Suchergebnisse

Die Vorbereitungen laufen bereits viele Jahre, nun liegt er endlich vor: der Entwurf der Europäischen Kommission für ein Gemeinsames Europäisches Kaufrecht als Optionales Instrument. Beteiligte an den Vorarbeiten und wichtige Kritiker derselben setzen sich in diesem höchst empfehlenswerten Buch mit dem Kommissionsentwurf auseinander. Wie wird die Harmonisierung des europäischen Vertragsrechts durch den Entwurf vorangetrieben? Wie "schlägt" sich der Entwurf im Vergleich zum BGB, zum DCFR oder zu den Acquis-Principles? Beleuchtet werden insbesondere Irrtumsanfechtung, AGB-Kontrolle, allgemeines und besonderes Leistungsstörungsrecht beim Kauf und bei verbundenen Dienstleistungen sowie übergreifende Fragestellungen zum Verbraucherrecht. Der Band wird abgerundet durch eine Synopse des Kommissionsentwurfs und der vorangegangenen Machbarkeitsstudie, in der die Entwicklung des Textes deutlich wird.

This article analyzes the history, development, & continuity of the sociology of law within the context of Czech social & legal science since 1989. The sociology of law is depicted as a branch of both social & legal science that has suffered greatly from different political discontinuities & ideological repression during the communist era. After the 1989 political changes, the weak tradition of the Czech sociology of law had to be reconstituted. This development is mainly typical of the law faculties of different Czech universities, while academics trained in general sociology & social theory rather continue to ignore the importance & social functions of the legal system in the process of the postcommunist transformation of Czech society.

Foreword by the Editors -- General Introduction -- 1. Status of Religious Communities -- 2. Relations between the State and Islam -- 3. State Support for Islamic Religious Communities -- 4. The Islamic Community of the Czech Republic -- 5. Muslims and the Law on Issues of Social Integration -- 6. Mosques and Prayer Houses -- 7. Burial and Cemeteries -- 8. Education and Schools -- 9. Further and Higher (Tertiary) Education -- 10. Islamic Chaplaincy in Public Institutions -- 11. Employment and Social Law -- 12. Islamic Slaughter and Food Regulation -- 13. Islamic Goods and Services -- 14. Islamic Dress -- 15. Criminal Law -- 16. Family Law -- Bibliography -- Index.

Traditionally, the quality of law is associated with observing certain principles of law making, the so-called principles of good legislation. Such a way of thinking, however, seems to be an over-simplification. Thus, the author indicates that the high-quality of legislation and the principles of good legislation are not the same. Law passed on the basis of good legislation procedures does not automatically result in the high-quality law, in particular, if one makes an assumption that the quality of law depends, above all, on legal certainty being ensured. The reflections presented here express an opinion on the immediate connection between the quality of law and the theory of law. In this perspective, thoughts on the quality of law resulted in an opinion how firmly the process of improvement in law quality is associated with the development of the theory of law. As regards the studies on the quality of law as a measure of legal certainty, three issues are pointed out in the material: 1. the quality of law from the point of view of its formation in reference to certain general social phenomena, 2. the quality of law relating to a person, 3. the quality of law in judicial activities.

This article deals with the evaluation of some of the new and significantly modified concepts included in the Tax Ordinance bill. The proposed bill introduces a number of previously non-existent regulations (e.g. non-executive forms of settlement) into the general tax law, it codifies the general principles of the tax law, and substantially modifies some of the existing regulations (e.g. statutes of limitation, correction of declarations). The purpose of the publication is to clarify these regulations and to indicate possible changes, which the author finds essential, to the proposed legislation. ; Artykuł poświęcony jest ocenie niektórych nowych oraz istotnie zmodyfikowanych instytucji, zawartych w projekcie ustawy Ordynacja podatkowa. Przedstawiony projekt wprowadza bowiem do ogólnego prawa podatkowego szereg instytucji dotychczas w nim nieistniejących (np. niewładcze formy załatwiania spraw), kodyfikuje ogólne zasady prawa podatkowego, a także w sposób istotny modyfikuje niektóre z obecnie obowiązujących przepisów (np. przedawnienie, korygowanie deklaracji). Celem publikacji jest przybliżenie tych instytucji oraz wskazanie ewentualnych niezbędnych, zdaniem autorki, zmian proponowanych przepisów

