 26/96 in a selective and manipulative manner. The text to some extent polemics with the theses of P. Łącki and B. Wróblewski presented in the paper on Niekonstytucyjność tzw. aborcji eugenicznej (embriopatologicznej). Schemat argumentacji Trybunału Konstytucyjnego w sprawie K 1/20 (Unconstitutionality of the so-called eugenic (embryopathological) abortion. The pattern of argumentation of the Constitutional Tribunal in Case K 1/20), which came out in the previous issue of the “Przegląd Konstytucyjny” quarterly.

Wyrok Wielkiej Izby Europejskiego Trybunału Praw Człowieka z 11 października 2022 r. w sprawie Beeler przeciwko Szwajcarii (skarga nr 78630/12) (od MZ)

Author(s): Mateusz Danilewicz / Language(s): Polish Issue: 4/2023

СУМИРАН ОСВРТ ВРЗ МЕЃУНАРОДНОТО ПРАВО ЗА ПРАВАТА НА ЧОВЕКОТ И НЕГОВИТЕ МОМЕНТАЛНИ СЛАБОСТИ КАКО ПОТЕНЦИАЛ ЗА ЗАШТИТА НА ЖЕНИТЕ ОД РОДОВО ЗАСНОВАНО НАСИЛСТВО-НОВА КОНВЕНЦИЈА ЗА РОДОВО ЗАСНОВАНО НАСИЛСТВО

Author(s): Luljeta Xhemaili / Language(s): Macedonian Issue: 1/2023

Throughout history, various forms of violence have manifested themselves in society as a result of the dominance of certain sectors or groups over others. In this context, gender-based violence is a key social mechanism for perpetuating women's subordination, because male hegemony—power considered the generic inheritance of men—is based on social control over women. Therefore, violations of women's human rights are directly or indirectly related to the gender system and mainstream cultural values. According to the terms of the Universal Declaration of Human Rights; International Covenant on Civil and Political Rights; International Covenant on Economic, Social and Cultural Rights; Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment; and the Convention on the Elimination of All Forms of Discrimination Against Women, women enjoy the same rights and freedoms as men and autonomy. Gender-based violence, the protection of victims - survivors, the punishment of perpetrators of this type of violence and the support of survivors is one of the most controversial issues. at the international level in recent times. Along with the lines of discussion that follow, this paper argues that in an effort to strengthen existing frameworks, it is important to recognize that existing international human rights law already imposes broad and detailed obligations on states in relation to gender violence. and that proposals for a new instrument and other measures should not undermine but rather complement existing protection. He argued that greater efforts should be made to invoke and enforce existing standards, regardless of the position adopted on the desirability of a new treaty. The question that naturally arises is whether the new convention provides an overview of the role played by international law and its practice in advancing efforts to protect women from gender-based violence, so is a new convention desirable? , what measures might be applied if such an instrument were to be approved, and how it might be properly accomplished.

From Ancient Oracles to Modern Techniques: The Evolution of Deception Detection and the Benefits of Investigative Interviewing

Author(s): Eduardo Pérez-Campos Mayoral,Eduardo Lorenzo Pérez-Campos,Fernanda Paola Pérez Campos Peláez,Rashna Juliette Pérez Campos Peláezd / Language(s): English Issue: 1 (59)/2024

Throughout history, different methods and instrumental designs have been used to identify and obtain the truth. Some of the methods described in this work are based on myths that have remained over time, but due to this legacy are unlikely to be applied, such as the Osiris judgment. In this study, we analyzed the characteristics of these methods, such as the period in which they were used, their scientific validation, and their passive or active approach according to the literature. Some approaches have established the theoretical foundations for the development of more precise technologies that are currently used, such as the Bisha Bedouin Court System (ordeal by fire), which is based on arousal theory (response). This work also includes innovative applications such as the use of interview techniques to detect deception, which stands out for their wide spectrum of use in different contexts. Finally, we mention elements of investigative interview models and highlight the benefits of using verbal approaches to detect deception.

