The article covers the legal and tax aspects of the implementation of general anti-avoidance clause in Polish tax law, including the historical outline of the clause, its essence, and the usefulness of achieving the legislator's intended effects. The article deals with the disadvantages and advantages of the clause, its compliance with constitutional regulations, as well as the institution of GAAR protective tax opinions and the position of the Council on counteracting tax evasion. ; Artykuł omawia prawne i podatkowe aspekty wdrożenia do polskiego prawa podatkowego klauzuli o przeciwdziałaniu unikania opodatkowania, rys historyczny klauzuli, jej istotę oraz przydatność dla osiągnięcia zamierzonych przez ustawodawcę efektów. Artykuł odnosi się również do kwestii wad i zalet klauzuli, konstytucyjności regulacji oraz instytucji opinii zabezpieczających i pozycji Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania.
Hieronim Baliński's treatise on upbringing a noble boy, written in 1598, commissioned by Jan Łączyński for his son Kasper, has been used in literature for a long time. It is among the best known educational instructions the Old Polish period. Providing his guidance, Baliński showed exemplary education of a nobility boy. Baliński divided it into stages, taking into account the most important elements: religious and moral, physical and mental education. He also showed how to deal with a child and not discourage him from learning. In his opinion, religious education was of greatest importance as it was necessary for a young child to know God, His goodness, patience, mercy and love of human beings. The first stage of education was home schooling after which Baliński recommended a country school, followed by a trip abroad. A boy should take his first trip to Germany at the age of 12 and stay abroad for 2–3 years. According to Baliński, it was a prelude to the main journey which was to take place after a short stay at home. During the break, a young nobleman should be acquainted with the local law, operations of the court and the Parliament. Around the age of fifteen, a young man with a guardian appointed by his father should go abroad once again, this time to Italy, to develop his education and skills. Upon return from the trip, the young man continued education by transition to the adult life. Baliński recommended a court chancellery and military service. In the treatise he points out how a boy should behave towards other people; he also raised issues related to child nutrition and clothing. What is more, Baliński provided tips on physical development and exercises appropriate for children. The major source of Baliński's treatise was religious literature although he probably referred to Quintilian's and Mikołaj Rej's works. According to his own account, Baliński drew on his experience and numerous conversations. The ideal man, as presented by him, bears resemblance to Rej's faithful and mediocre "kind-hearted man". ; Hieronim Baliński's treatise on upbringing a noble boy, written in 1598, commissioned by Jan Łączyński for his son Kasper, has been used in literature for a long time. It is among the best known educational instructions the Old Polish period. Providing his guidance, Baliński showed exemplary education of a nobility boy. Baliński divided it into stages, taking into account the most important elements: religious and moral, physical and mental education. He also showed how to deal with a child and not discourage him from learning. In his opinion, religious education was of greatest importance as it was necessary for a young child to know God, His goodness, patience, mercy and love of human beings. The first stage of education was home schooling after which Baliński recommended a country school, followed by a trip abroad. A boy should take his first trip to Germany at the age of 12 and stay abroad for 2–3 years. According to Baliński, it was a prelude to the main journey which was to take place after a short stay at home. During the break, a young nobleman should be acquainted with the local law, operations of the court and the Parliament. Around the age of fifteen, a young man with a guardian appointed by his father should go abroad once again, this time to Italy, to develop his education and skills. Upon return from the trip, the young man continued education by transition to the adult life. Baliński recommended a court chancellery and military service. In the treatise he points out how a boy should behave towards other people; he also raised issues related to child nutrition and clothing. What is more, Baliński provided tips on physical development and exercises appropriate for children. The major source of Baliński's treatise was religious literature although he probably referred to Quintilian's and Mikołaj Rej's works. According to his own account, Baliński drew on his experience and numerous conversations. The ideal man, as presented by him, bears resemblance to Rej's faithful and mediocre "kind-hearted man".
