https://ojs.academicon.pl/tkppan/issue/feed Teka Komisji Prawniczej PAN Oddział w Lublinie 2022-06-29T13:51:47+02:00 Agnieszka Romanko kkpp@kul.pl Open Journal Systems <p>„Teka Komisji Prawniczej PAN Oddział w Lublinie” (eng. Teka Commission of Legal Sciences Polish Academy of Sciences Branch in Lublin) is a semi-annual periodical published in English by the Association of Alumni and Friends of the Faculty of Law of the Catholic University of Lublin (Stowarzyszenie Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego). Our periodic publishes research papers addressing legal sciences and canon law. The subject of the articles refers to both present legal and socio-economic phenomena, as well as their historical and legal analysis. The journal is on the ministerial list of scoring journals (100 points). We only publish original articles that meet the criterion of a high scholarly level. The Editorial Board respects the ethical principles developed by the Committee on Publication Ethics (COPE).</p> https://ojs.academicon.pl/tkppan/article/view/4445 The Principle of Contradiction Following the Reform by Pope Francis of the Process to Declare Nullity of Marriage (Libellus and the Subject-Matter of the Process) 2022-06-29T13:51:47+02:00 Maciej Andrzejewski maciej.andrzejewski@upjp2.edu.pl <p>The article covers the influence of Pope Francis’ Apostolic Letter motu proprio <em>Mitis Iudex Dominus Iesus</em> on the scope of the principle of contradiction in matrimonial nullity trials. This article will present certain remarks concerning the effect of Pope Francis’s process reform on the extent of the principle of contradiction in respect of such constituting factors of that principle as: the <em>libellus</em>; identification of the subject-matter of the process. In conclusion, it should be stated that Pope Francis’ trial reform of 2015 extended the scope of the principle of adversarial in matrimonial nullity trial.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4448 Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees 2022-06-29T13:51:41+02:00 Sylwester Bogacki sylwester.bogacki@wsei.lublin.pl Volodymyr Martyniuk volmartynyuk@gmail.com <p>Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the decision of the head of the local authority, the mayor. The provision of Article 13 of the Tax Ordinance is imprecise with respect to the jurisdiction of instances because it regulates the jurisdiction of the appellate authorities only with respect to decisions, leaving aside the issue of provisions. In practice, however, there is no doubt that the body appealing against decisions is also the body appealing against provisions.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4453 The Degree of an Act’s Harmfulness to Public Finances under the Act of 17 December of 2004 on Liability for Breaching the Public Finance Discipline 2022-06-29T13:51:37+02:00 Wojciech Bożek wojciech.bozek@usz.edu.pl <p>An act’s harmfulness to public finances is graded. The legislator does not specify this harmfulness in greater detail and only relies on an example of a list of premises which should be taken into account when determining its degree. At the same time, the legislator decided that only a marginal degree of harmfulness of an act is a basis to refuse to initiate or to discontinue proceedings in a given case. Stating that the degree of harmfulness of an act is not significant, is significant or gross obliges authorities adjudicating in cases for breaches of public finance discipline to draw specific consequences against the infringer. The author focuses here on a discussion of vagueness of the “degree of an act’s harmfulness to public finances” and refers to the premises of assessment of this degree as well as problems that arise in this context at the stage of application of law in the decision-issuing practice. It was deemed necessary to mostly rely on the practical meaning of the concepts discussed, which affected the study’s methodology. The author intends to point out potential problems when interpreting under-defined terms in the Act on liability for breaching the public finance discipline, to determine the meaning of “an act’s harmfulness to public finances” in the pursuit of values encoded in regulations of this act and to demonstrate practical application of the measure in question. The study’s methodology involves mainly an analysis of universal legislation and judicial decisions of the Chief Adjudicating Committee in matters of breaches of public finance discipline and of first instance committees. It was also necessary to analyse the relevant law in force and commentary on it, limited to the views of domestic legal scholars.