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Władztwo finansowe jednostek samorządu terytorialnego w kontekście uprawnień gminy

Author(s): Paweł Mańczyk / Language(s): Polish Issue: 4/1/2018

The subject of this paper is the analysis of financial and fiscal sovereignty of municipality. Financial and fiscal sovereignty of municipality are important elements of the wider category which is independence of municipality. The purpose of this paper is to characterize the municipality from the point of view of its ability to collect incomes, especially taxes and from the point of view of entitlement of municipalities in the sphere of lawmaking of local tax law. The research objects are primarily art. 168 and 217 of the Constitution of the Republic of Poland, which regulate, respectively, limited fiscal sovereignty of municipality and fiscal sovereignty of state. Two research methods were applied in the work: the dogmatic-exegetical method and the analytical method. This methods were used to study of the legal doctrine of the self-government, constitutional and tax law, the jurisprudence of the Constitutional Tribunal and the above-mentioned provisions of the Constitution of the Republic of Poland. This analysis allowed to formulate some important conclusions, among which one should be pointed out: the imposition of public levies is the exclusive right of legislative bodies but to the extent established by statute municipalities shall have the right to set the level of local taxes and charges.

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Procedura tworzenia samorządowych zakładów budżetowych – ograniczenia podmiotowe i przedmiotowe

Author(s): Małgorzata Ofiarska / Language(s): Polish Issue: 4/1/2018

Starting from January 1, 2010, self-government budgetary establishments may be created, but the powers of the bodies of local self-government units (units) have been significantly reduced in terms of their creation or transformation. The restrictions are of a subjective and objective nature. The aim of the study is to analyze and evaluate legislation, court decisions and regional accounting chambers, as well as the achievements of the doctrine of the law of local self-government and the law of public finances regarding the scope of the authority of the organs constituting the municipality, with regards to creation, transformation, merger and liquidation of self-government budgetary establishments. The hypothesis was positively verified that the legislator, introducing subjective and objective limitations in the creation of self-government budgetary establishments, left at the same time a wide range of freedom of choice to the authorities between the form of a parabudget economy (local government budget plant) and the form of a fully off-budget economy (municipal company). In this way, it allows the implementation of specific public tasks according to the rules in force in the public finance sector or according to the principles characteristic of the private sector. The paper uses the dogmatic method (as a basic method) and, additionally, the empirical and analytical method (in particular with reference to the jurisprudence of the courts and regional chambers of auditors).

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Współpraca banków spółdzielczych z samorządem lokalnym

Author(s): Przemysław Pluskota / Language(s): Polish Issue: 4/1/2018

Local government units are an attractive client for each bank. Cooperative banks have also seen it increasingly and more willingly to cooperate. They offer their services to smaller local governments. Local character and responsibility for the development of the region stimulate cooperation on many levels. Through effective co-operation, cooperative banks should become a local center of competence and trust, naturally contributing to the local economic climate. The share of local government units in receivables and liabilities of the cooperative banking sector in comparison with other groups is small, despite a steady increase for several years. However, its stabilization is more important than its growth, providing a lasting relationship between cooperative banks and local governments.

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Innowacje proekologiczne w chińskim rolnictwie jako wyraz realizacji planu strategicznego na lata 2016‒2020

Author(s): Karolina Łopacińska / Language(s): Polish Issue: 3/2018

The objective of the paper is to present the directions of the strategic plan of the Chinese government, focused on the modernization of the Chinese agricultural sector by implementing modern solutions and deepening technical progress, which in turn allows increasing the competitiveness of entities in this sector. The paper presents the implementation of modern agricultural technologies that allow for environmentally friendly production as an expression of shaping the social responsibility and ecological awareness of producers in the Chinese agricultural sector. They are aimed at improving the quality of agricultural products in the context of increasing the level of meeting the customers’ needs and increasing their nutritional safety. The considerations are supported by examples of solutions implemented by Chinese producers in selected areas of the analysed sector. In the final part the results and prospects for further development of the agricultural sector in China have been presented. The paper is based on the analysis of data obtained from reports of specialist research institutes and consultancy agencies, as well as other secondary sources of information.

