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Co nás čeká v právní úpravě využívání obnovitelných zdrojů energie?

Co nás čeká v právní úpravě využívání obnovitelných zdrojů energie?

Author(s): Jan Jendřejas / Language(s): Czech Issue: 23/2021

The winter package of EU legislation in energetics called “Clean energy for all Europeans” brings a number of novelties to the field of renewable energy sources’ support legislation. Thanks to the package will apparently the Czech legislator, after years of stagnation, prepare a number of legislative changes with a significant potential to reshuffle Czech energetics. In the first part of this article I concern with European legislation in this area from a viewpoint of a support of renewable energy sources usage and I analyse new institutes of energy law, which will be introduced by the new legislation. In the next part I attend to the Czech transposition of the secondary law in question, i.e. to the amendment to the supported energy sources act and a white paper of a new energy act. I assess the fulfillment of goals set up by the legislation of the union and, in particular, a potential to increase significantly the share of renewable energy sources of the energy mix and therefore mediation of negative impacts of human activities to a global climate. Lastly, I subject the proposed changes to a critical evaluation.

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ADMINISTRACYJNOPRAWNE MECHANIZMY ZWALCZANIA AFRYKAŃSKIEGO POMORU ŚWIŃ (ASF)

ADMINISTRACYJNOPRAWNE MECHANIZMY ZWALCZANIA AFRYKAŃSKIEGO POMORU ŚWIŃ (ASF)

Author(s): Paweł Czechowski / Language(s): Polish Issue: 87/2021

The article presents the genesis of the occurrence and origin of the African Swine Fever virus (ASF). In the absence of the discovery of a vaccine against the ASF virus, the only form of combating it is the application of administrative legal mechanisms characteristic of sanitary and veterinary law. The subject of the analysis are the administrative and legal mechanisms used to fight the ASF virus: the bans, orders, and mixed structures. The legal analysis performed was based on the legal regulations of the European law and the Polish national law. The final remarks include an assessment of the effectiveness of the doscussed legal mechanisms.

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Povinné subjekty mají při poskytování informací povinnost spolupracovat s žadateli

Povinné subjekty mají při poskytování informací povinnost spolupracovat s žadateli

Author(s): Adam Jareš / Language(s): Czech Issue: 24/2021

Short summary and commantary on a case concerning access to public sector information.

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THE LEGAL NATURE OF THE ACTS ISSUED BY THE COUNTY ASSOCIATIONS OF HUNTERS AND SPORT FISHERMEN

THE LEGAL NATURE OF THE ACTS ISSUED BY THE COUNTY ASSOCIATIONS OF HUNTERS AND SPORT FISHERMEN

Author(s): Ximena Moldovan / Language(s): English Issue: 2/2022

The categories of issuers of administrative acts include private entities that may issue administrative acts by delegation. However, this does not automatically entail the administrative legal nature of the acts issued by them, the legal acts issued by these entities shall be immune to be analyzed by the first specific features of the administrative act, as described in article 2 letter c of Law no. 554/2004.

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Znaczenie należytego dokumentowania kosztów uzyskania przychodów dla kształtowania podstawy opodatkowania w podatku dochodowym od osób fizycznych. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 10 września 2020 r., sygn. I SA/

Znaczenie należytego dokumentowania kosztów uzyskania przychodów dla kształtowania podstawy opodatkowania w podatku dochodowym od osób fizycznych. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 10 września 2020 r., sygn. I SA/

Author(s): Adam Nita / Language(s): Polish Issue: 3/2022

The issue of the gloss is the problem of properly documentation of expenses for the income tax. This is because tax authorities are opinion, that wrong documentation which consequence is discrepancy between the content of the invoice and reality makes impossible to deduct costs (expense) from the income. The author of the gloss is different opinion. He is agree with the court, that an invoice has other importance in VAT and in income tax. It makes, that the difference between the content of invoice and reality does not exclude the deduction of cost (expense) from income. If it is proved that the taxpayer has actually payed the expense, there is no obstacle to do such deduction. This belief is justified both by arguments based on the theory of tax law, as well on the analysis of income tax act.