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4454 Security Management in Poland During a Crisis Situation – Formal and Practical Aspects. Indications for Ukraine 2022-06-29T13:50:18+02:00 Wojciech Gizicki wgizicki@kul.pl Ivan Pankevych i.pankevych@wpa.uz.zgora.pl <p>This paper aims to analyse the processes related to security management in Poland in the case of a crisis. It is crucial to indicate the legal and organisational basis, including specific practical actions, particularly in the context of making general indications for Ukraine. Poland and Ukraine are neighbouring states with large areas and populations. However, their organisational systems, as well as internal and external conditions, are different. The paper focuses on the issue of crisis management at the level of public administration processes and tasks. The relevance of this issue is also based on the cross-border nature of opportunities and challenges in this respect.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4455 Appointing and Dismissing a District Commandant of the State Fire Service in Poland 2022-06-29T13:50:16+02:00 Dariusz P. Kała ave10@op.pl <p>The article is the first, original and only scientific study of the issue of appointing and dismissing district commandants of the State Fire Service in Poland. Thus it fills a gap in the science of law, which can be a reference point for judicial decisions. The article deals with such issues as the administrative nature of the appointment and dismissal, the prerequisites for the appointment and dismissal of the commandant and their proof, the procedure for the appointment and dismissal and the participation in them of the organs of the State Fire Service and the organs of public administration, the importance of the starost’s opinion in these procedures, the importance of the loss of confidence in the appointment and dismissal of the commandant. The issue of the application of the Code of Administrative Procedure raised in the article plays an important role in these procedures. The article is based on the current legal status, exhaustively analyzed and applied judicial decisions and views of the science of law. The paper also refers to the views occurring in the procedures for appointing and dismissing commandants in other uniformed services.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4456 Environmental Protection and Italian Constitutional Reform. Some Profiles of Interest and Critical Remarks 2022-06-29T13:50:13+02:00 Agnieszka Gloria Kamińska akaminska@uj.edu.pl <p>This paper aims to analyse the scope of constitutional reform no. 1/2022, approved last 8th February by the Italian Parliament, with which the Articles 9 and 41 of the Constitution have been modified. Thanks to this amendment, the environment (the ecosystem and biodiversity) has been included as a legal asset subject that needs an expressed protection. Specifically, it is possible to highlight the critical profiles concerning the balance that the legislator has already intended to offer at a regulatory level between respect for the environment and private economic activities. In this field, the Ilva case-law represents a milestone for the Constitutional Court and the Italian legislator.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4457 The Formation of Police Law in the System of Special Administrative Law of Ukraine 2022-06-29T13:50:10+02:00 Tetyana Karabin tetyana.karabin@uzhnu.edu.ua Oleksandr Bilash oleksandr.bilash@uzhnu.edu.ua <p>The article deals with the investigation of the formation of police law in the legal system of Ukraine and its meaningful content. The separation of police law is considered controversial in Ukrainian science, so its research also requires analysis of the relationship with related parts of the legal array, in particular, general administrative law, administrative tort law, administrative procedure and more.</p> <p>The material of the article is represented by highlighting issues that need to be addressed during the formation of special administrative law in Ukraine in general and the problems of the formation of police law in particular. The study also outlines the already developed positions and scholarly prerequisites for the formation of a sub-branch of police law. Nevertheless, there is no generally accepted understanding of what is police activity in the Ukrainian doctrine, which relations should be attributed to police-law ones, which authorities are referred to the police. The article attempts to answer these questions, and also a particular structure of police law as a sub-branch of modern administrative law of Ukraine is proposed. Specifically, it is a set of norms that define and regulate the formation of authorities that ensure public safety, law and order; tasks and powers of police authorities; grounds and procedure for application of police measures, procedures; rights and responsibilities of citizens in the field of police activities.