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Zsfasssung in dt. und engl. Sprache. - Dt. Zsfassung u.d.T.: Die außervertragliche Haftung der Europäischen Gemeinschaft für Rechtssetzungsakte

Artykuł dotyczy koncepcji Paula Kirchhofa uproszczenia prawa podatkowego. Została ona przedstawiona w projekcie Bundessteuergesetzbuch: Ein Reformentwurf zur Erneuerung des Steuerrechts (Federalny kodeks podatkowy: projekt reformy dla odnowienia prawa podatkowego [2011]). Projekt uproszczenia prawa podatkowego Kirchhofa jest próbą odpowiedzi na dobrze rozpoznane słabości współczesnych systemów podatkowych i powtarzające się wezwania do ich reformy. Choć kodeks został stworzony z myślą o Niemczech, nieukrywane ambicje heidelberskiego profesora są większe. Zgodnie z nimi jego koncepcja uproszczenia prawa podatkowego może być zastosowana w innych państwach, a częściowo także w regulacjach podatkowych w prawie Unii Europejskiej. Celem artykułu jest zapoznanie czytelnika z motywacjami Kirchhofa, przyjętymi przez niego założeniami, a także podstawowymi regulacjami projektu. W miejsce ponad 30 podatków występujących w prawie niemieckim projekt pozostawia jedynie cztery: podatek dochodowy, podatek od spadków i darowizn, podatek obrotowy oraz podatek akcyzowy. Znacznie ograniczona została liczba wyjątków, zwolnień i regulacji szczególnych. W efekcie zamiast ponad 50 000 paragrafów obowiązującego prawa podatkowego proponowana regulacja zawiera tylko 237 paragrafów. Jest to pierwsze omówienie koncepcji Kirchhofa w polskiej doktrynie prawa. Zdaniem autora artykułu przedstawiony przez Kirchhofa kodeks zasługuje na pozytywną ocenę, może być wzorem dla nadaktywnego ustawodawcy oraz inspiracją dla reform systemów podatkowych we współczesnym świecie. Autor artykułu dostrzega jednak problem uzyskania przez tego rodzaju projekt trwałej akceptacji doktryny prawa, partii politycznych i opinii publicznej.

In previously published papers (Przegląd Sejmowy no. 5(142)/2017 and 2(163)/2021) the authors proposed definitions of notions: normativity, redundancy, and uselessness of the legal text and analysed from a typological point of view the basic units of the integral (articulated) part of normative acts, i.e. legal provisions. In this text, the analysis has been extended to include the other elements of the legal text, i.e.: preambles, titles, subtitles, definitions in brackets, footnotes and attachments, which contain sentences and other elements (tables, equations, graphics, maps, sheet music). The terminology has also been extended to include fragments of provisions, normative acts as a whole, and plural provisions. These elements can (with some definitional amendments) be analysed in the same way as provisions using the categories: "doubles", "widows", "orphans", and "botches". In their closing remarks, the authors signaled the need to complement the analysis with a theoretical and comparative perspectives: to confront the proposed theses with the leading normative and descriptive theories of legal text drafting and interpretation. The fourth part of this cycle of papers, devoted to these problems, is currently being prepared.

In a previously published article (Przegląd Sejmowy No. 5(142)/2017) the authors proposed definitions of the following concepts: normativity, redundancy and uselessness of a legal text. The article provides a typological review of Polish legal texts. The authors analysed the basic units of the integral (articulated) part of normative acts, i.e. legal provisions, showing their normativity, redundancy, and uselessness. The analyse includes: internal preambles, provisions describing the object and subject scope of the act, legal principles, programme and task provisions, meliorative provisions, emendations, permanently unrealisable regulations, legal definitions. The analyses led to identification of four basic types of errors in legal provisions, which were named: "doubles", "widows", "orphans", and "botches". In their closing remarks, the authors signalled the need to supplement the analysis with a description of non-integral (non-articulated) parts of normative acts. Another part of the study, devoted to these problems, is currently being prepared.

On 1 June 2017, a major amendment to the Code of Administrative Procedure came into force. The article deals with mediation incorporated into the Code as a new institution of administrative proceedings. The authors presented the advantages and disadvantages of mediation in public matters and discussed the theoretical foundations of this construction. They analysed the effectiveness of the mediation conducted in the proceedings before the administrative courts, pointing that en­trusting mediation to professional mediators (by amending the Act of 7 April 2017) was justified. The new regulation provides for mediation that is voluntary, secret, and conducted by an impartial mediator. The amending act does not specify the preferred mediation strategies, leaving this issue to the mediators, but the analysis of the content of the new provisions leads to the conclusion that the evaluative type of mediation is the leading one. The amended provision of Article 13 § 1 of the Code allows mediation in any matter, provided its the nature is sufficiently suitable. In the Authors' opinion, mediation should be allowed especially in matters that need to be resolved basing on the administrative discretion and in matters whose settlement requires the interpretation of terms that are not specified. In the authors opinion, mediation may be an effective instrument for eliminating administrative disputes but requires proper preparation of the clerks involved.