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Notifications of dangerous products from European Union countries in the RAPEX as an e-service

Author(s): Marcin Pigłowski / Language(s): English Issue: 2/2018

The Rapid Alert System for dangerous non-food products (RAPEX) may be considered as a type of e-service, which combines e-administration, e-education and e-health. The RAPEX enables quick exchange of information between national authorities of the European Union (EU) countries on measures taken against products posing a risk to consumers health and safety. In the period 2005–2016 the notifications in the RAPEX related mainly to products originated from China (57%), however, notifications to products from EU countries accounted for 18% of all notifications. Therefore, the goal of the study was to examine, which product categories from EU countries were most commonly submitted in the RAPEX and which was the dependence between product category and origin country, year, risk level, product user, submitting country, risk type and adopted measures. There were cluster analysis and scatterplots using Statistica 12 and pivot tables using Excel applied. The largest number of notifications was submitted to products from Germany, but also from France, Italy, United Kingdom and Poland. There were mainly motor vehicles (and the number of notifications increased last years) and also clothing, textiles and fashion items, childcare articles and children’s equipment, toys and cosmetics. The product user was mainly consumer. The risk level was primarily serious and the risk type was injury. The products were most often submitted by Germany and also Greece and the appropriate measures to products were taken mainly by economic operators.

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Innovation in counteracting insurance fraud

Author(s): Anna Bera / Language(s): English Issue: 4/1/2018

The subject of this article are insurance crime and instruments to counteract them. Insurance fraud covers both criminal offenses and economic crimes, whose common feature is that they infringe the interests of the insurance sector, regardless of their source. Only in the U.S. and UK alone, the losses resulting from insurance frauds are run in billions. Insurance fraud is a complex phenomenon with complicated phenomenology and etiology. The study focuses on innovative instruments for counteracting insurance fraud. The research process required the application of the following research methods and techniques: literary critical analysis, desk research method, observation, qualitative methods, and techniques of graphic presentation of the research results.

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The role of the education system in the development of human capital in the hospitality industry in Poland

Author(s): Anna Tokarz-Kocik / Language(s): English Issue: 4/1/2018

One of the main problems of vocational education is to adapt school education to the changing needs of the labour market. This article characterizes the current Polish system for training personnel for the needs of the hospitality industry as well as presents employers’ expectations in that respect. The article constitutes the result of literature studies and an analysis of available secondary data on the analysed issue.

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Произходът на института на процесуалната субстанция в българското право

Author(s): Todor Kolarov / Language(s): Bulgarian Issue: 3/2020

The article strives to analyse the origin of the institute of procedural substitution (for the lack of a better term) in Bulgaria through historic overview, starting with the law of Ancient Rome, going through ius commune and finishing with the contemporary legal regime. From a procedural standpoint, the conclusion is that the institute came into being at the end of the XIX and beginning of the XX century. While manifestations of procedural substitution can be found in the Roman law, this is not an indication of a formulation of the legal institute itself.

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Публична лекция на г-н Трайчо Трайков, кмет на район „Средец“ на Столична община, пред студенти по право на тема: „Това, което е добро за хората, невинаги е политически павилно, но някой трябва да го свърши“

Author(s): Raina Nikolova / Language(s): Bulgarian Issue: 3/2020

The public lecture is dedicated to the powers of regional mayors within a municipality. It focuses on the lack of financial decentralisation in the area of local self-government. It also describes the powers of regional mayors in the areas of ensuring public order and, in particular, the powers under the Ministry of Internal Affairs Act and the Condominium Ownership Management Act.