The purpose of the article was to present, with regard to Łódź multinational and multi-religious contexts of the 19th and 20th centuries, the type, course, and meaning of widely understood school celebrations, in which children were the main actors. The intention of the author was to answer the key issue of this study: did children, who rehearsed for school celebrations and events and participated in them, play the role of the subject of the educational process or were they a kind of a tool, i.e. the object of the influence of the school, that is to say its owners (e.g. boards of charitable organizations or municipal or church authorities), education authorities, teachers, or carers. To what extent did the organisation of school events result from rituals of the educational institution concerned and to what extent was the need for this kind of "ceremonies" influenced by the local (social and political) environment? The historical background of the paper is the time before the Great War, the years of 1914-1918, and Poland in the interwar period. Taking the historical and pedagogical aspects referred to above into account, the author tried to present the events with child participants held in institutions run by charitable organisations (the period until 1914); ceremonies related to the promotion of pupils in the first grades of municipal schools to next grades (the years of 1914-1918); and celebrations and ceremonies held in care institutions for girls and boys. The research is based on archive materials, newspaper articles, and historical and current literature. ; The purpose of the work was to present the type, course and meaning of the widely defined school celebrations with children as the main actors in the multinational and multi-religious contexts of Lodz in the 19th and 20th centuries. The author's intention was to provide an answer to the key question of this study: did children prepared for school celebrations and events and participating in them, were the subjects of the education process or rather, were they tool on which the school (e.g. boards of charitable organizations, municipal or church authorities, education authorities, teachers, or carers) exerted its influence. To what extent did the organization of school events result from the establishment's rituals and to what extent was the need for this kind of "ceremonies" affected by the local (social and political) environment? The historical background of the work is the time before the Great War, the years of 1914–1918, and the time of Interwar Poland. Bearing in mind the historical and pedagogical aspects referred to above, the author tried to present events with young participants held in institutions run by charitable organizations (by 1914); ceremonies related to the promotion of students of initial years of municipal schools (1914–1918) and celebrations and ceremonies held in care institutions for girls and boys. The research is based on archive materials, press materials, historical and contemporary literature on the subject.
The article concerns the good of the child clause. Once the sense of the clause was specified, the focus of the article was shifted onto the issue that is closely related to the practice of judicial decisions undertaken by courts, namely to the criteria under which the courts apply this clause. To illustrate the issue, it was necessary to make references to the achievements of the theory of law concerning the linguistic interpretation and functional interpretation and, in particular, the relationship between them. The background and inspiration for the considerations is the decision of the Supreme Court issued a few years ago, in which the obvious thesis was propounded that if the linguistic interpretation leads to absurd conclusions, contradicting the assumption of the rationality of the legislator's actions and contradicting the axiology of the legal system, then the conclusions should be abandoned and the decisions should be made on the basis of the good of the child clause. The author however claims that the Supreme Court has erroneously interpreted Article 42 of the Act of family support and foster care. He supports his claim saying that in the discussed case there were no grounds for rejecting the norm interpreted with the use of linguistic interpretation methods. Moreover, the author asserts that the Supreme Court has improperly applied that functional interpretation since, referring to the constitutional value of the good of the child, it did not in fact protect it, and by its decision the court made the person who did not meet the legal and moral criteria obtain the status of a foster family. ; Artykuł dotyczy klauzuli dobra dziecka. Po omówienia jej sensu uwagę skoncentrowano na zagadnieniu mającym ścisły związek z praktyką orzeczniczą sądów, a mianowicie na kryteriach stosowania przez nie tej zasady. Wymagało to nawiązania do dorobku teorii prawa dotyczącego wykładni językowej i wykładni funkcjonalnej, a zwłaszcza relacji między nimi. Tłem i inspiracją dla rozważań jest wydane kilka lat temu postanowienie Sądu Najwyższego, w którym wypowiedziano oczywistą tezę, że jeżeli wykładnia językowa prowadzi do wniosków absurdalnych, sprzecznych z założeniem o racjonalności działań prawodawcy i przeczących aksjologii systemu prawa, wówczas należy od nich odstąpić, formułując orzeczenie na podstawie klauzuli dobra dziecka. Autor zarzuca Sądowi Najwyższemu błędy w interpretacji kluczowego art. 42 ustawy o wspieraniu rodziny i systemie pieczy zastępczej oraz twierdzi, że w omawianej sprawie brak było podstaw do odrzucenia normy wyinterpretowanej metodami wykładni językowej. Ponadto zarzuca Sądowi Najwyższemu niewłaściwe zastosowanie wykładni funkcjonalnej, skoro powołując się na wartość konstytucyjną, jaką jest dobro dziecka, w istocie dobra tego nie chronił, a wyrokiem spowodował uzyskanie statusu rodziny zastępczej przez osobę, która nie spełniała prawnych i moralnych po temu kryteriów.