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Modern Trends in Personnel Management in the Civil Service: An Overview of Innovative Practices and Features of Administrative and Legal Regulation

Modern Trends in Personnel Management in the Civil Service: An Overview of Innovative Practices and Features of Administrative and Legal Regulation

Author(s): Ivan Balashov,Oksana Evsyukova,Nataliia Obushna,Serhii Selivanov,Serhii Teplov / Language(s): English Issue: 4/2021

The COVID-19 pandemic has significantly affected all spheres of social-political life of the world community. As a result, there have been serious changes in the labour market, including the civil service. The labour market for civil servants is becoming increasingly complex, and new flexible technological solutions necessitate civil servants’ constant readiness for changes and lifelong learning. After all, the attribute of the new time is the quick-speed changes (we live in the mode “from slow to fast and faster”), both in terms of the amount of changes and in terms of the speed of their appearance. In such conditions, the civil service needs highly professional managers who are able to work to achieve expected results, apply European standards of public administration and develop effective public policy. Therefore, the purpose of the article is to substantiate the theoretical and methodological and applied aspects of personnel management in the civil service, taking into account the progressive innovative world human resources practices and features of administrative and legal regulation in this area. The authors proved the feasibility and identified the features of the formation of the talent management system as a leading modern trend in the field of personnel management in the civil service, examined the development of a talent management system in the civil service with an applied innovative tool such as e-learning in the conditions of modern challenges, and reviewed the positive international practice of talent management in the civil service (on the example of the USA, Germany, France, Great Britain, Singapore and Japan). On this basis, the main trends in the formation of the talent management system in the civil service of Ukraine are identified and the specifics of its administrative and legal regulation are analyzed.

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Judicial Review of Taxation Authorities’ Decisions on Reliefs in Payment of Tax Liabilities Based on Administrative Discretion

Judicial Review of Taxation Authorities’ Decisions on Reliefs in Payment of Tax Liabilities Based on Administrative Discretion

Author(s): Andrzej Niezgoda / Language(s): English Issue: 4/2021

The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (de lege lata) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.

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Right to Court in Climate Matters in the Light of the Aarhus Convention and the Case Law of Polish Administrative Courts

Right to Court in Climate Matters in the Light of the Aarhus Convention and the Case Law of Polish Administrative Courts

Author(s): Anna Kalisz / Language(s): English Issue: 5/2021

Climate law is a fast-developing branch of law. It is regulated in a multi-centric way, since as a global issue, it needs systemic solutions that would be broader than national ones. Climate protection can also be achieved through the implementation of human rights, including the right to court. Thus, the multi-level regulation as a lex generalis is accompanied with a lex specialis regulation governing the right to court from a collective perspective and linked strictly with climate law under Article 9 of the Aarhus Convention. The theoretical and indirect aim of the article is to emphasise the relationship of environmental law in general and climate law in particular with human rights, using the example of the right to court. The direct and practical aim is to demonstrate in a horizontal manner the role of the Convention in the case law of the Polish Supreme Administrative Court. The essence of the problem is the finding of the lack of direct effect of the Convention, which weakens this protection. The article is of a scientific and research nature and the analysis of the previous case law may have cognitive value for practice. The first part provides a theoretical and legal outline of introductory issues, showing the links between human rights and climate law and the scope of application of the Aarhus Convention. The second part, concerning research materials and methods, contains an analysis of the provisions of Article 9 of the Convention made using the logical-linguistic method and teleological interpretation. The third part shows the results of the interpretation search carried out by the Supreme Administrative Court, some of them being widely accepted and some controversial. Polish administrative courts, when deciding on environmental matters under Polish administrative law, co-apply together with Polish national law the normative acts of European law, including the Aarhus Convention. However, the wording of its provisions precludes, according to the established case law, the possibility of their direct application, thus pointing to the importance of legislative actions, and administrative courts cannot substitute the legislature in this activity. It was noted in the conclusion that the implementation of the Convention is “generally correct”, which does not mean, however, that it implements the Aarhus-type principles in full and comprehensive.

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Securing Owners’ Rights in Expropriation Proceedings – Selected Aspects

Securing Owners’ Rights in Expropriation Proceedings – Selected Aspects

Author(s): Małgorzata Pracka / Language(s): English Issue: 5/2021

The institution of expropriation is an instrument for public authorities to actuate discharge of public tasks that are important for general needs of society. Substantive conditions of expropriation determine activities of public administrative authorities that reach for this instrument while specifying protection of ownership rights under the Polish legal system. In addition, they guarantee constitutional standards of expropriation that also include expropriation procedures regulated by statutes that protect owners’ interests against excessive public legal interference with their rights. Securing rights of expropriated property owners is of paramount importance in the perspective of both standards of democratic rule of law and their compliance with axiology of the provisions of the Polish Constitution. The conclusions reached in this paper will help to assess how they fulfil the constitutional determinants of expropriation.