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LES RELATIONS FAMILIALES À L’AUNE DU DROIT FUNERAIRE ROUMAIN

Author(s): Silviu Dorin Şchiopu / Language(s): French Issue: 2/2020

Le décès d’un cher proche est peut-être le moment le plus critique de la vie de chacun. De tels moments peuvent rapprocher les familles, mais ils peuvent aussi empoisonner les relations entre parents. Bien que la concorde doive caractériser ces relations, il n’est pas rare que la réalité nous prouve qu’il revient au législateur la mission ingrate de trouver des solutions pour résoudre les conflits entre les proches du défunt sur l’organisation des obsèques. La question est d’autant plus compliquée que non seulement la législation séculière a son mot à dire, mais aussi le droit canonique en ce sens que le manque de communauté de foi est un élément qui ne peut être négligé, notamment dans le cas des cimetières confessionnels. En analysant la réglementation des funérailles nous constatons que chaque acteur – l’État, les cultes et les unités administratives-territoriales – a une vision quelque peu différente sur les relations familiales, plus précisément chacun est plus ou moins intrusif dans la sphère de la vie privée. Pratiquement tous les règlements ayant un impact sur les funérailles laissent voir un certain modèle de relations personnelles et familiales, essentiellement un conditionnement du comportement qui est récompensé par la possibilité de bénéficier de certains services funéraires. Ainsi, bien que chacun ait le droit à des funérailles décentes et à rendre hommage au lieu de sépulture du défunt, les règles qui régissent les funérailles forment un kaléidoscope qui, selon la situation concrète du défunt, peuvent conduire à des résultats différents en ce sens que le défunt se voit offrir ou refuser certaines options concernant l’établissement du lieu d’inhumation et l’organisation des services funéraires. Sans chercher à épuiser ce vaste sujet, la présente petite étude vise à mettre en évidence d'un point de vue juridique l'impact de la typologie familiale sur l’organisation des funérailles principalement à partir des options offertes au défunt par la législation roumaine.

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Resolutions Introducing Restricted Use Areas around Airports as Special Local Legislative Acts, Based on the Example of Restrictions on Residential Development

Author(s): Jakub Bryła / Language(s): English Issue: 114/2020

Restricted use areas (hereinafter: RUA), as a form of intervention by public authorities, are presented as local law acts of special nature, capable of influencing both restrictions on the ownership right of a property and municipalities’ planning authority. The main research problem presented in this article is frequent overinterpretation of the provision of Art. 129 of the Environmental Law Act (ELA), offering the possibility to assert claims on account of restrictions to the ownership right. It turns out that residential property owners, against the RUA regime, strive to obtain compensation for their alleged loss. The discussed phenomenon is widespread despite the fact that out of eleven RUAs only in five cases restrictions were introduced to the residential function of already existing or newly designed objects. In the light of the above, the purpose of this article is to depict the problems of influence of the scope of the introduced restrictions concerning residential buildings located in the direct vicinity of airports on the possibility to obtain compensation under Art. 129 ELA. The analysis will cover also the impact of resolutions establishing RUAs on administrative powers and on the civil law institution of ownership. The author’s attention was also focused on demonstrating a direct impact of the relationships introduced in RUAs on the behaviour of participants in the real estate market. The research is conducted, among others, based on the legal dogmatic method and legal theoretical method.

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Problem kwalifikacji przedsięwzięć na tle koncepcji prawnej ocen oddziaływania przedsięwzięcia na środowisko

Author(s): Kamil Olzacki / Language(s): Polish Issue: 13/2021

The rapidly approaching climate challenges call into question the effectiveness of national and European environmental protection procedures. The author has tried to outline the general legal framework of the EU environmental policy, present the sense and meaning of the Principle of Preventive Actions and the Precautionary Principle, and then describe the EU and national standards regulating the environmental impact assessment procedure. The paper aimed to evaluate the regulation in the scope of the discussed institution, with particular emphasis on those provisions regulating which project shall be made subject to an assessment. For this purpose, the author used the dogmatic-legal method and analyzed the literature. The analysis of the discussed issue showed that, against the background of the current regulations shaping the legal framework for the environmental impact assessment procedure, a specific problem of project qualification emerges. Casuistic exemplification of projects that shall be made subject to an assessment may lead to a specific gap, which enables the implementation of even highly environmentally hazardous investments without the need to conduct an environmental impact assessment. For the institution discussed in this paper to effectively counteract the implementation of any investments that may pose a threat to the environment, it is necessary to change the current regulations shaping its legal framework accordingly.

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ДЛЪЖНИЦИ И ДЪЛГОВЕ: НОВИ ПЕРСПЕКТИВИ

Author(s): Sebastiano Tafaro / Language(s): Bulgarian Issue: 1/2021

The text of the article was edited on the basis of a report presented to the XI Congress of Roman law scholars from Central and Eastern Europe and Asia, held in Craiova on 3 November 2007. It examines successively legislative policy on debt and government intervention on interest rates, limitation of interest rates supra legitimum modum, setting an upper limit for increasing the amount of debt. A special place is given to the concepts of proportionality and reasonableness in credit relations, as well as to the evolutionary interpretation of obligation and proportionality.