Finding much needed funds from taxes to state budgets and an ever-increasing mistrust of politicians and public opinion to the tax optimization schemes of multinational enterprises (MNEs) and high net worth individuals (HNWIs) have sparked an unprecedented political enthusiasm to address international tax avoidance in the last decade. This enthusiasm morphed into a political mandate given by G20 to the OECD in 2012. Amid a plethora of anti-avoidance rules delivered by the OECD under the BEPS Project, the principal purposes test (PPT) and its derivative under the EU Anti-Tax Avoidance Directive (ATAD) – the General Anti-avoidance Rule (GAAR) – are pivotal. The purpose of this contribution is to take an attempt to answer the main research question: is there room for an application of the GAAR (ATAD) and PPT (MLI) in a similar fashion? The assumption positively verified under this study via the prism of tax policy and technical (legal) reasons is that the less dissimilar an application of the GAAR and PPT will be, the less tax avoidance and fewer disputes arising from this phenomenon appear. However, there is a major caveat: the GAAR and PPT must gravitate towards the General Anti-abuse Principle (GAAP) as follows from the jurisprudence of the Court of Justice of the European Union's (CJEU) rather than to the OECD's version of the GAAR in the MLI (PPT). Only such an interpretative approach may ensure the right balance between fiscal interests of countries and individual economic freedoms of taxpayers. This contention stems from an analysis of the wording and structure of the GAAR and PPT, tax policy aims articulated in the preambles to the MLI and ATAD, the Court of Justice of the European Union's (CJEU) case law, the OECD's Commentary, and the relevant literature. ; Potrzeba znalezienia środków z podatków na finansowanie funkcjonowania państw oraz coraz większa nieufność polityków i opinii publicznej wobec schematów optymalizacji podatkowej przedsiębiorstw wielonarodowych (multinational enterprises, MNE) i najbardziej majętnych osób fizycznych (high-net worth individuals, HNWI) wywołały bezprecedensowy entuzjazm polityczny dotyczący przeciwdziałania międzynarodowemu unikaniu opodatkowania. Ten entuzjazm przerodził się w mandat polityczny udzielony OECD przez G20 w 2012 r. Wśród mnogości propozycji środków prawnych przeciwdziałających unikaniu opodatkowania opracowanych przez OECD w ramach projektu BEPS, za kluczowe należy uznać: test jednego z głównych celów (principal purposes test, PPT) z MLI i ogólną klauzulę przeciwdziałania unikaniu opodatkowania (general anti-avoidance rule, GAAR) z unijnej dyrektywy przeciwdziałającej praktykom unikania opodatkowania (anti-tax avoidance directive, ATAD). Celem niniejszego artykułu jest znalezienie odpowiedzi na główne (tytułowe) pytanie badawcze: Czy GAAR (ATAD) i PPT (MLI) powinny być stosowane w podobny sposób? Hipotezą pozytywnie zweryfikowaną w ramach niniejszego opracowania jest to, że: im bardziej zbiegające się (koherentne) będzie stosowanie GAAR i PPT, tym mniej praktyk unikania opodatkowania i sporów wynikających z tego zjawiska będzie występować między podatnikami i organami podatkowymi. Istnieje jednak poważne zastrzeżenie: GAAR i PPT powinny być stosowane zgodnie z ogólną zasadą przeciwdziałania nadużyciom (general anti-abuse principle, GAAP) wynikającą z orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej (TSUE), a nie zgodnie z PPT zaprojektowanym przez OECD. Tylko takie podejście do stosowania GAAR i PPT może zapewnić właściwą równowagę między interesami fiskalnymi różnych państw a swobodami gospodarczymi podatników. Konstatacja ta wynika z analizy treści i struktury GAAR i PPT, celów polityki podatkowej wyrażonych w preambułach do MLI i ATAD, orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej (TSUE), Komentarza OECD do Modelu Konwencji OECD oraz literatury.
The text presents the problem of the health interest of a child conceived as a result of the use of medically assisted procreation techniques using donor genetic material. The use of modern medical technology is becoming increasingly common nowadays and the procedures which a few years ago were seen as experimental are now becoming standard. The present text covers the issues of risks and conflicts for family members related to the use of technology for the conception and birth of a child. The issue is the physical and mental well-being that can be derived from knowing one's origin from specific persons. Polish law does not provide access to information enabling the identification of a donor of reproductive cells, and the restrictions on the information that can be provided to an authorized person have been narrowly defined. This allows the formulation of the thesis, which is verified in the text, that the Polish legislator does not ensure the implementation of the right to know one's own genetic identity as the right to information in the field of donor genome, and even more so the right to know the identity of gamete donors as the right to information in terms of donor identification data. The text presents postulates based on Italian solutions and Recommendation 2156(2019) of the Parliamentary Assembly of the Council of Europe. ; Artykuł podejmuje problem zdrowotnego interesu dziecka poczętego w wyniku zastosowania technik wspomaganej medycznie prokreacji z użyciem obcych komórek rozrodczych. Zastosowanie nowoczesnych technologii medycznych staje się coraz bardziej powszechne, a procedury, które jeszcze kilka lat temu postrzegane były jako eksperymentalne, obecnie stają się świadczeniami standardowymi. Nie oznacza to jednak, że nie niosą za sobą żadnych zagrożeń. Prezentowany tekst obejmuje problematykę tych zagrożeń i konfliktów dla członków rodziny związanych z wykorzystaniem technologii do poczęcia i urodzenia dziecka. Chodzi o zapewnienie tzw. dobrostanu fizycznego i psychicznego związanego z faktem ...
