The Polish Personal Income Tax Law provides for a relatively extensive group of tax exemptions related to various benefits offered to doctoral students and academics. It also includes an exemption for scholarships and assistance grants referred to in Law 2.0, as well as scholarships received under programmes or projects aimed at implementing the current state scientific policy. The rule adopted is that the exemption applies as long as the rules for granting the scholarships and grants in question them have been approved by the minister in charge of higher education and science. The research objective adopted in the gloss is to verify the jurisprudential practice regarding the issue of the tax exemption in question. The analysis and evaluation have been performed also in the context of the guidelines and ideas behind the reform of higher education and science (regulations of the so-called Law 2.0). This gloss is a critical commentary. It makes use of dogmatic-legal and normative analysis.

So far, numerous influential studies have been made in reference to the phenomenon of ‘good governance’ in formal and legal, and economic terms or in terms of political science. The purpose of this paper is to present an interdisciplinary approach that attempts to integrate legal, economic and political sciences to analyse especially the legal and economic contexts of the indicated concept. The task of the article is to show the co-dependency and interactions between ‘good governance’ and the school of law and economy, especially within the phenomenon of supranational institutionalisation whose foundations still include the realisation of the principles of ‘good governance’. Despite the legal and economic themes, the indicated areas also formulate a defined scope of politics that is worth seeing through the prism of the apparatus of political science. The extremely economic approach demands focus on the processes of maximising profits/minimising resources; however, one must not ignore the element of classic politics that refers to disputes about various attitudes and values. The hypothesis of the article is the following statement: the decomposition of the liberal model of law and global economy translates into the phenomenon of the economic downturn of supranational structures, which leads to more primitive forms of domination and subordination in place of current practices whose purpose is to implement the regulations of ‘good governance’.

The interest in the profession of a mediator increased with the popularisation of mediation in Poland. The tendency was supported by the legislator’s liberal defini-tion of requirements for performing this professional function. In the article, we raise issues related to the principles of entering in the register of permanent mediators in Poland. We present the currently applicable legal regulations and we analyse them, focusing on the requirement to have knowledge of mediation and to be skilled in it. This requirement is interpreted in different ways by individual authorities that enter candidates’ names in the register of permanent mediators (presidents of district courts), and its interpretation is also evaluated differently in both Polish literature and case law.
The purpose of the article is to show the areas of legal regulations that require changes and unification, on the basis of analysing the results of statistical research conducted by the authors. It is significant particularly from the perspective of the ongoing discussion on the professionalisation of mediators in Poland, especially in the context of the planned changes and the introduction of the National Register of Mediators. The accomplishment of the task undertaken by the authors is primarily served by the formal and dogmatic method as well as the comparative method used in the statistical research. The purpose of that method was to show discrepancies in interpreting the regulations concerning mediation.

The subject of the article is an analysis of the legal solutions governing the princi-ples of handling medical waste and municipal waste produced by people under quarantine during the COVID-19 pandemic together with an analysis of the impact of the instruments specified therein on the existing legislative solutions and the prospective effects of the adoption of these regulations. The paper analyses the current legal framework, highlighting the uniqueness of the legal institutions used (in the context of a province governor’s orders excluding local law regulations or statutory obligations, and contracts specifying the manner of performance of public tasks entrusted), as well as the impact of these regulations on the subsequent operation of waste management facilities. At the same time, a number of practical problems that may arise in connection with the application of solutions provided under the existing law have been brought to light.

The article attempts to confront the concepts relating to the force of res judicata and its subjective limits present in the doctrine and jurisdiction with the current wording of the provisions regulating this institution and the provisions concerning enforcement-warrant proceedings which ensure a possibility to pursue a claim indicated in a judgment having the force of res judicata through enforcement proceedings. In the following article, the author presents the existing assumptions of the doctrine regarding mutual relations between the validity of judgment and the authority of res judicata. The author also analyses the possibility of granting the enforcement order against as well as in favour of a third party intervener, but also a uniform participant not indicated in the operative part of the judgment from the standpoint of the doctrine and jurisdiction. Taking into account the above mentioned considerations, the author concludes that in the light of the existing regulations, the concept of the force of res judicata whose subjective scope is limited to the parties to the proceedings indicated in the operative part of the judgement seems to be the most adequate.

The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Selected EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capable of withdrawing the benefits provided under the directives in the case of tax fraud and abuse, tax evasion or tax avoidance. The paper reviews provisions of the directives and also the case law of the European Court of Justice concerning tax fraud and abuse. The jurisprudence of the ECJ plays a key role in setting standards for regulations on the prevention of tax evasion and avoidance adopted by Member States of the European Union. The paper’s centre piece argument is that the solution adopted by the EU legislator, which shifted the burden of preventing tax escape from the EU to Member States, is ineffective and falls short of fulfilling its proper role. The paper emphasises that many tax payers take advantage of the fundamental treaty freedoms and applicable directives to obtain tax benefits or double non-taxation. Limitations imposed by a strict jurisprudential approach of the European Court of Justice also pose a significant barrier to effective tackling the negative phenomenon of aggressive tax planning based on EU laws, the paper suggests. By assessing the effects of the application of the existing regulations and juxtaposing them with the current scale of the problem, the author presents an argument for changing the direction of measures taken to curb international tax avoidance and evasion.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