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4458 The Suspension of the Limitation Period for a Tax Obligation from the Perspective of the Principle of the Citizens’ Trust in the State and Its Laws 2022-06-29T13:50:07+02:00 Piotr Kobylski p.kobylski@uthrad.pl <p>This study is devoted to the issue of the suspension the limitation period for a tax obligation. Pursuant to Article 70(6)(1) of the Act of 29 August 1997, the Tax Ordinance, the course of the limitation period for a tax obligation does not begin, and, in the event it has begun, is suspended, on the day on which proceedings in a case of a fiscal offence or fiscal petty offence are initiated, of which the taxpayer has been notified, if a suspicion that the offence or petty offence has been committed is connected with failure to fulfil this obligation. It is worth considering whether this regulation is consistent with the principle of citizens’ trust in the State and its Laws, as expressed in Article 2 of the Constitution of the Republic of Poland, and consequently with Article 32(1) of the Constitution. The main research intention is to describe what impact the above-mentioned legal regulation has for determining the extent of the effect the tax regulation in question on the principle of the citizens’ trust in the State and its Laws. It should be noted that the failure to inform about the existence of a condition for suspension expressed in the analysed provision may result in the fact that, as a consequence of a misconception on the part of the taxpayer, decisions taken by him or her in connection with the disposing of property will also be incorrect.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4459 Telemedicine in the Past and Now – Polish Regulatory Framework and the Scope of Civil and Criminal Liability of the Medical Staff 2022-06-29T13:50:05+02:00 Justyna Król-Całkowska kancelaria.prawomed@gmail.com Daniel Walczak daniwalczak@gmail.com Waldemar Szymański walditm@interia.pl <p>The development of telemedicine prompts us to focus on legal aspects related to the provision of ICT services by physician, as well as criminal liability for causing exposure to immediate risk of loss of life or health, as well as civil liability in the event of damage, excluding issues related to the provision of services by persons performing other medical professions (e.g. nurses, midwives, laboratory diagnosticians, pharmacists). Although telemedicine has become a permanent part of the scenario of providing services, the provisions of law refer to the discussed issue in a fragmentary manner. At the same time, the specificity of services implies a wide risk of the guarantor’s criminal liability for exposing the patient to the immediate risk of loss of life or health. The above is directly related to the omission of personal doctor-patient contact, which increases the probability of making a diagnostic or therapeutic error. Before the entry into force on 12 December 2015 of the Act of 9 October 2015 amending the Act on the information system in health care [...], only individual legal regulations related to the use of ICT to provide health services, as well as documents on the principles of medical ethics and deontology. Currently, there are no doubts that the provision of health services with the use of ICT is permissible and in accordance with the applicable law. The pandemic period contributed to the introduction of provisions regulating the principles of providing health services with the use of ICT in strictly defined areas, including, inter alia, primary health care.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4460 Criminal-Law Protection Due to Religion (Article 194 of the Penal Code) 2022-06-29T13:50:01+02:00 Ewa Kruk ewa.kruk@mail.umcs.pl <p>The article analyses the problem of the offence of religious discrimination under Article 194 of the Polish Penal Code. The author presented in the first part of the article the process of&nbsp; formation of “crimes against freedom of conscience and religion” in the criminal codes of 1932, 1969 and 1997, then discussed the object of protection related to the offence of “religious discrimination” in the light of Article 192 of the Penal Code of 1969. From this perspective, she analysed the object of protection, offender, objective aspects and subjective aspects of the applicable Article 194 of the Polish Penal Code of 1997.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4461 Systems of Executing the Penalty of Imprisonment Pursuant to Article 81 of the Executive Penal Code of 1997 2022-06-29T13:49:59+02:00 Małgorzata Kuć edyta03@poczta.onet.pl <p>This article characterises the systems of executing the penalty of imprisonment as stipulated in Article 81 of the Executive Penal Code of 1997. The article examines the differences in the systems of executing the penalty of imprisonment in relation to the categories of convicts to whom individual systems are addressed and in relation to the principles used to select correctional measures. The diversity of the systems of executing the penalty of imprisonment corresponds to the principle of individualisation in dealing with convicts, which meets the needs related to the execution of the penalty of imprisonment.