Deprivation of an entity of acquired rights deriving from an administrative act is possible through the combined application of administrative provisions of substantive and procedural law. The limits of durability acquired under an administrative decision rights are the constitutional principle of the protection of acquired rights and the general principles of administrative procedure. The permanence of the right acquired by the administrative decision is not absolute. Repeal or change of the administrative decision is possible only in the mode provided in the law, since the administrative decision makes use of the presumption of regularity. The deprivation of administrative and legal powers in the area of public law takes place in the context of an assessment of the implementation of an administrative decision carried out by a state body. This assessment is possible with the use of two procedural institutions for the expiry of an administrative decision and a substantive institution for the withdrawal of rights. The body assesses whether the addressee of an administrative act has implemented the administrative decision not only in accordance with its content but also the provisions of the generally applicable law. The deprivation of a party of an acquired right is often accompanied by the need to award damages (grant compensation). The procedure and premises for claiming compensation liability have been regulated in the provisions of substantive administrative law. The principle of the effectiveness of public administration bodies is one of the basic principles of administrative law. Its application is not limited only to the creation of law, but also includes the application of law by public administration bodies. The problem of the efficiency of operations of state bodies is of particular importance not only in the area of enforceability of an administrative decision, but also its authorising function. The efficiency of operations of entities in the State structure is assessed through the prism of the implementation of a given administrative decision.

Deprivation of an entity of acquired rights deriving from an administrative act is possible through the combined application of administrative provisions of substantive and procedural law. The limits of durability acquired under an administrative decision rights are the constitutional principle of the protection of acquired rights and the general principles of administrative procedure. The permanence of the right acquired by the administrative decision is not absolute. Repeal or change of the administrative decision is possible only in the mode provided in the law, since the administrative decision makes use of the presumption of regularity. The deprivation of administrative and legal powers in the area of public law takes place in the context of an assessment of the implementation of an administrative decision carried out by a state body. This assessment is possible with the use of two procedural institutions for the expiry of an administrative decision and a substantive institution for the withdrawal of rights. The body assesses whether the addressee of an administrative act has implemented the administrative decision not only in accordance with its content but also the provisions of the generally applicable law. The deprivation of a party of an acquired right is often accompanied by the need to award damages (grant compensation). The procedure and premises for claiming compensation liability have been regulated in the provisions of substantive administrative law. The principle of the effectiveness of public administration bodies is one of the basic principles of administrative law. Its application is not limited only to the creation of law, but also includes the application of law by public administration bodies. The problem of the efficiency of operations of state bodies is of particular importance not only in the area of enforceability of an administrative decision, but also its authorising function. The efficiency of operations of entities in the State structure is assessed through the prism of the implementation of a given administrative decision.

The study focuses on spatial analysis of the general election results in Lower Silesia, Lodz and Lesser Poland voivodeships in a period between 2001 and 2015. Primary subjects of the analysis are political parties Law and Justice, Civic Platform, Polish People´s Party and Democratic Left Alliance, but particularly works also with the results of another parties (Self-Defence, League of Polish families, Modern). Standard electoral geography methodological methods, such as cartographic display of election results, correlation analysis and concentration of the election results measurement have been used on the local level and along with Polish and Czech literature review are included in the study. Main goal of the study was to find out if there are structural differences in terms of electoral support for the parties on both regional and voivodeship level. The analysis proved deeper context of the election results in the eastern regions along with a changing spatial structure of the Law and Justice support in the first decade of the 21st century and related deepening differences between voter bases of the Law and Justice and the Civic Platform- strongest parties in Poland. Findings of the analysis might be useful for upcoming research of the analysis of the electoral support in terms of regional differences.