The article aims to cover the issue of foreign entities having a “fixed establishment” in a given country. A phenomenon discussed at length in recent months, but one that entities conducting digital business seem to have not really explored in great detail in the context of determination of the principles of taxation of VAT transactions. In this article, we will attempt to analyse the definition of FE on the basis of both binding legal regulations and the existing Polish and EU judicial decisions. At the same time, we will try to answer the question about the impact of the practice of tax authorities pursued in the area of interpretation of the conditions for a FE to be established on the stability of tax settlements of taxpayers operating in the digital industry. In addition to that, the authors will also try to arrive at a balance among the current views on FE, which depict Poland from the tax administration perspective as a country with highly unstable tax practices, detached from logical arguments and unaware of the nature of business.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The author of the paper understands the term of “excess of legal regulations” as the situation of imposition of regulations governing a specific institution of the com-mercial activities law under the Civil Code, which are fully or partially obsolete from the point of view of the needs of contemporary business trading. The term of “deficiency of legal regulations”, in turn, is to denote a complete lack of a regula-tion of a specific institution of the commercial activities law as may be desired in the domain of contemporary business trading, or the existence of such a regulation but in a form that is limited, incapable of addressing the needs and challenges of the said domain. When it comes to the legal regulations of the commercial activi-ties law, the author argues that it is hard to regard the current legal situation in Poland as successfully fulfilling the requirements of a coherent legal system and of the legis­lative technique principles that are applied therein. In the text, the author provides a detailed explanation of why commercial activities governed by the Civil Code suffer from a substantial deficiency of legal regulations in the scope in question.

After six years of Polish local government authorities practising participatory budgeting only within the framework of locally regulated consultation procedures, the year 2018 marked the official establishment of the statutory basis of the instrument in question. The adoption of statutory regulations for participatory budgeting has, on the one hand, legitimised the current practices of local government authorities to some extent, but on the other hand, making participatory budgets an obligatory instrument in towns and cities with poviat rights has warped the idea of participation. The article offers an assessment of the application of the new statutory basis of participatory budgeting in the light of the provisions regulating the planning and spending of public expenditure, accompanied by remarks on the origin of adoption of this instrument in other countries. The main aim of the article is to make the said assessment while maintaining a balance between the arguments for and against the utility of participatory budgeting from the perspective of Polish local government authorities. The discussion featured in the article
comes with a question raised thus far quite rarely in the relevant literature: what
is the legal nature of public expenditure spent within the framework of a participatory
budget?

The article aims to cover the issue of foreign entities having a “fixed establishment” in a given country. A phenomenon discussed at length in recent months, but one that entities conducting digital business seem to have not really explored in great detail in the context of determination of the principles of taxation of VAT transactions. In this article, we will attempt to analyse the definition of FE on the basis of both binding legal regulations and the existing Polish and EU judicial decisions. At the same time, we will try to answer the question about the impact of the practice of tax authorities pursued in the area of interpretation of the conditions for a FE to be established on the stability of tax settlements of taxpayers operating in the digital industry. In addition to that, the authors will also try to arrive at a balance among the current views on FE, which depict Poland from the tax administration perspective as a country with highly unstable tax practices, detached from logical arguments and unaware of the nature of business.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

The author of the paper understands the term of “excess of legal regulations” as the situation of imposition of regulations governing a specific institution of the com-mercial activities law under the Civil Code, which are fully or partially obsolete from the point of view of the needs of contemporary business trading. The term of “deficiency of legal regulations”, in turn, is to denote a complete lack of a regula-tion of a specific institution of the commercial activities law as may be desired in the domain of contemporary business trading, or the existence of such a regulation but in a form that is limited, incapable of addressing the needs and challenges of the said domain. When it comes to the legal regulations of the commercial activi-ties law, the author argues that it is hard to regard the current legal situation in Poland as successfully fulfilling the requirements of a coherent legal system and of the legis-lative technique principles that are applied therein. In the text, the author provides a detailed explanation of why commercial activities governed by the Civil Code suffer from a substantial deficiency of legal regulations in the scope in question.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

In the article, the author discusses the basic assumptions of the reform of the Law on Higher Education and Science, which is to be has been introduced in Poland in autumn 2018, with particular emphasis on the rules of employing university teachers. One of the most important changes in this area is the resignation from appointment as a basis for establishing employment relationships with this professional group in favour of an employment contract. It is the end of the process of departing from the employment model based on the special status of university teachers, which has lasted for over a dozen years. Now, they will largely be subject to general labour law regulations. This means making the legal regulation more flexible and therefore also reducing the protection against dismissal, the right to which has been vested in the appointed teachers so far. The author also believes that the changes currently being implemented are only the first stage of the reform, which should result in a significant increase in financial outlays for higher education institutions and in the approximation of the level of salaries of university teachers to standards in developed countries.