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4462 Autonomous Territory in the Light of International Law 2022-06-29T13:49:51+02:00 Piotr Łaski piotr.laski@usz.edu.pl <p>The essence of autonomy involves independence perceived in relation to other entities, that occurs in domestic and international law. In the latter case, it is related to a complex state that acts either as a federal state or a diversified state. In the first and second case, it refers to an area that may be an integral part of the above-mentioned types of states, or may extend to a territory not included in the state on which it is dependent. This status may be enjoyed by colonial areas, and territorial autonomy may be a form of their decolonization. A separate category of geopolitical units accommodates territories that are also not part of a given state, but are associated with it and enjoy the status falling within the sphere of territorial autonomy. The above-mentioned categories of territorial units, with limited treaty powers, cannot therefore be considered as states in the international legal sense, but at most as creations of a quasi-state nature, because full treaty capacity, in addition to sovereignty, is the criterion of subjectivity in international law.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4463 Christian Values in the Digital Society. Initiatives Seeking Communion Between the Digital Age and Religion 2022-06-29T13:49:32+02:00 Raquel Martínez Catalá raquel.martinez-catala@uv.es <p>The scenario we find ourselves in worldwide is that of a globalized world. However, the fact that this phenomenon is taking place in general, based on the continuous increase in the interconnection between the different nations of the world in the economic, political, social and technological fields, makes more evident the inequalities that exist between the different States that make up our world. It is very interesting to analyse how an institution as old as the Catholic Church has been facing the challenges that adapting to the current model of society undoubtedly entails for a traditional institution.</p> <p>Today our society has been completely transformed and the digital era has burst onto the scene. The Catholic Church has not been oblivious to the changes that our society is experiencing, and so we will make a brief analysis of the most significant changes that have taken place in the way in which the Catholic Church tries to carry out its pastoral function. We will analyse how the Catholic Church is implementing new tools to adapt to the changes that are constantly taking place in our society.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4464 Roman Law as an Idea Basis for Punishing in the Conditions of the Slovak Republic 2022-06-29T13:49:24+02:00 Stanislav Mihálik stanislav.mihalik@flaw.uniba.sk Igor Slovák igor.slovak@flaw.uniba.sk <p>In the presented paper, the author focuses on the study and description of the influence of Roman law, or its ideological bases, on the legal regulation of punishment through the Criminal Code in the conditions of the Slovak Republic. Author then pays special attention to the legacy of Roman law and its identification in the institutes which form the basis of the punishment mechanism, as well as the importance of this legal system for the individual basic principles on which punishment is subject in the conditions of the Slovak Republic. Finally, the author also deals with the method of punishing the so-called concurrence of criminal offenses (as a form of multiple crime), in comparison with the basic approaches that were created in the given sphere by the legal system of Roman law.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4465 The Assignment of Receivables and the Change of Parties to a Contract in the Polish Law in the Project of the New Civil Code 2022-06-29T13:49:21+02:00 Jan Mojak jan.mojak@poczta.onet.pl Jacek Widło jwidlo@kul.pl <p>This article presents the draft of the new Polish Civil Code with the focus on the transfer of receivables and the change of parties to a contract, a doctrine which has been unknown to the Polish law so far. The relevant considerations are preceded by an introduction to the origins of the work of the Codification Committee and the presentation of the sources of comparative studies. Next, there is a short discussion of the current regulations of assignment followed by detailed proposals of solutions provided in the new Civil Code with regard to the assignment of receivables and the change of parties to a contract, e.g. the effects of the contractual clause prohibiting the assignment of receivables, the rules for the transfer of future receivables and its definition, assignment in bulk and multiple transfer.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4466 The Limitations of External Manifestations of Freedom of Religion and State Security. Pandemic Crisis, State and Catholic Church in Slovakia 2022-06-29T13:49:16+02:00 Michaela Moravčíková moravcikova@gmail.com Martin Šabo martin.sabo@truni.sk <p>The paper focuses on research of the relationship between the State and the Catholic Church in an emergency such as the current pandemic health crisis, affecting human rights, including the fundamental right to religious freedom. In such a situation, constructive relations based on mutual respect of subjects, who are also aware of their place in a democratic society, are very important. We will illustrate the study of these relations and their development in the article in the conditions of the Slovak Republic. The article deals mainly with the period during the so-called first wave of the Covid-19 pandemic in Slovakia. Although other waves of the pandemic have already passed, it seems that restrictions on religious freedom have not been sufficiently analyzed.