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Criminal and civil liability of the auditor in relation to the client’s business

Criminal and civil liability of the auditor in relation to the client’s business

Author(s): Miroslav Prerad / Language(s): English,Serbian Issue: 1/2018

One of the forms of regulation in the business of a corporate entity is introduction of a financial statements audit institute. The Law on Accounting and Auditing of Republika Srpska stipulates that auditing of financial statements is carried out in accordance with International Standards on Auditing. The auditing company may also be a co-perpetrator in the criminal offense with the client, where auditors report produces negative effects for other market participants.The introduction of criminal liability of a legal person in Republica Srpska legal system has led to a significant equalization of the rights and obligations of a natural person. At the same time, the equalization of the responsiveness towards third parties was also achieved. This is particularly important for the protection of participants in a market game, because sanctions in criminal proceedings have the meaning of special and general prevention.

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Wykluczenie transportowe i systemowe sposoby jego przezwyciężania

Wykluczenie transportowe i systemowe sposoby jego przezwyciężania

Author(s): Jan Izdebski / Language(s): Polish Issue: 1/2022

This article aims to identify the instances of transport-related social exclusion in local communities and seeks solutions, to include domestic and foreign concepts. It claims that the inhabitants of local communities have the right to inclusion and explores the ways of achieving it. It considers the need to provide a local regulatory body created by local governments to oversee and coordinate the efforts to grant an equal access to transportation. It also explores the already existing regulatory features at the local level. It is recommended to free the entrepreneurial potential so far restricted by lawmakers convinced that the only solution is to support traditional forms of transportation based established routs and timetables as well as public aid. Without prejudice to such organizational forms, more individualized approached is needed, achievable within the new model of dispersed economy, more commonly known as shared economy. The transportation policy also needs to be more open to new technologies applicable in transportation such as drones and autonomous vehicles.

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(Nie)dopuszczalność zmian w zakresie podatku akcyzowego w przedmiocie paliw w państwach członkowskich na przykładzie Polski

(Nie)dopuszczalność zmian w zakresie podatku akcyzowego w przedmiocie paliw w państwach członkowskich na przykładzie Polski

Author(s): Szymon Kisiel / Language(s): Polish Issue: 2/2022

The subject of analysis are the mechanisms used to determine the amount of excise duty on the basis of European directives. Membership of the European Union entails the need to apply the provisions of European regulations and directives, which limit the freedom of Member States to create their tax policies. On the example of Poland, the process of excise tax reduction was examined as a result of fighting increased inflation caused by COVID-19 pandemic prevailing in 2020-2021.

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W sprawie realizacji zasady lojalności procesowej w stosunku do stron procesowych biorących udział w postępowaniu mediacyjnym w sprawach karnych uwagi na tle art. 23a § 1 I § 4 oraz art. 300 § 1- 2 I § 4 K.P.K.

W sprawie realizacji zasady lojalności procesowej w stosunku do stron procesowych biorących udział w postępowaniu mediacyjnym w sprawach karnych uwagi na tle art. 23a § 1 I § 4 oraz art. 300 § 1- 2 I § 4 K.P.K.

Author(s): Piotr Krzysztof Sowiński / Language(s): Polish Issue: 2/2022

The text concerns the obligation to instruct the parties to a criminal trial about their rights related to their participation in mediation. This obligation has its statutory source and is incumbent on procedural authorities such as the prosecutor and the court. Statutory provisions indicate not only the addressees of this instruction, but also the material scope of such instruction. The text notes that the ministerial model instructions to the victim and to the suspect were drawn up on the basis of Article 300 § 4 of the Code of Criminal Procedure, exceeding the limits of the statutory delegation. The text points out the imprecise content of the instructions under Article 23a(1) and (4) of the Code. Indeed, this provision refers to “the objectives and principles of mediation proceedings”, although none of these elements has been specified in the law.

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THE FUNDAMENTAL IMPACT OF THE CONSTITUTION ON ADMINISTRATIVE LAW - SOME CONSIDERATIONS IN THE LIGHT OF GERMAN LAW

Author(s): Arnold Rainer / Language(s): English Issue: 1/2022

There are three types of constitutional law that are relevant to administrative law: (1) the constitutional provisions directly related to the field of administration, in particular the organizational norms (art. 83 et seq. BL) or the provisions relating to the forms of action of the administration, such as the enactment of regulations (art. 80 BL), (2) the provisions that are particularly relevant to the field of administration, in particular the rule of law (art. 20.3, 28.1 BL) and (3) the general provisions of the Basic Law, which are of great importance in general including the area of administration, such as the fundamental rights (Art. 1 et seq. BL).

