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.
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.
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. ; Prawo klimatu stanowi bardzo dynamiczną gałąź prawa. Jest regulowane multicentrycznie, gdyż jako problem globalny potrzebuje szerszych niż państwowe rozwiązań systemowych. Ochrona klimatu może się odbywać również poprzez realizację praw człowieka, w tym prawa do sądu. Do wielopoziomowej regulacji jako lex generalis dochodzi więc regulacja lex specialis, w myśl której prawo do sądu uregulowano w ujęciu kolektywnym i powiązano stricte z prawem klimatu w art. 9 Konwencji z Aarhus. Celem teoretycznym i pośrednim artykułu jest zaakcentowanie związku prawa ochrony środowiska w ogólności, a prawa klimatu w szczególności, z prawami człowieka na przykładzie prawa do sądu. Celem bezpośrednim i praktycznym jest ukazanie w sposób przekrojowy roli Konwencji z w orzecznictwie Naczelnego Sądu Administracyjnego (NSA). Istotę problemu stanowi uznanie braku bezpośredniej skuteczności Konwencji, co osłabia wspomnianą ochronę. Artykuł ma charakter naukowo-badawczy, a analiza dotychczasowego orzecznictwa może mieć wartość poznawczą dla praktyki. Pierwsza część zawiera rys teoretycznoprawny i dotyczy zagadnień wprowadzających, ukazując połączenia praw człowieka z prawem klimatu oraz zakres obowiązywania Konwencji z Aarhus. Druga część dotyczy materiałów i metod badawczych oraz zawiera analizę przepisów art. 9 Konwencji dokonaną przy użyciu metody logiczno-językowej i celowościowej wykładni. W części trzeciej ukazano – niekiedy niebudzące kontrowersji, niekiedy dyskusyjne – rezultaty poszukiwań interpretacyjnych dokonywanych przez NSA. Orzekając w sprawach środowiskowych wynikających z polskiego prawa administracyjnego, NSA współstosuje z prawem krajowym akty normatywne należące do prawa europejskiego, w tym także Konwencję. Jednak sposób sformułowania jej przepisów wyklucza, w myśl linii orzeczniczej, możliwość ich bezpośredniego zastosowania, podnosząc tym samym ważkość działań legislacyjnych, a sądy administracyjne nie mogą zastąpić w tym zakresie ustawodawcy. W ramach konkluzji podkreślono, że implementacja Konwencji jest "zasadniczo prawidłowa", co nie oznacza jednak implementacji w pełni realizującej Aarhus-type principles.
The reconstruction of public administration is one of the most important structural tasks. Decentralization through Self- government is the most advanced form of the enforcement of public administration. However, it is not a sufficient reorganization undertaking. For decentralization to be efficiently implemented, certain general conditions should be met. One of them is a deep reconstruction of t he central government administration, which in its present form is not correlated with a new political structure of the State, its new tasks and with a new position of Government (as set forth in the Constitutional Act of 17 October 1992). Besides, there exists a need to provide for a smooth course of, and correlation between, the making of politics by the Government and the functioning of the administrative apparatus. In such a context, a new conception of creating districts (powiaty) as a new unit of territorial division and self-governmental authority seems premature. It needs to be added that the position of a district in the draft Law is not unequivocal. In particular, it is not clear to what extent the district bodies are to represent the district community, and to what extent they will only be the executors of certain tasks set forth in the Law. ; Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
The author concentrates on the creative and codifying role of the state concerning certain genres of speech. Types of text generated by the state are called here 'state controlled genres'. It is a general term describing the genres which exist and function within the activity of the state – literary genres, journalism, public relations, admin-istration, law, political discourse, parliamentary debates. These genres fall outside descriptions of existing typologies. The following elements of state that influence the various genres of the text are taken into consideration: administration (parliament, state departments, offices; ex-amples: constitution, laws, expose, applications), diplomacy (international contacts: letters of credence, aide-memoires) and media (president, prime minister, ministers, members of parliament, spokesmen; examples: orations, proclamations, briefings, rectifications). State controlled genres are one of the elements of language (on the genetic level) which are essential for the identity of the contemporary homo politicus society.
