The existence of the Court of the International Financial Centre “Astana” is a challenge to both legal theory and practice. This challenge concerns the status of the judges of this court, who apply the precedents of the English courts in their case law. This unique practice of letting the territory of a sovereign country enforce the principles coming from a completely different system of law is described by legal academics and commentators in various ways: as a reception, acculturation, transformation, implementation, migration of the law, continuity and replicability of the law. In this context, we analyse the very nature of the financial centre “Astana” and particularly one of its most prominent institutions, namely the Court of the International Finan-cial Centre “Astana” presenting it as a process of its integration into the framework of the Kazakh constitution of the autonomous legal system within the economic zone whose boundaries are determined by the constitution and the constitutional law governing the roles played by the international financial centre.

The article is focused on financing of Polish support to displaced persons arriving to Poland from Ukraine after 24 February 2022, so after the Russian invasion on Ukraine. Poland has introduced a new statute and has amended general rules applicable in mass influx situations. That area of law is regulated also by Directive 2001/55/EC which establishes a minimum standard of displaced persons’ rights, leaving their financing primarily to national budgets. The Council Implementing Decision (EU) 2022/382 is the first law which has activated the Directive. Under the amended Polish law, support to persons from Ukraine is subject to the avail-ability of national financial resources, which contradicts the principles of public finance law because Polish law does not establish predictable sources of financing, and spendings are not controlled by the Polish Parliament.

The regulations introduced by the Act of November 4, 2022 amending the Act on the National Court Register, the Act on the Code of Civil Procedure and the Act on the Code of Commercial Companies constitute the first stage of implementation of Directive 2019/1151 of the European Parliament and of the Council (EU) of June 20, 2019. These regulations are primarily intended to facilitate the functioning of entrepreneurs in the sphere of economic turnover. Despite the broad scope of the regulations of the so-called „company law package” in Directive 2019/1151, it should be recognized that the implementation law itself is not revolutionary. This is due to the fact that most of the regulations contained therein are already successfully applicable in Poland, while the changes introduced are primarily aimed at organizing the Polish legal system and facilitating access to information about entrepreneurs. The purpose of this article is to present the statutory changes consisting in the implementation into the Polish legal order of the regulations included in the so-called „package of company law” and the scope of implementation, as well as an attempt to assess the rationale for their introduction

The aim of the article is to provide an overview of the international and EU law framework concerning the relation between the research and teaching. The analysis of internal regulations of selected European states is provided for a broader vision and comparative perspective. Such an overview constitutes the initial ground for further research and evaluation of the applicable law and its implementation. The article constitutes a summary of the initial phase of the research project dedicated to the impact of the legal research on legal education based on the projects funded by the Polish National Science Centre.

In this article, the Polish institution of administrative entry to the area in order to carry out repair, maintenance or removal of failures of transmission equipment will be presented. It entitles to public-law interference in the constitutionally protected property right, under the condition that the determinants of its application have been met. The aim of the analysis is to indicate that the expropriation nature of this regulation, which is a specific form of expropriation, requires a strict interpretation of the premises leading to the restriction of the ownership for purposes related to transmission activity. An attempt will be made to demonstrate that the restriction of the ownership made on the basis of an administrative decision meets the expropriation standards applicable in the Polish legal system. The presented issues are not only of purely theoretical importance, but will also be used in the application of legal regulations by both public administration authorities and transmission companies applying for a permission.

The resolution of the municipal council on establishing the rules and conditions of situating the objects of street furniture, advertising boards and devices, gates, their dimensions, quality standards and kinds of materials, which they can be made of (it is called thelandscape resolution’ and also the ‘advertising resolution’ in literature), is a legal tool that serves landscape protection. However justified and necessary it is, the legal definition of terms that are basic for its content is accompanied by certain structural doubts that translate into the practice of applying law. In this article, the authors identify those flaws of the applicable regulation and make suggestions of their own legal solutions, especially introducing the legal definition of the term ‘advertising medium’ (replacing the current ‘advertising board’ and ‘advertising device’), as well as the definitions of individual types of media, to the legal order. The dogmatic and legal analysis is concluded with a draft of the appropriate legal provision.

