The publication looks into the conflict that occurs between values protected under the Constitution of the Republic of Poland – i.e. the right to privacy and the protection of communication versus the protection of property rights – in a situation of declaration of bankruptcy. Acting pursuant to Article 176(2) of the Bankruptcy Law, the legislator has a priori given preference to the protection of property rights over the right to privacy and the protection of communication. The conflict in question has been resolved in favour of bankruptcy creditors. The legislator’s adoption of a hierarchy of values in the area of bankruptcy law does not, of course, deal with all the problems arising in the field of the conflict between these values, and does not mean that the solution chosen is in accordance with hierarchically higher norms – meaning constitutional norms. In principle, the Constitution of the Republic of Poland makes the legislator free to resolve conflicts of competing values protected under this normative act. What is important is that this conflict be resolved by the – legislator in a way that meets the requirements of Article 31(3) of the Constitution of the Republic of Poland.

The issue of law-making is a key issue in a democratic state ruled by law. Particularly interesting seems to be the issue of enacting electoral law, which is exposed to the phenomenon of instrumentalisation. The aim of this article is to analyse the institution of legislative silence in Polish electoral law and to try to find an answer to the question whether the application of this solution may be an effective tool limiting the political influence on the shape of electoral law. In order to find the above questions, it was necessary to carry out a detailed analysis of this solution, primarily on the basis of the jurisprudence of the Polish Constitutional Tribunal and international law standards specified in the documents of the Venice Commission. The work uses the formal and legal method and the literature and jurisprudence are reviewed.

Constitutional crisis confronts legal practice with philosophical problems that normally may seem abstract or even purely academic. Among those, there is a question of material (content-dependent) criteria of legal validity, namely whether legal norms may actually have any content and remain binding elements of the law. It becomes palpable due to the legislative initiatives to decriminalize some violations of law committed by governmental officials. Such regulation deserves discussion in the light of theoretical conceptions of the claim to correctness (justice, righteousness) as a necessary feature of each act of enacting or applying the law. Arguably, even weaker conception of such claim, relying on the correctness relative to the public morality reflected in the fundamental values and principles of the positive law, is sufficient to challenge the potential presumption of validity of such decriminalizing provisions entailed by their possible formally accurate enactment.

Public prosecution service has an irreplaceable place in the system of state authorities. However, the years of authoritarian regimes transformed independent public prosecution authorities existing on the territory of Slovakia and the Czech Republic into authorities protecting primarily the regime and persecuting all persons who were non-compliant with this regime. It was not until the fall of Communism in 1989 that a change came – a return to the original mission of public prosecution service (the independent protection of law). However, after the division of the Czechoslovakia in 1993 opinion plurality and the lack of a clear opinion on the nature of the public prosecution service resulted in the creation of two relatively different models – the model of prokuratúra in Slovakia and the model of státní zastupitelství in the Czech Republic. This is the reason why the author of this paper deals with the constitutional status of public prosecution service in the Czech Republic and Slovakia. He analyses public prosecution service as a constitutional institution in general and then by comparison he focuses on constitutional regulation of the Slovak and Czech public prosecution service. The final parts contain brief evaluation of the current legal status and some possible considerations de constitutione ferenda.

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 purpose of the research conducted is to present the directions of changes in
the Polish legislation on accessing and reusing public information, showing perspectives for public information in administration. The pursue of it is accompanied by a diagnosis of the most important issues in the execution of the guaranteed information powers, and also by an analysis of the judicature’s work and postulates of the doctrine in this regard. The object of the study using the method of dogmatic-
legal analysis covers Polish and European normative acts, scientific publications,
the case law of administrative courts and the Constitutional Tribunal. The results
indicate that the issues and doubts raised concern the fundamental aspects of
access to public information, as well as detailed issues related to establishing a legal
framework for the principles of reusing that information. The current directions
of changes fit into building administration that is based on open public data, which
will not only ensure wide access to public information but will also create and gather
data in a way that will allow for the further economic use of those data by the private
sector. Resolving the existing problems in exercising information rights and implementing the projected changes will both pose a considerable challenge to the public administration. The conducted research allowed for formulating legislative postulates and remarks addressed to the legislator, as well as practical solutions concerning the organisation of the administration apparatus.

