The European Union and its Member States are increasingly turning to artificial intelligence (AI) technologies to enhance border controls. This is one of the manifestations of a broader trend of moving towards the so-called smart borders of the Union. This article presents EU initiatives on the development and implementation AI-based digital technologies to improve the control and security of the Union’s external borders. The main directions of the use of AI were analyzed, i.e. in the field of automatic recognition of fingerprints and faces, emotion detection, algorithmic profiling and monitoring, analysis and forecasting of migration. The aim of the article is, on the one hand, to show that the careful implementation and use of AI-based technology for border control can bring many benefits. On the other hand, however, these benefits must be balanced with the significant threat posed by these technologies to the protection of the fundamental rights of the individual.

Using a surname as a trademark or part of a trademark has been the subject of numerous case-laws and has been widely discussed in the literature. However, it seems that after the Messi case (cases C-449/18 P and C-474/18 P), the Court of Justice of the European Union (CJEU) seems to have departed from their previous approach where it was held that surnames in trademarks should be treated as normal signs. In the Messi case, the CJEU, however, ruled that the reputation of Messi – an internationally famous football player – is so well known that an average consumer, seeing the ‘MESSI’ mark placed on clothing, gymnastic or sporting articles and protective equipment, will establish a link between the mark and the sports personality, despite the similarity between the ‘MESSI’ mark to the ‘MASSI’ brand name, a previously registered trademark. However, this ruling gives rise to the following questions, which this article seeks to address:
- How can one prove that someone’s surname is globally recognised?
- Why did the CJEU decide that Messi is better known than, for instance, Picasso who was the subject of the previous case? Who else can be as famous as Messi if Picasso was held not to be?
- Has Messi changed the CJEU’s approach and opened the floodgates to expand trademark protection for an unlimited number of trademarks?

This article attempts to answer these questions.

The aim of the study is a comprehensive analysis of the legislation on the fight against illegal employment both at the supranational level of the European Union and at the EU Member States level, inter alia, in Poland, France, and Germany. The leading method in the study was the comparative-legal method. It helped to compare the peculiarities of the practice of European countries in the field of combating illegal employment in the EU Member States, as well as to identify how this issue is regulated. The results demonstrate that illegal employment destroys legal jobs, leads to the increase in unemployment and deprives the state of revenues such as tax and social contributions, etc. That is why international declarations and conventions should guarantee the right to work in the European Union for the citizens of non-European states.

One of the basic aspects of modern education is the development of key compe-tences. This requirement is included in the legislative acts (domestic ones and those of the European Union) as well as in documents specifying core curricula in individual countries. By analysing this problem as exemplified by Poland, we show that communication competence in the language of the legislative acts, fun-damental for a modern, conscious people, is an absent element of key competences. In the article, we show why it is important to learn about the real features of the legislative acts in a rapidly changing, knowledge-oriented society. We present the results of the analysis of the core curriculum applicable in Poland for secondary schools in terms of legal education. We also present a proposal to include issues developing legal communication competence in the secondary school curriculum.

The research objective of the publication is expressed in its content devoted to the
general analysis of the solutions adopted in the draft regulation of the European
Union on the digital asset market. The entry of this legal act into force will fill the
so-called ‘regulatory gap’ as the digital asset sector is not regulated in the EU. The
research approach has been determined by the subject of the legal analysis, namely
the provisions of the proposed new EU regulation on the digital asset market. The
study describes the proposed legal regulation and its systemic importance, as well
as indicates the similarity of the proposed solutions to well-known legal institutions
in the area of the capital market. The main theses are as follows: the proposed legal
act will order the digital asset market in terms of law (firstly); the proposed legal act
in terms of content is based on solutions provided for in the capital market law
(secondly); the proposed legal act provides for legal institutions ensuring the
so-called safety of trading (thirdly). The results should be considered original
because the publication constitutes a pioneering study on the proposed legal act.
With its entry into force (the date is unknown), a discussion on specific topics will
begin in the science of law. Therefore, it is worth speaking up and evaluating the
proposed regulation before the new law is passed. The cognitive value of the publication results from its pioneering nature, and the impact on social relations is
significant. The digital asset market is developing extremely dynamically, and the
interest in this sector is very high.