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4467 Constitutional Foundations of the Market Economy. Administrative Law Issues of Economic Freedom 2022-06-29T13:49:13+02:00 Henryk Nowicki henryk-nowicki@wp.pl Krzysztof Kucharski krzysztofkucharski@umk.pl <p>The subject of analysis of this article is the public-legal construction of economic freedom in the context of its basic function which is the realisation of a constitutionally regulated economic system. The detailed objective is to undertake a reconstruction of the freedom of economic activity in the light of theory and public law, to which the freedom in question first of all belongs. The object of research will be its subjective and objective scope. The basic research methods will be the dogmatic and historical-legal method.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4468 Unknown Manuscript of Blessed Bishop Hryhoriy Khomyshyn “Two Kingdoms”: Document, History, Message 2022-06-29T13:49:10+02:00 Włodzimierz Osadczy wlodzimierz.osadczy@kul.pl <p>The appearance in print in 2016 of an unknown manuscript of the notes of Blessed Bishop Hryhoriy Khomyshyn, a Greek Catholic ordinary of Stanyslaviv, aroused enormous interest in various academic and church circles. The materials contained in the document provide a lot of new information about the Greek Catholic Church in the Second Polish Republic, the situation of the Ukrainian population, and the relationship between the Stanyslaviv bishop and the metropolitan of Lviv, Archbishop Andrey Sheptytsky. The article presents the history of the discovery of the manuscript, its fate after World War II, as well as the main themes discussed by the author in the document.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4469 Delimitation of Offences under Article 243 and Article 239(1) of the Polish Criminal Code – Considerations in the Context of the Judgment of the Court of Appeal in Szczecin of 12 January 2016, II AKA 151/15 2022-06-29T13:49:08+02:00 Piotr Poniatowski piotr.poniatowski@umcs.pl <p>The paper addresses the problem of delineating the offence of facilitating the escape of a person deprived of liberty on the basis of a court decision or a legal order issued by another state authority (Article 243 of the Criminal Code) and the offence of assistance in avoiding criminal liability (Article 239(1) of the Criminal Code). The author claims that assistance provided after the escape should be considered an offence under Article 239(1) of the Criminal Code. He also draws attention to the problems occurring in practice with regard to the differentiation of these types of offences. His analysis also leads him to formulate postulates for the law as it should stand (<em>de lege ferenda</em>).</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4470 Pursuit of Claims Against Consumers on the Grounds of a Promissory Note – Comments on the Court of Justice of the European Union’s Judgment of 13 September 2018 in Case C–176/17 2022-06-29T13:49:06+02:00 Małgorzata Sekuła-Leleno malgorzata.sekula-leleno@lazarski.pl <p>It seems that the extraordinary appeal is the only appropriate measure to revoke an order for payment to ensure compliance with the principle of a democratic state ruled by law and implementing the rules of social justice. Taking into account the position of the Constitutional Tribunal based on Article 76 of the Constitution, in accordance with the CJEU’s interpretation of Directive 31/13 in the case C–176/17 and expressed in its ruling of 11 July 2011, P 1/10, the Supreme Court’s judicature stresses that, “the consumer has a weaker procedural position because he is in a dispute with a professional entity.” Therefore, in addition to the provisions of the Code of Civil Procedure, the court conducting promissory note proceedings against consumers must also apply provisions aimed at consumer protection of its own motion. Thus, by disregarding other factors and limiting itself only to the formal verification of whether the submitted promissory note has been duly completed and its contents and truthfulness do not give rise to any doubts, the adjudicating court does not fulfill its obligation under Article 76 of the Polish Constitution in connection with the provisions of Article 7(1) of Directive 93/13. Meanwhile, it should of its own motion examine whether the provisions agreed between the parties are just and fair.