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HIGHLIGHTING SOME PRACTICAL DIFFICULTIES IN APPLYING THE NEW LEGISLATION AFFECTING THE SALE OF AGRICULTURAL LAND LOCATED IN THE UNINCORPORATED AREAS

Author(s): Ilioara Genoiu / Language(s): English Issue: 1/2022

The right of pre-emption is regulated in a unitary and principled manner by the Civil Code. However, there are several special regulations designed to regulate the right of pre-emption in the sale of various goods (forest fund, agricultural land located outside the town, historical monuments, movable property classified as part of the national cultural heritage, etc.). Of all these, in this study, we will insist on some aspects that we consider of interest for the issue of the right of pre-emption in the case of sale of agricultural land located outside the town, given that the legislation in this area has undergone substantial changes recently. In fact, we intend, preferably, to reveal some practical difficulties in the application of Law no. 17/2014, as amended, a normative act that has an impact in our field of interest

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ASPECTS CONCERNING THE LEGAL NATURE OF THE PUBLIC PROCUREMENT CONTRACT IN ROMANIA

Author(s): Daniela Cîmpean / Language(s): English Issue: 1/2022

The concept of “public contract” represents the starting point in assessing the scope of application of the public procurement regime. Being in the presence of a legal definition of the public contract, set by EU regulation, the Romanian legislator has just translated the definition from the Directive and added one aspect, its assimilation to the administrative act. This article aims to analyze the impact of the legal nature of the public procurement contract under Romanian legislation bearing the supremacy of the European Union law. The main conclusion is that a public procurement contract must respect the European legal framework irrespective of the legal regime (public or private) that governs its terms according to the national legislation.

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CITIZENS, DIGNITARIES AND PUBLIC LAW DURING 21ST CENTURY'S WARS. BRIEF CONSIDERATIONS

Author(s): Marius Văcărelu / Language(s): English Issue: 1/2022

Our lives are normally spent in peace – at least in a peaceful time related to other countries – and most of daily problems appear as bad quality of government expression. Every nation history contain cases where some leaders act with dictatorial tendencies and more cases about lack of quality in some public areas as fiscal policies, public servants selection, embezzlement, etc. create continuous social anger. The quality of government is the source of power and also the main reason to political elite changing, meaning that social sciences must study much more this area rather than other situations like wars, political intrigues, political doctrines and ideologies.Citizens are conscious in an intuitive mode about the relation between quality of governance and political ruling, expressed by huge number of revolts met in almost every country. The reasons for protest are not specific only to central governance, but also to local rulers. However, during war times the good governance necessitiesbecome more important and many of them can be too hard to solve by politicians and public administration. In any case, it is necessary to analyse a little more the relation between citizens, their needs and pretentions, related to dignitaries and instrumentsused to solve complicate problems. Public law is the main place for governmental intervention and our text tries to investigate the basic points of such action, because ignoring its principles can bring bad governance and social tensions, able to provoke great loses to any country.

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THE EU ENLARGEMENT PROCESS. CAN THERE BE A FASTTRACK PROCEDURE TO OBTAIN MEMBERSHIP

Author(s): Ionescu Sorina / Language(s): English Issue: 1/2022

The verification of an application for membership by the European Commission usually takes up to 18 months. The respective states then receive the status of candidates. This means that the EU is seriously considering accepting those countries into its ranks. But then many years can pass before the actual start of accession negotiations. The paper aims to analyze the possibility of implementing, under the current situation, of a fast-track procedure to obtain EU membership.

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STRUCTURA ORGANIZATORICĂ A AGENȚIILOR GUVERNAMENTALE ȘI A ANGAJAȚILOR GUVERNAMENTALI

STRUCTURA ORGANIZATORICĂ A AGENȚIILOR GUVERNAMENTALE ȘI A ANGAJAȚILOR GUVERNAMENTALI

Author(s): Florin Savu / Language(s): English Issue: 51/2022

Public functions are classified into two groups depending on the nature of the mandate of the authority or institution: (1) general public functions, which represent the set of responsibilities of a general and common nature to all public authorities and institutions in order to realize their general powers. ; and (2) specific public functions, which represent the set of specific responsibilities assigned to a subset of public authorities and institutions in order to achieve their specific mandates.

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Minorităţile naţionale, autonomia şi autodeterminarea popoarelor

Minorităţile naţionale, autonomia şi autodeterminarea popoarelor

Author(s): Oleg Bontea / Language(s): Romanian Issue: 3/2022

In this article we set out to make an analysis of some of the problems in both the theory of law and the practice of states. It is about elucidating the theoretical problems related to the relationship: national minorities - autonomy - the right of peoples to self-determination. The article will refer to international regulations as well as to real situations in the practice of states related to the issue in question.

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