The research objective of the publication is expressed in its content devoted to the general analysis of the solutions adopted in the draft regulation of the European Union on the digital asset market. The entry of this legal act into force will fill the so-called ‘regulatory gap’ as the digital asset sector is not regulated in the EU. The research approach has been determined by the subject of the legal analysis, namely the provisions of the proposed new EU regulation on the digital asset market. The study describes the proposed legal regulation and its systemic importance, as well as indicates the similarity of the proposed solutions to well-known legal institutions in the area of the capital market. The main theses are as follows: the proposed legal act will order the digital asset market in terms of law (firstly); the proposed legal act in terms of content is based on solutions provided for in the capital market law (secondly); the proposed legal act provides for legal institutions ensuring the so-called safety of trading (thirdly). The results should be considered original because the publication constitutes a pioneering study on the proposed legal act. With its entry into force (the date is unknown), a discussion on specific topics will begin in the science of law. Therefore, it is worth speaking up and evaluating the proposed regulation before the new law is passed. The cognitive value of the publication results from its pioneering nature, and the impact on social relations is significant. The digital asset market is developing extremely dynamically, and the interest in this sector is very high.

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.

The aim of this paper is to address the issue of implementation of international legal instruments regarding cybercrime into the Polish criminal law. Effective protection against cybercrime requires, among other things, the establishment of an appropriate legal framework. Criminal prohibitions of a deterrent effect, which are a part of this framework, seem of particular importance. In Europe such a set of rules is provided for in the instruments of the Council of Europe as well as in the European Union instruments. As a member of both these international organisations, Poland is obliged to implement their standards. The author’s aim is to analyse whether and, if so, to what extent the current Polish criminal legislation is in line with European requirements. The process of implementation of these norms has expanded in the span of over 10 years and was initiated even before Poland accessed the European Union. Polish criminal law, however, is not yet fully compliant with international requirements on cybercrime. This paper is an attempt to identify some areas of the criminal law which are still to be amended as well as to submit some solutions de lege ferenda.

These standards were introduced at four international organizations and supranational associations: 1) the European Union; 2) the Council of Europe; 3) the Organization for Economic Cooperation and Development; 4) the Commonwealth of Independent States. The article states that the key reason for the introduction of standards for the regulation of lobbying at the international level was considerable corruption in the adoption of legal acts. It is concluded that latent and unregulated lobbying can seriously undermine public confidence in the institution of government, especially in the countries of the so-called “new democracy”. International regulation of lobbying takes the form of resolutions, procedural rules, guidelines, recommendations and model legislation. Notably, the first steps towards international regulation of lobbying were taken by the institutions of the European Union. Today EU standards for the regulation of lobbying is based on a series of articles set out in the EU-founding treaties and the Charter of Fundamental Rights of the European Union. EU standards for the regulation of lobbying influence not only the EU Member States, but it also extends to EU Partner Countries. Significant steps in the implementation of international standards for the regulation of lobbying are being constantly carried out by the Council of Europe. The establishment of CE standards for the regulation of lobbying is reflected in the activity of statutory bodies of the Council of Europe and its semi-autonomous bodies. In recent years a lot of work on the strengthening of international standards for lobbying regulation has been done by the Organisation for Economic Co-operation and Development. To help address the concerns with transparency and integrity in lobbying, the OECD Member Countries adopted in 2010 a Recommendation on Principles for Transparency and Integrity in Lobbying as guidance to decision-makers on how to promote good governance in lobbying. Another international organization, which began to regulate actively the practice of lobbying is the Commonwealth of Independent States. In order to intensify the work concerning legislative regulation of lobbying in the member countries of the CIS, at the XXII Plenary Session of the Interparliamentary Assembly of the CIS member states the Resolution No. 22-16 of November 15, 2003 was adopted, which approved a model law “On regulation of lobbying activity in state authorities”.

The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is considered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.

The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.

As a result of a reform implemented in 2017, the National Revenue Administration was established in place of the existing tax administration, tax inspection, and the Customs Service. The tax administration was consolidated this way. Although the efficiency of collecting VAT, excise tax and fuel duty increased, there are still areas which require an analysis of the definition, statistical and legal scope, and an increase in the efficiency of enforcing compliance with both the European Union’s regulations on customs and tax and the Polish ones. The purpose of this paper is to analyse the functioning of regulations which have been applicable since 1 March 2017 and which concern customs and tax inspection of the assessment and collection of charges, which are related the import and export of goods onto the customs territory of the European Union, by the new authorities.

The study is an attempt to present the situation of Poland and Lithuania after their accession to the European Union, and of the evolution of social assessment of the membership in the Union by Poles. A particularly important moment is the transition from looking at the EU from the point of view of the material benefits associated with the accession to looking at the European Community as a community of values, one that guarantees European solidarity and equal opportunities, also in the material sphere. The authors consider whether the national (and nationalist) sentiments, along with demanding attitudes in Poland towards the states of “the old union” constitute a threat to the adoption of common values and the role of Poland in the European community.