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4471 Human Rights and Christian Values in a Digital Society. Selected Issues 2022-06-29T13:49:03+02:00 Magdalena Sitek ms@wsge.edu.pl <p>The subject of this study is the analysis of the contact between Christian values and human rights or the concept of human rights in the context of the dynamic development of IT technology and the shaping of not only global but digital society. The new organization of society is characterized by a multiplicity of value systems which interpenetrate each other. In the area of Western culture, the human rights system occupies a central place, which has become a kind of new decalogue. The aim of this study is an attempt to define the place of traditional Christian values in a digital society. The research hypothesis was the statement that Christian values are not only timeless, but also universal and perfectly fit into the functioning of the digital society. The study uses the method of legal and dogmatic analysis of legal provisions and judgments as well as the analysis of cases of conflicts between Christian values and human rights. In my conclusions, I state that the confrontation of these two systems of values leads to the need to rebuild the organization of Christians. An ideal model may be the diaspora life of people who not only preach but also practice these values.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4472 Admissibility of Revocation by a Party of Their Declaration to Waive the Right to Appeal 2022-06-29T13:49:00+02:00 Joanna Smarż j.smarz@uthrad.pl <p>The Code of Administrative Procedure was substantially amended in 2017. Introduction of the right to waive the right to appeal to Article 127a, Code of Administrative Procedure, is one such major change. Such a waiver is momentous, since it not only obstructs appealing but also prevents the option of complaining against a decision to courts. The new regulation, intended to accelerate administrative proceedings and enforceability of decisions, gives rise to serious doubts, chiefly concerning a party’s option of withdrawing their declaration to waive the right to appeal. In spite of the legislator’s intention signalled in the substantiation of the amendment, both judicial decisions and the doctrine rightly accept the possibility of withdrawing a declaration to waive the right to appeal until the last day of the term for appeals.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4473 The Problem of the Tax-Legal Unification of the Effects of Employee’s Creative Activity 2022-06-29T13:48:56+02:00 Paweł Smoleń pasmo@kul.pl Marzena Świstak marzena.swistak@umcs.pl <p>Provision of work covers various activities of an employee, the performance of which may lead to a result that is subject to copyright protection. This applies both to the performance of work under the classic employment relationship and the “academic employment contract,” containing elements characteristic for the performance of duties in the sphere of higher education and science. In both cases, the issues related to the creation and acquisition of economic copyrights to employee works are regulated by the provisions of the Act on copyright and related rights. In practice, however, a far-reaching (and incomprehensible) differentiation of tax-legal consequences can be observed in this respect, which becomes the source of numerous controversies in the context of law application. Problems are particularly visible in the area of calculating 50% (the so-called lump-sum) tax deductible costs. It should be emphasized at the same time that emerging interpretation difficulties result not only from the content of tax regulations. Their source is the provisions of the Law on higher education and science. The general (long-awaited) interpretation of the Minister of Finance sustained the legal dualism in the scope of the issue. The duality of the presented interpretation results from different treatment of employment contracts of academic teachers. It is pointed out that in order for the remuneration of academic teachers to be regarded as a royalty, a work must be created within the meaning of copyright law, but at the same time arguments are presented referring to non-statutory premises, which do not have normative overtones in the analysed case (e.g. prestige of the profession of academic teacher, which has features characteristic for liberal professions). The aim of the article is to outline the tax-legal consequences of the divergences and views persisting for a long time with regard to the treatment of employee’s works arising within the framework of employment relationship and to propose an appropriate interpretation direction supported by the Authors. For this purpose the dogmatic and historical-legal methods was used.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4474 Development of Administrative Sciences in the 19th Century 2022-06-29T13:48:54+02:00 Grzegorz Smyk grzegorz.smyk@mail.umcs.pl <p>The basic conditions for the development of modern administrative sciences arose with the emergence of the constitutional state with its guarantees of respect for the rights of the individual, the functional and organizational division of public authorities and the mechanisms for controlling the legality of the functioning of the state apparatus. The concept of the constitutional state was derived directly from the ideology of the Enlightenment, based on the social contract theory, the doctrine of the law of nature and the theory of the division and control of public authorities. It was implemented at the earliest in revolutionary France, and during the nineteenth century it was embraced by all – except Russia – European countries, which by the end of this century adopted the construct of a constitutional state of law.