The aim of the article is to present state aid instruments used during the COVID- 19 pandemic, as well as to describe general regulations concerning the admissibility of granting state aid, including the provisions of primary and secondary law, the jurisprudence of the Court of Justice of the European Union. In addition, the article presents of soft law regulations regarding the admissibility of state aid (Temporary framework) and describes Polish aid programs for enterprises affected by the coronavirus pandemic. At the end of the article, reference was made to the types of aid instruments used and the selection of supported sectors. Research has shown a limited use of tax instruments as well as a fairly high concentration among aid granted state aid (central government administration and government agencies). At the same time, the selection of the supported sectors was not a planned economic program. ; Celem artykułu jest przedstawienie instrumentów pomocy państwa wykorzystywanych w trakcie pandemii COVID-19, a także opis ogólnych regulacji dotyczących dopuszczalności udzielania pomocy państwa, w tym zapisów prawa pierwotnego i wtórnego oraz orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej. Dodatkowo w artykule przedstawiono regulacje prawa miękkiego dotyczące dopuszczalności udzielania pomocy państwa (tymczasowe ramy) oraz opisano polskie programy pomocowe dla przedsiębiorstw dotkniętych skutkami pandemii koronawirusa. W końcu artykułu odniesiono się do rodzajów wykorzystywanych instrumentów pomocowych oraz wyboru wspieranych sektorów. Badania wykazały ograniczone wykorzystanie instrumentów podatkowych, a także dosyć dużą koncentrację wśród podmiotów udzielających pomocy (centralna administracja rządowa i agencje rządowe). Wybór sektorów wspieranych nie miał charakteru zaplanowanego programu gospodarczego.
European integration processes in Ukraine have led to the approximation of national legislation to European standards, including pet handling. The first and currently the only ratified European convention in Ukraine on protection and ensuring animal welfare is the European Convention for the Protection of Pet Animals. The article describes the major doctrinal, legislative and practical aspects of implementing this Convention into Ukrainian law. The legal regulation of the humane treatment of domestic animals in Ukraine is based on the Law of Ukraine on the protection of animals from cruel treatment, its provisions being of a general nature, and detailed solutions are found in other laws and regulations. Detailed rules for dealing with pets are determined by municipalities and they are implemented in the relevant administrative and territorial units. The concept of "animal rights", despite its proclamation in the preamble to the Law of Ukraine on the protection of animals from cruel treatment, has no formal legal representation and reflection in Ukrainian legislation. Nevertheless, Ukrainian legal academic doctrine, legislative process and law enforcement practice are currently embodying the concept of animal welfare. The development and implementation of a coherent legal mechanism for pet handling is the major contributing factor in achieving pet welfare, therefore Ukraine needs a clear strategy to improve its legal regulation. ; Procesy integracji europejskiej na Ukrainie doprowadziły do dostosowania ustawodawstwa krajowego do standardów europejskich, w tym w zakresie traktowania zwierząt domowych. Pierwszą i obecnie jedyną ratyfikowaną na Ukrainie europejską konwencją w zakresie ochrony i zapewnienia dobrostanu zwierząt jest Europejska konwencja ochrony zwierząt domowych. W niniejszym artykule opisano główne doktrynalne, ustawodawcze i praktyczne aspekty implementacji tej konwencji do prawa ukraińskiego. Podstawą regulacji prawnej humanitarnego traktowania zwierząt domowych na Ukrainie jest ustawa Ukrainy o ochronie zwierząt przed okrutnym traktowaniem, przy czym jej postanowienia mają charakter ramowy, a szczegółowe rozwiązania znajdują się w innych ustawach i rozporządzeniach. Szczegółowe zasady postępowania ze zwierzętami domowymi określają samorządy miejskie i są one realizowane na terenie odpowiednich jednostek administracyjno-terytorialnych. Konstrukcja "prawa zwierząt", pomimo jego proklamacji w preambule ustawy Ukrainy o ochronie zwierząt przed okrutnym traktowaniem, nie ma formalnego zapisu prawnego i odzwierciedlenia w ustawodawstwie ukraińskim. Obecnie ukraińska doktryna naukowa, proces ustawodawczy i praktyka egzekwowania prawa stopniowo jednak wprowadzają koncepcję dobrostanu zwierząt. Podstawą do osiągnięcia dobrostanu zwierząt domowych jest stworzenie i wdrożenie spójnego mechanizmu prawnego ich traktowania, dlatego Ukraina potrzebuje jasnej strategii doskonalenia regulacji prawnej dotyczącej dobrostanu zwierząt domowych.