In accordance with art. 55 of Directive 2012/34/EU establishing a single European railway area, each Member State must establish a single regulatory authority for the railway sector. In Poland, tasks of this body are carried out by the President of the Office of Rail Transport (UTK). Changes in position and tasks of this authority are associated with implementation of Fourth Railway Package, six legal acts which means a continuation of reforms of rail market in Europe. 4th Railway Package imposes new obligations on regulators, i.e. in matters related to rail traffic management, and planned or unplanned maintenance works on the lines. In the package it is also proposed a new model of cooperation between national regulatory bodies and European Union Railway Agency. National authorities may, among others, ask European Union Railway Agency for an opinion on safety and interoperability aspects. European Union Railway Agency may also carry out a visit into a Member State. In addition, President of UTK is also polish national safety authority and is the competent authority to issue a single safety certificate. In tasks of the national safety authority, President of UTK is also obliged to cooperate with the Agency The purpose of this article is to present new obligations imposed on the Office of Rail Transport in relation to implementation of 4th railway package, in scope of both roles.

Rule of law is one of the most fundamental values of the European Union and the issues related thereto have become one of the top priorities not only in the EU agenda but also in the EU policies of most of the Member States, including Sweden. This is due to the increasing integration, the growing dependence of the functioning of the entire European Union on the way how the system of justice works in different Member States, and the concern over the condition of the rule of law in these Member States. In recent years, the European Union has been making use of some older instruments, whose aim is to control and improve the observance of the rule of law (including Art. 7 of the Treaty on the Functioning of the European Union), and has adopted some new solutions too – the European rule of law mechanism and the regulation regarding rule of law conditionality, related to the new EU budget. The need to work out effective procedures to determine the condition of the rule of law and to uphold the main standards of the system of justice in all EU Member States is becoming more and more urgent and remains one of the greatest challenges faced by the European Union to be dealt with by the Swedish government.

The study discusses the principles of awarding benefits under the Company Social Benefits Fund (original Polish name: Zakładowy Fundusz Świadczeń Społecznych) from the point of view of legitimacy of the processing of personal data. The con-ducted analysis covers the present legal framework in force in Poland, taking the European Union law – GDPR – into consideration. Given the local specificity of the institution in question, the article does not include references to regulations adopted in other countries. The article proposes two theses. One is that the award-ing of benefits under the CSBF with the participation of representatives of the stakeholder community, especially in the area of hardship benefits, should be based on anonymised applications. Documents proving the circumstances acting as the grounds to apply for a benefit to be true should be verified by an employer’s authorised representative in charge of employee welfare initiatives. The other thesis is that copies of documents proving the legitimacy of application for a social benefit, especially in the area of hardship benefits, should be kept by the data controller – meaning the employer – for a period during which Polish tax authori-ties and Social
Insurance Institution (ZUS) may verify the legitimacy of application of the impost law. In this case, this refers to the practice of non-payment of the tax on the awarded benefits and the social insurance contributions. The conclusions the said theses lead to are significant to the practical application of law, and because they are controversial, they may pave the way for a further academic discourse.

The research objective of this paper is to determine the impact that the repressive nature of the European Commission’s amendments to Directive 2008/115 will likely have on the two basic values of the return policy, that is, its fairness and effectiveness. The basic thesis of this study is that the direction of the directive’s recast, assuming – inter alia – an extension of the list of circumstances for applying the entry ban and detention, is contrary to the declared fairness of the migration policy towards third-country nationals. At the same time, the effectiveness of the planned changes is already questionable at the stage of draft legislation. These considerations are based on a juxtaposition of the proposed changes with currently binding legislation, the Commission’s soft law and the case law of the CJEU. The final effect of these analyses is the finding that the solutions proposed by the Commission will lead to an inevitable increase in the use of coercive measures against irregular immigrants in a way that stands in fundamental contradiction to the declared fairness and proportionality of EU actions. In this context, the effectiveness of the return policy should not be identified with a percentage of returns, but rather with the recognised necessity of overall and perfect control over irregular migrants. At the same time, the Recast Return Directive will contribute to the development of an already existing tendency to treat migration law as an instrument of security and public order, and to use administrative law measures so that they function in a manner equivalent to that of a criminal sanction.

The article focuses on the normative, institutional, and operational design of the European Union as an area where a considerable part of internal security is based on state-of-the-art technologies and large-scale information systems. This is followed by an analysis of the legal challenges arising from the establishment of so-called smart borders, i.e. borders involving automated border control and the interoperability of all large-scale information systems.
The article poses two fundamental research questions. Firstly: how do these new phenomena affect the effectiveness of management of the external borders in the EU? Secondly: are the existing legal frameworks able to bear the changes that are occurring? It seems that the aspiration towards interoperability may cause tensions underlying the establishment and functioning of the area of freedom, security, and justice (AFSA) in the EU – if the EU’s information systems become more and more interoperable, then the EU legal order may become less and less consistent with them.