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4475 Stability Function of Bilateral Agreements Concluded Between the State and Churches and Religious Communities in Slovakia in the Field of Guaranteeing Freedom of Religion and Freedom of Conscience 2022-06-29T13:48:50+02:00 Marek Šmid marek.smid@truni.sk <p>By concluding treaties on respect for the principles in the Slovak legal system with the Holy See, as well as registered churches and religious communities in Slovakia, the purpose of Article 10(2) of the Charter of Fundamental Rights of the European Union (in force as EU law since 2009), according to which the protection of conscience is regulated by the Member States in their domestic legal systems (in addition, they include an international treaty or an equivalent legal norm, which is in the Slovak legal environment applies to national agreements) is described in the contribution. The new contractual concept of an agreement with the Holy See on conscientious objections is in accordance with the explanatory memorandum to this provision of the Charter and corresponds to the constitutional traditions and the development of law in the field of protection of freedom of conscience and religion in Slovakia. In its essence, in addition to compatibility with the law of the European Union, as well as the constitutional law of the Slovak Republic, it is a significant stabilizing element in the legal order of Slovakia.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4476 Limitation of the Right to Request the Erasure of Personal Data in the Context of Sacramental Matters and Canonical Status in the Catholic Church in Poland 2022-06-29T13:48:45+02:00 Bartosz Trojanowski b.trojanowski@hadak.pl <p>The introduction of new rules for the protection of personal data in European law has caused increased interest in the issue of respecting the rights of persons resulting from the European regulation. Among these rights are the right to request erasure of personal data and/or the right to be forgotten. Due to the specificity of churches and religious communities, the European legislator also takes into account their autonomy in terms of the possibility of applying their own detailed rules for the protection of personal data. Therefore, the Catholic Church in Poland has adapted her data protection law to the European regulation so that she can continue to carry out her mission in the modern world while retaining the possibility of applying the law on the protection of personal data, taking into consideration the Catholic doctrine regarding the sacraments and the canonical status of the faithful who belong or belonged to her. In these two aspects, the right to delete data is not vested in the faithful but is only recognized as a request for confidentiality of data that cannot be used without the consent of the competent church authority.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4477 A Time Relation in Carriage as a Premise for Carrier Liability for Damage to the Goods 2022-06-29T13:48:42+02:00 Krzysztof Wesołowski krzysztof.wesolowski@usz.edu.pl <p>The author analyses the premise for carrier liability for damage to the goods, the so-called “time relation in carriage.” The author tires to specify the time frame, relevant from the point of view of application of provisions on carrier liability for the condition of the goods to be carried, under national and international legislation that regulates the carriage contract. The author also analyses the problem of the burden of proof in a time relation in carriage under the general rule of the burden of proof in civil law and presumptions in regulations on the carriage contract. The relevant discussion enables conclusions on the legal nature of the time relation in carriage as the case of a non-causal normative relation.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022 https://ojs.academicon.pl/tkppan/article/view/4478 SPA and Local Tourist Fees as a Tributes of a Consumption Nature 2022-06-29T13:48:38+02:00 Tomasz Wołowiec tomasz.wolowiec@wsei.lublin.pl Nazar Podolchak nazarpodolchak@gmail.com <p>With the date of liquidation of the Polish local government and the reform of the state budget system, financial supply system of parishes is based on completely different assumptions and the principle of legal and organic unity of the system of public revenues. The different types of income which influence the budgets of national councils and their design are determined uniformly for the whole country by the supreme bodies of state power. Under this system, introduced among other taxes collected for the central budget, and so central taxes and taxes levied for local budgets, which are spontaneous taxes terrain. The disputed interpretation issues arise in the subject of adopting the collection of the spa fee and the tourist (called “local”) fee, due to similarities in the construction of these fees and the optional nature of recovery. The interpretation problems arise in the matter of principles, way and purposefulness of destination of the spa fee by the resort communes for the realization of their own public tasks.</p> 2022-06-29T00:00:00+02:00 Copyright (c) 2022