During the political transformation in Poland, electoral law was frequently changed. The general principles, already adopted in 1991, were maintained in parliamentary elections (to the Sejm). The changes only affected the detailed solutions concerning how the votes were calculated as mandates, and the sizes of constituencies. The so-called elective thresholds, which were introduced in 1993, have been maintained. In practice, the result of the current system of parliamentary elections is that the parties that attract approximately 25% of the votes cast by all those authorized to vote, win over half the parliamentary mandates, thereby exercising power. Therefore, the claim that a democratic electoral system is based on the principle of majority rule seems doubtful here, as what we actually get entails the rule of the largest social group, or at least the one that has the most effective organization. Contrary to popular belief, the majority elections to the Senate do not change the above rule. A voter supporting a given candidate in these elections is mainly directed by the political group which supports this candidate. The electoral system to the Senate was finally formed in 1991 and only slightly amended in 2001. Asingle-mandate constituency in the elections to the upper chamber of the parliament was only introduced by Electoral Law in 2011. ; During the political transformation in Poland, electoral law was frequently changed. The general principles, already adopted in 1991, were maintained in parliamentary elections (to the Sejm). The changes only affected the detailed solutions concerning how the votes were calculated as mandates, and the sizes of constituencies. The so-called elective thresholds, which were introduced in 1993, have been maintained. In practice, the result of the current system of parliamentary elections is that the parties that attract approximately 25% of the votes cast by all those authorized to vote, win over half the parliamentary mandates, thereby exercising power. Therefore, the claim that a democratic electoral system is based on the principle of majority rule seems doubtful here, as what we actually get entails the rule of the largest social group, or at least the one that has the most effective organization. Contrary to popular belief, the majority elections to the Senate do not change the above rule. A voter supporting a given candidate in these elections is mainly directed by the political group which supports this candidate. The electoral system to the Senate was finally formed in 1991 and only slightly amended in 2001. Asingle-mandate constituency in the elections to the upper chamber of the parliament was only introduced by Electoral Law in 2011.

Socialisation of private law in the second half of the 19th century brought about a new approach to a civil process and its purpose. The main characteristics of the evolution of the civil procedure in the 19th and 20th centuries was limited autonomy of the parties to a process. This limitation was introduced to ensure fair, expedient and cost-effective judgment. A tendency to replace the principle of an adversarial trial with elements of an inquisitorial trial was observed in civil law as well as common law systems. Relevant changes were fi rst made in the Franz Klein Austrian code of civil procedure, followed by departures from the formal truth in the civil process implemented in the system in Germany, Hungary, the Swiss cantons of Zurich and Bern, in Poland, and later, in the second half of the 20th century, also in France. In the common law system, the reform of 1999 ascertained judges a number of discretionary powers to help them establish the facts in a civil proceeding. Those changes added the public element in the civil procedure, but the very idea of a private process and the protection of private interests has been maintained. The totalitarian regimes which emerged in some European states considerably distorted the process of shaping the relationship between the state and the individual. In the socialist civil proceeding, the principle ne eat iudex ultra petita partium was replaced with ex offi cio ultra petita, which was a novelty characteristic of the civil procedure of totalitarian states. The departure from an adversarial principle in the socialist civil process was not much different from the general tendencies observed in the civil procedure in West European states. After the political transformations and change of the regime, former states of the Eastern Bloc sought to signifi cantly increase the autonomy of the parties in a civil process. However, as experience of the Western European states shows, certain public elements must be taken into account in a civil procedure if the European Convention on Human Rights is to be observed.

Socialisation of private law in the second half of the 19th century brought about a new approach to a civil process and its purpose. The main characteristics of the evolution of the civil procedure in the 19th and 20th centuries was limited autonomy of the parties to a process. This limitation was introduced to ensure fair, expedient and cost-effective judgment. A tendency to replace the principle of an adversarial trial with elements of an inquisitorial trial was observed in civil law as well as common law systems. Relevant changes were fi rst made in the Franz Klein Austrian code of civil procedure, followed by departures from the formal truth in the civil process implemented in the system in Germany, Hungary, the Swiss cantons of Zurich and Bern, in Poland, and later, in the second half of the 20th century, also in France. In the common law system, the reform of 1999 ascertained judges a number of discretionary powers to help them establish the facts in a civil proceeding. Those changes added the public element in the civil procedure, but the very idea of a private process and the protection of private interests has been maintained. The totalitarian regimes which emerged in some European states considerably distorted the process of shaping the relationship between the state and the individual. In the socialist civil proceeding, the principle ne eat iudex ultra petita partium was replaced with ex offi cio ultra petita, which was a novelty characteristic of the civil procedure of totalitarian states. The departure from an adversarial principle in the socialist civil process was not much different from the general tendencies observed in the civil procedure in West European states. After the political transformations and change of the regime, former states of the Eastern Bloc sought to signifi cantly increase the autonomy of the parties in a civil process. However, as experience of the Western European states shows, certain public elements must be taken into account in a civil procedure if the European Convention on Human Rights is to be observed.

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.