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ПРОИЗХОДЪТ НА REGULAE IURIS: МАКСИМАТА “PACTA SUNT SERVANDA”

Author(s): María Etelvina De las Casas León / Language(s): Bulgarian Issue: 1/2021

The jurists of the late Republican period, under the influence of the Greek dialectics, formulated certain principles or rules across the generalization of decisions to which they had come across the study of particular cases. They were trying to solve the cases that were appearing ignoring any type of rules or rather without knowing that across some of these decisions they were constructing rules that would come to the present day. Along this work there will be studied the origin and evolution of the roman regulae iuris, where the jurists, without realizing elaborated a corpus of rules that have been and are used not only for the juridical classifications of the Civil Law, but also of the Common Law.

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OBLIGATIO, SOLUTIO, SATISFACTIO ET PROBATIO

Author(s): Maria Lurdez Martines De Morentin / Language(s): Bulgarian Issue: 1/2021

Starting from a general vision of Roman law regarding obligations, this article analyzes the relationship between the exact fulfillment of the former and the creditor satisfaction. In addition, based on the sources, some personal reflections are made as for the procedural claim in case of non-compliance, the payment made after the litis contestatio, and a review of the means of proof in the Roman private process in the Italian doctrine.

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Prawno-ekonomiczne ujęcie rolniczej działalności gospodarczej w świetle "Konstytucji Biznesu"

Author(s): Izabela Hasińska / Language(s): Polish Issue: 3/2021

The paper addresses some issues related to the status of agricultural activity in the light of the ‘Business Constitution.’ It discusses the conditions that an individual needs to meet in order to become an entrepreneur in the context of the Entrepreneurs’ Law, and the scope, categories and nature of exemptions to the application of economic activity regulations. The concepts of agricultural activity provide a background for these considerations. Also, this paper makes an attempt to answer the question of whether, in the light of legal acts included in the ‘Business Constitution,’ an agricultural activity can be considered an economic activity and a farmer, who is a natural person, can be considered an entrepreneur. The above classification is related to the problem of applying the ‘Business Constitution’ to agricultural activities. The author concludes that the new legal regulation comprehensively governs matters related to the establishment and pursuit of an economic activity, and, through the legal instruments it implements, helps entrepreneurs to support the development of economic activity. The definition of entrepreneur provided for in the Entrepreneurs’ Law is of a more general and universal dimension. The author finds that in some cases, the legislator extended the definition of agricultural production activity with the sale of partially processed plant and animal products made by the farmer. The paper also addressed the classification of agricultural producers by production size and by the exemptions applicable to certain operators.

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Ruch spółdzielczy w energetyce. Nowe trendy w energetyce lokalnej

Author(s): Mariusz Szyrski / Language(s): Polish Issue: 3/2021

The cooperative movement has played a significant role in increasing the competitiveness of the economy and has promoted the European values of solidarity, self-government and democracy. In recent years, the cooperative idea has been linked with the local energy sector – in Europe and in Poland. The decentralization of energy production to local communities – thanks to the incredible development of new technologies in renewable energy – is now becoming a standard in Western Europe. These trends have also been visible in Poland for some time. Unfortunately, in Polish conditions the institution of cooperatives, including energy cooperatives, is negatively associated with the communist era. The main research question, around which the considerations in this article revolve, is as follows – why, despite the existence of a legal basis in Poland from 2016, energy cooperatives have not been created. The article will analyse the legal regulations relating to the functioning of the energy cooperative, taking into account its current status in the energy law.

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Данъчни нарушения и наказания. Понятие. Видовe

Author(s): Nina Chilova / Language(s): Bulgarian Issue: 5/2021

According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics. Lack of alternative regarding sanctions is one of the special features of tax violations. With respect to types of administrative penalties, imposed for perpetrating tax offences, it could be stated that article 13 of Administrative Violations and Sanctions Act is applicable.

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LE PROBLEMATICHE DEI SINISTRI MARITTIMI NEL PENSIERO DI CALLISTRATO

Author(s): Salvatore Puliatti / Language(s): Italian Issue: 2/2021

The research intends to examine the particular methods through which the jurist Callistratus dealt with the problems connected to maritime accidents and in particular to shipwreck, with special regard to the legal repercussions that ensued both in terms of the distribution of consequent risks and in terms of protecting and safeguarding transported goods.

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ROMA CONTRA PIRATAS

Author(s): Velina Stoyanova / Language(s): English Issue: 2/2021

This paper examines some of the legal perspectives of Rome’s fight against piracy. The main objectives of the study are to touch upon the notion of piracy in Republican Rome and the actions that were taken by the State against these „sea bandits“.

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