The paper indicates the most important arguments raised by the participants in the dispute concerning the possibility of control by the administrative courts of decisions of the President of the Republic of Poland on the refusal to appoint a judge and an attempt to make a substantive evaluation of them. In my opinion, the refusal to appoint a judge, as well as refusal to accept the judge’s position under the amended Act on the Supreme Court (SC) should be strictly exceptional and in principle be justified at the constitutional level, which should be seen as the duty of the President to ensure compliance with the Constitution. Both of these resolutions should contain the motives of the President, which would make this act, with all its arbitrariness, more transparent. This is important not only from the point of view of the person concerned, but this also has an important social dimension. The public has the right to know, not only which candidates, who met the requirements for the appointment as a judge and were recommended by the National Council of the Judiciary of Poland (NCJ), were not appointed by the President, but also what reasons were at the heart of such a decision of the Head of State.

In the judgement C-403/16 Soufiane El Hassani v. Polish Foreign Office European Court of Justice noticed that provisions of internal law cannot limit the right to judical-review established in art. 32 par. 3 of Visa Code. The regulation must be interpreted in context of EU Charter of Fundamental Rights. Meanwhile the sentence was answer to question of Polish Supreme Administrative Court and it arose under Administrative Courts Proceedings Act which prohibits performing judicial review over visa decisions. The aim of the paper is to explain that judicial review at those issues may be effectively performed by common courts, without damaging visa-applicants rights. The possibility comes from wide definition of civil case in code of civil procedure and attribution of common courts in some public administration cases.

The aim of the publication is to establish the function of the legal regulation of the principle of resolving legal doubts in favour of the citizen (in dubio pro libertate), introduced by the amendment of 2017 to the Code of Administrative Procedure. The purpose of the article is also to compare the state of the regulation in force at the time of its entry into force with the legal state created after the introduction of the amendment. It has been argued that the introduced principle worsened the legal situation of citizens in relation to their situation before its entry into force. The paper briefly presents the functions of law, including procedural law. This principle has been discussed and it has been established that it has a protective function. First and foremost, to ensure the security and stability of the law when the legislator has failed to fulfil its duty to legislate correctly and fairly. This function is of particular importance in cases where an administrative body unilaterally determines constitutional rights and freedoms. Resolving legal doubts in favour of the citizens is of particular importance in administrative law, which is very dynamic area (inflation and atomisation of this law), specialised (e.g. technical conditions of development) and complex due to the existence of various hierarchies of sources of law (constitution, statutes and secondary legislation, including local laws). The principle also protects other values, such as an important public interest. As a result of the comparison of the state of regulation before 2017, it was established that as long as the principle of in dubio pro libertate was a postulate of the doctrine, court judgments, interpreted from other principles of administrative proceedings, it did not suffer such significant limitations and could serve more fully to protect an entity. It the current state of law, administrative bodies can make use of it in a limited way only to several proceedings. Nor does it apply if there is – as is common in administrative proceedings – an important social interest or conflicting legal or factual interests of the parties concerned. The originality of the work results from taking into account the case law developed since the entry into force of the principle and the comparison and analysis of the situation of citizens before and after its introduction into the Code. The research carried out for the purpose of this work will be based on the comparative legal method as well as legal-dogmatic analysis, including the analysis of Polish normative material and the resulting views of the judicature and doctrine of law.

The article deals with the practice of invoking philosophers in the reasons for judgments of the Polish courts. A quantitative and qualitative analysis of the case law of the common courts, administrative courts, the Supreme Court and the Constitutional Tribunal allowed for the formulation of several main conclusions. First, although judgments containing references to philosophers constitute only a small fraction of all the case law, at the same time, when measured in absolute numbers, cases of quoting philosophers are not marginal. Second, in the two last decades there has been a clear intensification in the use of philosophical references in judgments. Third, references to philosophers exercise a number of different functions falling within the clarification and persuasive purposes of grounds of judgments. Fourth, there is no one attitude among courts and the parties towards the presence of philosophical arguments in the judicial process. The titular issue is not the further stage of the legal scholarship’s discourse on “judges as philosophers” in the likeness of Dworkin’s “Judge Hercules”. The practice of referring to philosophers by the courts is primarily an issue of the style of reasons for judgment and the role of non-legal sources in the rationalisation of judicial decisions – and not so much in the making of them. In the author’s view, the case law study reveals the utilitarian potential of philosophy for judicial argumentation.

