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One of the key legal definitions introduced into tax law, i.e. the definition of "an organised part of an enterprise", was analysed in the study. It is an example of a definition under which a tax legislator expresses the tax consequences of business trading. According to the author, this legislative measure may be qualified as a legal definition limiting the imprecision in the provisions of tax law. The fulfilment of certain determinants becomes important for the construction of this definition, on the basis of which it should be constructed. The study specifies these determinants and shows that the tax legislator does not always use them when formulating the analysed definition. Therefore, in the article the author indicates solutions aimed at implementing these determinants. ; W opracowaniu analizie poddano jedną z kluczowych definicji legalnych wprowadzonych do prawa podatkowego, tj. definicję zorganizowanej części przedsiębiorstwa. Jest to przykład definicji, w ramach której ustawodawca podatkowy wyraża podatkowe skutki obrotu gospodarczego. Zdaniem autora ten środek legislacyjny można zakwalifikować jako definicję legalną ograniczającą nieostrość w przepisach prawa podatkowego. Istotne dla konstrukcji tej definicji staje się spełnienie pewnych determinantów, w oparciu o które powinna być ona zbudowana. W opracowaniu określono te determinanty oraz wykazano, że ustawodawca podatkowy nie zawsze korzysta z nich, formułując analizowaną definicję. Ponadto autor wskazał rozwiązania mające na celu realizację tych determinantów.

The author formulates a definition of the term 'social welfare'. This definition, he claims, is necessary if there are to be controls imposed both on the activities of private social welfare agencies, and on the benefits given to such agencies by the community in the form of exemptions, concessions and rebates. The author advocates a definition which reflects current community views about social welfare and proposes ways in which the definition can be interpreted to avoid the rigidities of the legal system. Finally he argues that the exemptions and concessions should be given to a more restricted range of private agencies than at present.

AbstractIn current thinking about public service improvement, civil servant creativity plays an important role. Using the results of 43 semi‐structured interviews, we assessed the degree to which our theoretical knowledge about creativity—based primarily on business research—matches the insights of managers in local government. Respondents considered employee creativity to be important, but—in contrast to the literature—understood creativity as the act of trying out new things to better deal with specific problems at hand instead of developing new ideas potentially applicable to a wider context. As such, respondents did not see creativity as the main precondition for innovation. In line with the literature, there is little consistency across respondents about individual‐ and context‐level determinants of creativity. Lastly, respondents put forward several factors that have received little attention in the literature but are particularly relevant in understanding differences in work‐related creativity in the context of local government.

The article shows the factors that influenced legal behavior of a person in a historical retrospect. Special attention is paid to the economic, technological, political, moral, and religious factors. The author shows the conditionality of legal behavior of a person in the Middle Ages in relation to their status. It is proposed to combine the historical determinants of legal behavior into several groups. The role of law in establishing criteria of lawful behavior is emphasized.

The aim of the contribution is to define the concept of international military operations to which the rules of humanitarian law apply. The work also offers a definition of the sending state and the host state of these operations. It also identifies the normative sources governing these phenomena: from international humanitarian law ("ius in bello") to human rights law, UN standards, the agreements on the status of the forces deployed, but also internal legal systems.

The purpose of this paper is to analyse how the term "mother" is defined in the English legal system. This question has recently been raised in English courts due to the McConnel case; where a woman, who had undergone a gender transition and acquired full legal recognition as a male, gave birth to a child and asked to be registered as the father of his child. In the first part of the paper, I will study the legal frame and the main decisions of the English courts. In the second part, I will analyse the decisions of the European Court of Human Rights and the consequences of the McConnel case in English family law. And finally, I will explain the role that the principle of the best interests of the child plays in this context.

Present paper explains role of the Bitcoin and its involvement in economic activity worldwide, using practical examples of real business models, reflects the modern views of legislators and judicial bodies on local (selective countries legislation and court practice) and international level (European Union legislation and international court practice), which are formed after Bitcoin's fast widespread in 2012. Current research examines in details various definition of the Bitcoin, used by legislators to place Bitcoin in already existing legal frames – virtual money, property, commodity or financial instruments, which has significant importance to legislators worldwide to regulate business activity related to Bitcoin: licensing of institutions issuing Bitcoin, if it is defined as virtual money; Bitcoin's place in stock market, if it is defined as security or financial instrument; or transfer of property rights, if Bitcoin is defined as commodity or property. Moreover this paper underlines importance of amendments acceptance, based on certain Bitcoin's definition, to prevent money laundering, financial support providing to terrorism, to straighten financial market and consumer protection procedures.

The definition of "genetic testing" is not a simple matter, and the term is often used with different meanings. The purpose of this work was the collection and analysis of European (and other) legislation and policy instruments regarding genetic testing, to scrutinise the definitions of genetic testing therewith contained the following: 60 legal documents were identified and examined—55 national and five international ones. Documents were analysed for the type (context) of testing and the material tested and compared by legal fields (privacy and confidentiality, data protection, biobanks, insurance and labour law, forensic medicine); some instruments are very complex and deal with various legal fields at the same time. There was no standard for the definitions used, and different approaches were identified (from wide general, to some very specific and technically based). Often, legal documents did not contain any definitions, and many did not distinguish between genetic testing and genetic information. Genetic testing was more often defined in non-binding legal documents than in binding ones. Definitions are core elements of legal documents, and their accuracy and harmonisation (particularly within a particular legal field) is critical, not to compromise their enforcement. We believe to have gathered now the evidence for adopting the much needed differentiation between (a) "clinical genetics testing", (b) "genetics laboratory-based genetic testing" and (c) "genetic information", as proposed before.