On 1 June 2017, a major amendment to the Code of Administrative Procedure came into force. The article deals with mediation incorporated into the Code as a new institution of administrative proceedings. The authors presented the advantages and disadvantages of mediation in public matters and discussed the theoretical foundations of this construction. They analysed the effectiveness of the mediation conducted in the proceedings before the administrative courts, pointing that entrusting mediation to professional mediators (by amending the Act of 7 April 2017) was justified. The new regulation provides for mediation that is voluntary, secret, and conducted by an impartial mediator. The amending act does not specify the preferred mediation strategies, leaving this issue to the mediators, but the analysis of the content of the new provisions leads to the conclusion that the evaluative type of mediation is the leading one. The amended provision of Article 13 § 1 of the Code allows mediation in any matter, provided its the nature is sufficiently suitable. In the Authors' opinion, mediation should be allowed especially in matters that need to be resolved basing on the administrative discretion and in matters whose settlement requires the interpretation of terms that are not specified. In the authors opinion, mediation may be an effective instrument for eliminating administrative disputes but requires proper preparation of the clerks involved. ; On 1 June 2017, a major amendment to the Code of Administrative Procedure came into force. The article deals with mediation incorporated into the Code as a new institution of administrative proceedings. The authors presented the advantages and disadvantages of mediation in public matters and discussed the theoretical foundations of this construction. They analysed the effectiveness of the mediation conducted in the proceedings before the administrative courts, pointing that entrusting mediation to professional mediators (by amending the Act of 7 April 2017) was justified. The new regulation provides for mediation that is voluntary, secret, and conducted by an impartial mediator. The amending act does not specify the preferred mediation strategies, leaving this issue to the mediators, but the analysis of the content of the new provisions leads to the conclusion that the evaluative type of mediation is the leading one. The amended provision of Article 13 § 1 of the Code allows mediation in any matter, provided its the nature is sufficiently suitable. In the Authors' opinion, mediation should be allowed especially in matters that need to be resolved basing on the administrative discretion and in matters whose settlement requires the interpretation of terms that are not specified. In the authors opinion, mediation may be an effective instrument for eliminating administrative disputes but requires proper preparation of the clerks involved.

Uwagi recenzyjne i polemiczne po lekturze pracy Małgorzaty Ewy Stefaniuk Preambuła aktu normatywnego w doktrynie oraz w procesie stanowienia i stosowania polskiego prawa w latach 1989-2007,Warszawa 2009

This book explores the historical foundations of holding public authorities accountable for their acts, and discusses how and why the idea that the state should or should not be held liable became established in three significant jurisdictions. The issue of state liability for legislative acts is considered one of the most difficult and controversial problems in jurisprudence. This book analyses the development of concepts and institutions of liability for the acts of legislator pertaining to the general principles of state liability until the mid-20th century in the leading European legal systems: Germany, France and Great Britain. It is shown that, in contrast to the prevailing conviction, the lack of liability for law-making instruments was not an unassailable dogma, and that questions as to whether such liability was possible were being asked from the Middle Ages onwards. The book will be a valuable resource for academics and researchers in the areas of Constitutional Law, Public Law, History of Law, History of Legal and Political Thought, Philosophy of Law, and Comparative Legal Studies.

"This book explores the historical foundations of holding public authorities accountable for their acts, and discusses how and why the idea that the state should or should not be held liable became established in three significant jurisdictions. The issue of state liability for legislative acts is considered one of the most difficult and controversial problems in jurisprudence. This book analyses the development of concepts and institutions of liability for the acts of legislator pertaining to the general principles of state liability until the mid-20th century in the leading European legal systems: Germany, France and Great Britain. It is shown that, in contrast to the prevailing conviction, the lack of liability for law-making instruments was not an unassailable dogma, and that questions as to whether such liability was possible were being asked from the Middle Ages onwards"--Publisher's description.

Introduction -- Ancient Greece and Rome -- The Middle Ages -- The early modern era -- Germany -- France -- England -- Liability for acts of the legislator in German scholarship and law -- Recognition of liability for acts of the legislator in French scholarship and law -- The dogma of lack of liability for acts of the legislator in English scholarship and law.