One of the most effective systems of protection of human rights is the system defined in the European Convention of Human Rights. Until 2010, the European Court of Human Rights had rarely handled tax cases because, in principle, it excluded this category of cases from its jurisdiction in the field of the protection of taxpayer rights. Such cases had always been qualified – in accordance to the requirements of Article 6 of the European Convention on Human Rights – as criminal or civil (property-related) cases. A major change in the ECHR’s approach to cases featuring tax-related aspects occurred in 2011. Given the protection of the right to property as set out in Protocol No. 1, the ECHR ranted taxpayers protection related to the return of value added tax in situations in which the taxpayer fulfilled their record-keeping obligations. The adopted trend in the issued decisions is seen to be dominant, but to be considered grounded, a greater number of ECHR judicial decisions than at present is needed. There is no doubt that the new tendency in the judicial decisions issued by the ECHR may have a major impact on the decisions issued by administrative courts in Poland.

The article deals with the practice of invoking philosophers in the reasons for judgments of the Polish courts. A quantitative and qualitative analysis of the case law of the common courts, administrative courts, the Supreme Court and the Constitutional Tribunal allowed for the formulation of several main conclusions. First, although judgments containing references to philosophers constitute only a small fraction of all the case law, at the same time, when measured in absolute numbers, cases of quoting philosophers are not marginal. Second, in the two last decades there has been a clear intensification in the use of philosophical references in judgments. Third, references to philosophers exercise a number of different functions falling within the clarification and persuasive purposes of
grounds of judgments. Fourth, there is no one attitude among courts and the parties towards the presence of philosophical arguments in the judicial process. The titular issue is not the further stage of the legal scholarship’s discourse on “judges as philosophers” in the likeness of Dworkin’s “Judge Hercules”. The practice of referring to philosophers by the courts is primarily an issue of the style of reasons for judgment and the role of non-legal sources in the rationalisation of judicial decisions – and not so much in the making of them. In the author’s view, the case law study reveals the utilitarian potential of philosophy for judicial argumentation.

The paper indicates the most important arguments raised by the participants in the dispute concerning the possibility of control by the administrative courts of decisions of the President of the Republic of Poland on the refusal to appoint a judge and an attempt to make a substantive evaluation of them. In my opinion, the refusal to appoint a judge, as well as refusal to accept the judge’s position under the amended Act on the Supreme Court (SC) should be strictly exceptional and in principle be justified at the constitutional level, which should be seen as the duty of the President to ensure compliance with the Constitution. Both of these resolutions should contain the motives of the President, which would make this act, with all its arbitrariness, more transparent. This is important not only from the point of view of the person concerned, but this also has an important social dimension. The public has the right to know, not only which candidates, who met the requirements for the appointment as a judge and were recommended by the National Council of the Judiciary of Poland (NCJ), were not appointed by the President, but also what reasons were at the heart of such a decision of the Head of State.

The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.

The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the abuse of law and good faith as offered by the Court of Justice of the European Union is followed by an analysis of the judicial decisions (case-law) issued in this area, which proves that taxable persons involved in value-added tax fraud practice have no right to a tax deduction. Meanwhile, those taxable persons who have fallen victim to tax fraud practices may quote the good faith doctrine and exercise the right to a tax deduction. The judicial decisions of the Court of Justice of the European Union have had a significant impact on the judicial decisions issued by administrative courts in Poland. The Supreme Administrative Court (SAC) tries to define the notion of a "tax carousel" in its decisions, as the notion is quite broad.

The so-called „Beasts Act" is a legal regulation, which deals with particularly dangerous perpetrators convicted by valid sentences for many years before its entry into force and concerns the proceedings against them after serving their prison sentences. Its enactment and entry into force was accompanied by a lot of legal controversy, which ultimately led to its appeal to the Constitutional Tribunal. The Constitutional Tribunal held that the inclusion of people regarded as particularly dangerous does not violate constitutional guarantees of individual rights. The Court said that the placement of the Centre is not of a criminal nature, but only administrative and it is not ruling a second time in the same case. The article critically refers to the thesis of the Constitutional Tribunal and its argumentation.