The purpose of this article is to answer a handful of research questions. Can the numerous reliefs and exemptions provided for in tax law be qualified as the public subjective rights of the taxpayer?
Answering the question formulated in this way requires the verification of the research hypothesis, according to which tax reliefs and exemptions are, contrary to the judgments of the CT and the SAC, the subjective rights of the taxpayer.
Generally speaking, no publications in the tax law literature are devoted to the topic of interpreting tax reliefs and exemptions as the subjective rights of the taxpayer.
The main conclusion is that only systemic tax reliefs and only those systemic exemptions that jointly meet the two conditions can be considered the subjective rights of a taxpayer. First of all, they have a nature of disposable exemptions, i.e. the ones which involve the taxpayer’s right to make a choice. Secondly, the use of an exemption cannot be subject to administrative discretion. In the case of systemic tax reliefs, the verification of the first condition is always positive because there is no doubt that all systemic reliefs regulated in tax laws are the subjective rights of the taxpayer

The article deals with the problem of modal inference: if some addressees are
obliged to do something, they are also obliged to realize states of affairs which
constitute a necessary condition for the main obligation. Likewise, they are obliged
to refrain from realizing states of affairs which constitute a sufficient condition for
the action contradicting the main obligation. This type of inference is called in Polish legal theory “instrumental inference”. It is argued in the article that sometimes instrumental norms in law must be fulfilled (“preparatory actions” must be undertaken) before the main obligation is fulfilled. Lawgiver helps addressees of norms by applying vacatio legis. It can lead to new paradoxical consequences – to the creation of “virtual norms” – norms which never come into force, but addressees are obliged to undertake preparatory actions. The article presents theoretical
description of this phenomenon. In conclusion one dogmatic claim is proposed:
there is a potential way (art. 4171 § 1 k.c.) of getting from public officials compensation for preparatory actions which caused burden for addressees, when the main obligation turned out to be “virtual”. In Poland this procedure should be based on the rulings of the Constitutional Tribunal.

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by
Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

This article concerns the problem associated with the nature of the institution of a petition for reconsideration of the case in view of regulation No 16 of the Administrative Procedur Code in the version before the amendment dated 3 December 2010, which entered into force on 11 April 2011. Despite the amendment, to this day the provision is the source of many disputes, which is reflected in a very non-uniform judicial practice. On the basis of this regulation can be observed, how defective constructed legal provisions affect the administration of justice and the application of the law by creating situations in which the courts take over the functions of law making. On the selected example is shown, how one decision of the Supreme Court, being the basis of decisions of courts of appeal, causes that victims defective administrative decision are charged with the responsibility for legislative errors. Knowledge of the matter, which is the subject of this publication, is extremely important for all practitioners as well as theorists of the law because of the importance of the issues, which accompany the main theme. The work is based on an analysis of the concept of finality and validity of administration decision and depth on theoretical consideration and extensive discussion of the judicial practice of administrative courts, civil courts and Constitutional Tribunal.

The subject of this article covers the relationship between literature and the law. An example of this text is The Code of Nature from 1755. Morelly’s composition is beauty, simplicity and sincerity. Morelly, and before him Rousseau, are the eulogists of Nature, exhorting us to live according to her eternal, immutable and perfect laws. On the other hand, he stays true to Cartesian tradition cult of reason and power. The Code of Nature shall be treated as the enlightenment utopia of a communist State. Life in accordance with Nature is a happy life To achieve this, the abolition of private property in social relations is required. The Code of Nature is seen as a harbinger of coming processes of codification and consolidation of the idea of modern constitutionalism.

The literary activity of Wenceslas Makowski (1880–1942) who was a prominent politician in the Second Republic of Poland (1918–1939) as well as a lawyer and a scholar, encompassed three main subjects: scientific, journalistic (mainly political and social), and artistic. His literary achievements in the scientific field of legal sciences are highly regarded. Of Makowski’s literary work in the scientific and journalistic field, his achievements in the field of criminal and constitutional law are noteworthy. Undoubtedly, this was associated with his extraordinary activity in the state bodies of the Second Republic of Poland. W. Makowski was also devoted to artistic activities and literary criticism.

The constitutionalization of the referendum and law making citizens’ initiatives makes them important institutions and also important tools for exercising direct democracy. The question that arises today is the effective usage of these tools, in the framework of enhancing the direct participation of the citizens in governance. Particularly, in countries like Albania, which represents one of the newest democracies established after the fall of the Communist regime in Europe, the exercising of these instruments encounters different challenges, coming up especially due to lack of traditions and practices in exercising direct democracy, legislation vacuum and the insufficiency of organizational experiences of the civil society. Nevertheless, some experiences in particular have been achieved in the last 15 years, after the current Constitution of the Republic of Albania was enacted. Out of the
direct democracy instruments that are sanctioned in the Constitution of the Republic of Albania, this paper will focus only upon the law making citizens’ initiative and on the abrogative referendum initiative, as well. Legislation, jurisprudence of the Constitutional Court and some other issues identified through the experiences established in Albania will be treated in this paper. These experiences are analyzed in a comparative point of
view with the experiences of other countries, particularly Italy.