A Letter to the Editor Regarding the APA’s Terminology Reference for the Science of Psychophysiological Detection of Deception

Author(s): James Allan Matte / Language(s): English Issue: 1 (59)/2024

Między sprawiedliwością a praworządnością. Sąd Najwyższy II Rzeczypospolitej wobec problemu odpowiedzialności karnej na podstawie tzw. kodeksu Tagancewa za zdradę kraju popełnioną w okresie I wojny światowej

Author(s): Damian Szczepaniak / Language(s): Polish Issue: 1/2023

The issue of criminal responsibility for the crime of state treason committed during the First World War in the territory of the former Congress Kingdom of Poland was one of the problems which the Polish judicial system faced in the first years after restoring independence in 1918. The present paper is an attempt at demonstrating that in the judicial practice concerning such cases, the Supreme Court did not actually adhere to the laws in effect. The Supreme Court interpreted those laws in an incorrect and sometimes contradictory manner in order to establish the possibility of condemning the persons who were deemed guilty of treason against Poland. In fact, the Supreme Court aimed at satisfying the social sense of justice which demanded responsibility of persons who acted against the interest of the Polish cause in the particularly difficult time of the fight for independence.

Freedom of Expression in Privacy vs. Public Interest, a Case for Open Justice in Extended Reality

Author(s): Adnan Hadziselimovic,Krzysztof Pijarski / Language(s): English Issue: 1/2023

This paper continues the discussion on advanced jurisprudence, outlined in Algorithms, Ethics and Justice (Hadzi, 2022), where restorative justice was proposed for the mitigation of artificial intelligence (AI) crimes. Algorithms, Ethics and Justice proposed an alternative approach to the current legal system by looking into restorative justice for AI crimes, and how the ethics of care could be applied to AI technologies. The paper signifies an expanded version of Hadzi’s contribution to the Digital Research in Humanities and Art Conference (Hadzi, 2023), focusing on the notion of cyber offenses in extended reality (XR), given the rise of the metaverse (Anderson, Rainie, 2022; Chohan, 2022), and the future scenario of bio-metrical data of EEG capable headsets (Graham, 2022) being misused by rogue companies and/or criminals (Jaber, 2022; Nair et al., 2022; Zhao et al., 2022). The authors Begin by questioning the cyberspace – including the emerging metaverse – as public sphere, i.e. a social space in which democracy is being enacted to explore open justice in extended realities (XR), and then by continuing the discussion around the right to be forgotten and the freedom of the press versus privacy, through a comparative analysis between the legal situation in the EU and that of the USA. The paper concludes by warning against excessive state control while attempting to project a desirable scenario of multiple digital public spheres.

TRADICIONALNA DRUŠTVA I ULOGA ŽENA: VJETAR PROMJENE

Author(s): Amra Čengić / Language(s): Bosnian Issue: 1/2024

Traditional societies have long been characterized by deeply ingrained gender roles and expectations, with women typically occupying subordinate positions and having limited agency and opportunities for self-determination. However, in recent times, a wind of change has been sweeping across these societies, challenging and transforming the role of women. This transformative process is driven by various factors, including increased access to education and information, changing societal attitudes, and the recognition of the potential contributions and rights of women. The wind of change is also fueled by women's movements and advocacy for gender equality and women's rights. In many traditional societies, the role of women is gradually expanding beyond the confines of the household. Women are entering the workforce, participating in politics, pursuing leadership positions, and contributing to economic development. This shift is not only benefiting women individually but also positively impacting the overall social fabric and economic growth of these societies.Efforts are being made to dismantle barriers that hinder women's full participation and to promote gender-responsive policies and laws. While progress is being made, challenges persist. Deeply entrenched patriarchal structures and cultural norms continue to hinder the full realization of women's potential.

Educational Needs of the Judicial Administration in the Context of Digitalization

Author(s): Diana Dimitrova,Darina Dimitrova,Velina Koleva / Language(s): English Issue: 4/2024

The administration of the judiciary is an integral part of the structure of the state administration, but human resource management specifically in the judicial administration is still an understudied area. The scientific objective of this work is to examine the educational needs of judicial administration, in the introduction of digitalization processes in judicial administration and in human resources management. In order to achieve the formulated aim, specific scientific research approaches and methods are applied in the paper. In the theoretical-methodological plan, a systematic approach, a method of analysis and synthesis, an interdisciplinary approach, a descriptive method, etc. are used. Along with them in empirical plan the survey research, in-depth interviews, participation in discussions, content analysis of documents are used. The approaches applied in the overall research are those of induction and deduction. As a result of the complex analysis, conclusions and summaries are drawn, and solutions are proposed for improving the work of the administration of the judicial authorities.