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.

КОМПЛЕТНО ИЗДАЊЕ КЊИГА V. БРОЈ 5. 1922

Author(s): Evgenij S. Varga,Milan Ćurčin,Matija Murko / Language(s): Croatian,Serbian Issue: 05/1922

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.

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.

„Револвираща“ собственост: притежанието между ЯН- и ИН-собствеността

Author(s): Stoyan Stavru / Language(s): Bulgarian Issue: 1/2024

The article examines the concept of "revolving ownership" as a metamodel of property, whose structure allows for the interchange (rotation) of diverse components included in it, each capable of achieving different objectives through varied means. It is noted that the metamodel of revolving ownership can be utilized in the creation and structuring of property models over specific entities, necessitating consideration of specific social and environmental factors. In this context, a distinction is made between yang-ownership ("classic" private ownership used as an instrument for growth through extraction and accumulation, analogous to so-called "extractive" ownership) and yin-ownership (engaged possession involving a healthful balance between rights and obligations, i.e., flexible distribution of various components aimed at achieving sustainable equilibrium, analogous to the so-called "generative" ownership). The thesis is presented that the sooner the "proprietary" nature of yang -ownership is overcome, yielding to its dominance through the integration of balancing yin-components, the more easily and effectively legal professionals can propose novel and diverse ownership models. The recognition and acknowledgment of the complexity of nature imply greater intricacy in contemporary property law. It is time for property law to reconsider its unquestionable axioms and seek an appropriate solution to the challenges humanity faces today.

Educational dimension of judicial self-governance in the exercise of the judicial independence principle: The case of Serbia in the European integration process

Author(s): Ana S. Knežević Bojović,Vesna B. Ćorić / Language(s): English,Serbian Issue: 1/2024

The rule of law is the cornerstone of democracy and the European Union accession process. Independent judiciary is an important facet of the rule of law, while judicial competence and judicial self-governance are among its elements. One of the dimensions of judicial self-governance is its educational function. By using dogmatic, exegetic and empirical legal methods, the paper examines the extent to which the demands formulated in interim benchmarks for Chapter 23 are aligned with the well-balanced approach to the principle of judicial self-governance and, further, the manner in which such self-governance is implemented in practice within the framework of the process for the adoption of the multiannual work program of the Serbian Judicial Academy. The authors conclude that the plan preparation process represents an adequate platform for duly observing the said concept, while the program itself can contribute to improving the competence of judges and, consequently, strengthening their independence.

Families on the Border and “Families Without Borders”: Discourses on “Families” in the Context of the Crisis on the Polish-Belarusian Border

Author(s): Ada Tymińska / Language(s): English Issue: 3/2023

Families, including those with children, constitute a significant group of people crossing the Polish-Belarusian border. The aim of this article is to analyse the discourse on the Polish-Belarusian border in the context of the place that the category of “family” finds in it, and what role and responsibility is assigned to children and parents. The theoretical framework for these reflections is primarily critical childhood studies. For this purpose, the author analyzed Polish-language online statements about the humanitarian crisis on the Polish-Belarusian border published between mid-August 2021 and the 1st of January 2023. The research included statements by institutional actors (e.g. Border Guard), media publications as well as public comments by social media users (Twitter). In the case of the humanitarian crisis on the Polish-Belarusian border, the term “family” is used in a variety of ways – from building a sense of symbolic solidarity (the “Families Without Borders” group), through referring this term to the presence of particularly vulnerable people among migrants, to attributing responsibility for the risks regarding the situation of children at the border to either parents or state institutions, depending on the discourse. Reflections on the Polish-Belarusian border seem to be part of the tensions related to the concepts of “family”, “parenthood” and “children”.

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.

Социални иновации за превенция на престъпно поведение при деца, настанени в резидентни грижи и тяхното значение за националната сигурност

Author(s): Desislava Mitkova / Language(s): Bulgarian Issue: 1/2024

By the end of 2022, 654 social services aimed at children and families will be provided within the territory of the Republic of Bulgaria. Of these, 303 are aimed at providing residential care for children. According to data from the Social Assistance Agency during this period, the number of residential users was 2,992. Involvement in criminal activities among some of the children in residential care can be seen not only as a personal life challenge but also as a problem that affects the whole society. Children, regardless of whether they are raised and educated in a family or alternative environment, are the future of the nation. In this context, and given the serious number of child users of residential social services in our country, it is necessary to consider the possibilities for social innovations and good practices for the prevention of criminal and antisocial behavior among this vulnerable group.

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

Sprawozdanie z międzynarodowego seminarium naukowego pt. „EU standards on effective judicial protection and judicial independence”, Kraków, 4 grudnia 2023 r.

Author(s): Natalia Hanusek,Zuzanna Topyłło / Language(s): Polish Issue: 4/2023

Recenze závěrečných prací I/2024

Author(s): Irena Holcová,Jan Hospes,Radim Charvát,Adam Jareš,Andrej Krištofík,Jakub Míšek,Veronika Příbaň Žolnerčíková,Michal Tuláček,Roman Vybíral / Language(s): Slovak,Czech Issue: 29/2024

Selection of reviews on high quality student theses on various topics concerning ICT law.

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.