Services of general interest form an essential element of the European model of society as a way to increase quality of life and to overcome social exclusion and isolation. They are also at the core of the public debate touching the central question of the role public authorities and the institutions of the European Union play in a market economy. The competencies and responsibilities conferred by the Treaty, the EU regulations and directives lay emphasis on the essential role and the wide discretion of national, regional and local authorities in defining, organizing, financing and monitoring services of general interest. The same time the EU Law provide the European Commission with a wide range of means of action to ensure the compliance of the process of organizing and financing such services according to a comprehensive regulatory regime at Community level to make them compatible with the internal market and to prevent a distortion of the competition rules. The paper indicates divergences of the points of view of public authorities and the Commission on their role, shared responsibility and powers in that process. ; Usługi użyteczności publicznej stanowią zasadniczy element modelu europejskiego, służąc polepszeniu jakości życia i przezwyciężeniu społecznego wykluczenia i izolacji. Pozostają również w centrum publicznej debaty co do roli, jaką w gospodarce rynkowej odgrywają władze publiczne państw członkowskich i instytucje Unii Europejskiej. Kompetencje i obowiązki określone przez Traktat oraz unijne rozporządzenia i dyrektywy podkreślają zasadniczą rolę i szeroki zakres swobody krajowych, regionalnych i lokalnych organów władzy w definiowaniu, organizowaniu, finansowaniu i monitorowaniu usług użyteczności publicznej. Jednocześnie prawo unijne wyposaża Komisję Europejską w liczne instrumenty mające zapewnić zgodność procesu organizowania i finansowania tego typu usług z ogólnym reżimem prawnym Unii – tak, aby uczynić je kompatybilnymi z jej rynkiem wewnętrznym i zapobiec zakłóceniu konkurencji. Artykuł wskazuje na rozbieżności w punktach widzenia władz publicznych i Komisji na ich rolę oraz podział odpowiedzialności i władzy w tym procesie.
Services of general interest form an essential element of the European model of society as a way to increase quality of life and to overcome social exclusion and isolation. They are also at the core of the public debate touching the central question of the role public authorities and the institutions of the European Union play in a market economy. The competencies and responsibilities conferred by the Treaty, the EU regulations and directives lay emphasis on the essential role and the wide discretion of national, regional and local authorities in defining, organizing, financing and monitoring services of general interest. The same time the EU Law provide the European Commission with a wide range of means of action to ensure the compliance of the process of organizing and financing such services according to a comprehensive regulatory regime at Community level to make them compatible with the internal market and to prevent a distortion of the competition rules. The paper indicates divergences of the points of view of public authorities and the Commission on their role, shared responsibility and powers in that process. ; Usługi użyteczności publicznej stanowią zasadniczy element modelu europejskiego, służąc polepszeniu jakości życia i przezwyciężeniu społecznego wykluczenia i izolacji. Pozostają również w centrum publicznej debaty co do roli, jaką w gospodarce rynkowej odgrywają władze publiczne państw członkowskich i instytucje Unii Europejskiej. Kompetencje i obowiązki określone przez Traktat oraz unijne rozporządzenia i dyrektywy podkreślają zasadniczą rolę i szeroki zakres swobody krajowych, regionalnych i lokalnych organów władzy w definiowaniu, organizowaniu, finansowaniu i monitorowaniu usług użyteczności publicznej. Jednocześnie prawo unijne wyposaża Komisję Europejską w liczne instrumenty mające zapewnić zgodność procesu organizowania i finansowania tego typu usług z ogólnym reżimem prawnym Unii – tak, aby uczynić je kompatybilnymi z jej rynkiem wewnętrznym i zapobiec zakłóceniu konkurencji. Artykuł wskazuje na rozbieżności w punktach widzenia władz publicznych i Komisji na ich rolę oraz podział odpowiedzialności i władzy w tym procesie.
The low and constantly decreasing voter turnout in the European Parliamentary elections has recently become a significant concern for both the EU and national authorities. The reasons for this state of affairs, however, to a large extent should be sought in the 'statistical' effect of the EU enlargement by the new member states, where the turnout tends to be low in all types of elections. It should be observed that after the third elections, the turnout in the 'old' EU has stabilized at the level of 52–53%, and the claims that it has decreased dramatically are erroneous. The situation is quite different in the new member states, where the turnout has actually decreased by several percent since the 2004 elections. It can be claimed then that the low turnout is not a result of the member states' citizens' decreasing interest in EU matters, but rather of a general aversion towards politics and politicians. Comparing the turnout in the elections to the European Parliament, and national parliaments, one can observe that the difference is similar in all the countries, and amounts to approx. 30%. This difference follows from the fact that EU citizens treat the European Parliamentary elections as 'second-division elections' (of secondary significance) that in their opinion do not have a significant influence. Therefore, it appears that one should look for the reasons why general turnover has fallen, rather than exclusively at that in EP elections. What will be the remedy for this low turnout? Firstly, the voters need to be informed about the significance of the decisions taken by the EP to their everyday life. Advantageous outcomes could also be provided by the reforms of election law, such as the changed time of the polls or the introduction of preferential voting in all the states. It is also important to continue and develop the campaign which promotes voting, conducted by NGOs, as well as by the EU institutions.