One of the fundamental powers of the Constitutional Tribunal – granted by the provisions of the constitution – is to decide on the compliance of particular statutes with the Constitution of the Republic of Poland. The Tribunal’s rulings concern tax statutes as well, which implies specific consequences connected with the verification of the accuracy of tax settlements made under a challenged provision and leads essentially to excess tax being calculated. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification of procedures regulated under the Tax Ordinance Act, which concern tax obligations arising from a declaration or a decision. It seems reasonable to put forward a thesis that the non-uniform nature of the Constitutional Tribunal’s rulings has not been considered to a sufficient extent in the provisions of this statute. This leads to certain practical problems with tax law, which will be outlined in this study.

The subject of the analysis presented in the text is an argument that tends to (and used to) be raised in the critical discourse on constitutionalism – the allegation of the so-called constitutional fetishism. The argument is to show why the constitutional discourse has lost its potential to explain and create social processes. The reason is that lawyers focus too much only on the content and interpretation of the provisions of the constitution, without considering a broader social context, which makes the constitutional discourse limited solely to legal issues with a simultaneous omission or underestimation of all other aspects of constitutionalism. This attitude of lawyers to the content of the constitution (or – in broader terms – to the provisions of law) is sometimes referred to even as idolatrous, hence the reference to the notion of fetishism in the religious sense. The aim of the text is to analyse the structure of this argument and to attempt to determine the impact it can have on
constitutionalism.

100 years of constitutionalism of two neighbouring European states – Czechoslovakia, later becoming the Czech Republic, and Poland – encourage a reflection on the paths of development of their respective constitutions, on the historical stages and successive
olitical transformations, not just in the context of individual constitutionalisms of each of those states but with an emphasis on the similarities and differences in this domain. And this is what this study focuses on. Starting from the common fate of rebirth of both states after WWI through the inter-war efforts to establish democratic constitutional systems and the obstacles found on the way, followed by the post-WWII period of real socialism ending with the era of transformations and stabilisation as democratic states of law. The text explores all the similarities found in both general aspects – like the references to the European tradition of parliamentary governance – and in certain specific solutions – like the differences in the concept of the two-chamber parliament. But there are also situations occurring in only one of the states, e.g. the federalisation of Czechoslovakia, the emergence of two separate states of the Czechs and Slovaks, or the differences in the course and sequence of events of democratic transformations in each of the states in the 1980s, which brings us to the conclusion that despite all the possible differences, the two constitutional systems have actually been very similar to each other.

The article is based on an assumption that constitutionalism has a Janus face. A constitution is both a legal and a political act. So far, the public domain has been dominated by legal constitutionalism (constitutional dogmatics), which excludes the constitution from the public sphere, subjecting it to the authority of lawyers-experts. The contemporary political phenomena such as: new populism, illiberal democracy or new constitutionalism should shift the interest of researchers to the political aspect of constitutionalism. Constitutionalism is, therefore, a multidimensional social practice. A political game featuring many actors. And the constitutionalism of lawyers is only one of its possible interpretations. Citizens also have their own constitutionalisms, and different perspectives on constitutionalism, reflecting opposing interests, may lead to conflicts. The constitutional law dogmatics applied to resolve such conflicts would argue for the existence of a transcendental framework for their resolution. A more political approach denies the existence of such a framework. In other words, the dogmatics in question requires democracy to adapt to constitutionalism, while the political approach requires constitutionalism to adapt to democracy. The text is an introduction to a part of a volume featuring articles by authors affiliated with the Centre for Legal Education and Social Theory of the University of Wrocław.

Social labour inspectorate, as a special form of unionised representation of employees’ interests, has the right to control employers in the field of their compliance with the provisions of the labour law in place. Exercising this controlling function involves the need for a social labour inspector to access the information and docu-ments that may contain personal data of employees. The study advances a thesis that a social labour inspector is an entity processing personal data of employees on behalf of a company trade union organisation – who is the controller of these data, and the grounds for the processing of personal data of employees are the relevant provisions of the GDPR. The theses proposed in the study aim to challenge the Constitutional Tribunal’s standpoint regarding a social labour inspector’s right to obtain personal data. The problems addressed in the study have not been a sub-ject of the existing views of legal academics and commentators, nor have they been covered in the established line of judicial decisions yet.