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.

Interpretation is one of key notions on the convergence axis of law and literature. Both lawyers and literary scholars during their practices focus on interpreting complex language texts, establishing the meaning of expressions, reconstructing the sender’s intention, penetrating the influence of the text on the recipient, i.e. questions which turn out to be fundamental in both legal as well as literary texts. Analysis of the legal and literary interpretations allows us to identify differences as well as certain analogies between these two spheres of activity. They may be analysed through referring to the specificity of the entities participating in the interpretative practice, which are the sender and the recipient. The essential difference between interpretation in law and interpretation in literature consists of the rule that a legal text should be interpreted in the way that produces an unequivocal result. On the other hand, in the case of literary interpretation, it is difficult to reach a precise or unequivocal effect of reading the sense. Moreover, in literary interpretation it is not required. In a legal text and in a literary text the author-sender’s intention plays an important role. However, in the case of literary interpretation it is possible to apply a more flexible approach to the reconstruction of the author’s intention than in legal interpretation, where it is necessary to take into consideration rules and objectives of law only. The separateness of legal interpretation is justified foremost by the fact that it is specific purpose-oriented, which is establishing the meaning of the substance of applicable law.

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 the article is to evaluate the draft of a new Family Code developed by the Social Codification Commission for Family and Guardianship Law attached to the Children’s Rights Ombudsman with regard to the advisability and legitimacy of the changes proposed in it, as well as to analyse its selected detailed solutions in the context of their impact on the protection of the child’s welfare. The aforemen tioned detailed issues concern, among others, the issues of parental custody and material and legal grounds for divorce. The proposed changes, namely the replacement of the institution of parental custody with “parental responsibility” and the introduction of a new divorce premise are perceived by the authors of the article as clearly negative.
The authors of the article are also critical of the procedure of preparation of the discussed draft. In their opinion, the applicable Family and Guardianship Code is not an anachronistic legal act and can and should continue to play the role of a basic regulator of legal and family relations in our country. The proposal to replace it with a new code is not sufficiently justified, either legally or socially, and its adoption may prove to be dangerous for the stability of the legal and family regula tions, shaped by the latest amendments to family law and contrary to the principle of protection of the best interests of the child.

The article presents the status of an assessor in the court of law in accordance with applicable legal provisions. For the needs of the study, the most important competences of the assessor were chosen in relation to the principle of judicial independence and independence of the courts. Additionally, the most important stages of shaping the institution of the assessor from 1928 were also approximated.

The aim of the article is to evaluate the draft of a new Family Code developed by the Social Codification Commission for Family and Guardianship Law attached to the Children’s Rights Ombudsman with regard to the advisability and legitimacy of the changes proposed in it, as well as to analyse its selected detailed solutions in the context of their impact on the protection of the child’s welfare. The aforemen-tioned detailed issues concern, among others, the issues of parental custody and material and legal grounds for divorce. The proposed changes, namely the replace-ment of the institution of parental custody with “parental responsibility” and the introduction of a new divorce premise are perceived by the authors of the article as clearly negative.
The authors of the article are also critical of the procedure of preparation of the discussed draft. In their opinion, the applicable Family and Guardianship Code is not an anachronistic legal act and can and should continue to play the role of a basic regulator of legal and family relations in our country. The proposal to replace it with a new code is not sufficiently justified, either legally or socially, and its adoption may prove to be dangerous for the stability of the legal and family regula-tions, shaped by the latest amendments to family law and contrary to the principle of protection of the best interests of the child.

The article discusses a vital problem of the legal restrictions imposed on single-member limited liability companies under the provisions in force. In the first part of the text, the author explores the binding regulations applicable to single-member companies and arranges them in a way that it is possible to classify them within the legal framework. In the second part, the author deals with the legitimacy of existence of the said restrictions on the functioning of single-member companies, analyses the superficiality of application of particular solutions, and defines the most significant directions of changes necessary to abolish the restrictions imposed on single-member limited liability companies.