Artykuł przedstawia tajwańską percepcję prawa kultury zachodniej, historyczne pochodzenie procedury administracyjnej Tajwanu oraz jej rozwój od końca XIX wieku do czasu reformy w 1998 roku. Przedmiotem analizy jest rosnący zakres ochrony praw jednostki wprowadzany w drodze kolejnych reform – w kontekście tajwańskiej demokracji. Przedstawiono porównanie tajwańskiej i japońskiej drogi westernizacji systemów prawa administracyjnego ze szczególnym uwzględnieniem przyjęcia rozwiązań prawa niemieckiego. Dyskusja prowadzona jest na tle prawa międzynarodowego i poparta została danymi statystycznymi. W artykule wskazano, że Tajwan uniknął losu krajów, w których westernizacja prawa doprowadziła jedynie do tworzenia „martwych przepisów”. porównanie danych statystycznych prowadzi do wniosku, że obywatele Tajwanu wykorzystują możliwości prowadzenia sporów na gruncie prawa administracyjnego częściej niż w Japonii. System sądownictwa administracyjnego dobrze funkcjonuje i cieszy się rosnącym zaufaniem obywateli.

The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.

Environmental impact assessment (EIA) is a tool that allow predicting the environmental effects of a project. Undoubtedly, the basic element of the EIA is the EIA report: and if so, the question arises who is qualified to prepare the report. The purpose of the study is to present the evolution of the rights of EIA report experts from the 1970s to modern times, presented from the perspective of legal sciences. The implementation of the amended Directive 2011/92 took place from 1 January 2017 by introducing formal education criteria and/or experience for EIA experts, which were softened by the amendment of 19 July 2019. In the study, I put forward the thesis that there is a tendency in Polish legislation
to lower the requirements for EIA experts, which makes national regulation contrary
to the spirit of Directive 2011/92. Research methods used in the study include primarily the dogmatic approach, the method of consistent interpretation, and – to a lesser extent – the comparative and historical method.

In the article, I contrast the contemporary legal dogma with the challenges underlying the political nature of law and judicial practice. Both the Continental jurisprudence and the judicial decisions issued by European courts are dominated by the dogmatic current – and treated as politically neutral acts. My intention is to carefully verify this quite common belief in this paper. Making use of H. Berman’s views, I assume that the present shape of jurisprudence and the judicial practice based thereon have been established as a result of political conflicts and that the legal dogma is capable of neutralising and solving modern-day political conflicts precisely because of the qualities of the said shape. It is therefore both a political and an apolitical activity. But this paradox is only apparent. In its strive to keep its paradigm alive, the dogma should be flexible in reacting to the challenges occurring in its political environment. It can – and should – modify the “buffer” of the theory upon which it is set in order to retain its core. In the article, I try to answer the question about the boundaries of the possible adaptation of jurisprudence and juridical practice with respect to claims raised by the domain of politics – claims currently articulated as the strongest by the so-called critical theories of adjudication. The final part of the paper is an attempt – based on the example of theses formulated in monograph
by R. Mańko, W stronę krytycznej filozofii orzekania – to outline the said boundaries.

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 political 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 (martial law in Poland and the Velvet Revolution in Czechoslovakia), which brings us to the conclusion that despite all the possible differences, the two constitutional systems have actually been very similar to each other.

This paper concerns a broader technological revolution which is currently happening all around the world, including Poland, in terms of tax return completion. The paper is divided into parts. The individual parts indicate and describe the current state, change-causing factors as well as the changes progressing currently both in Poland and the world. The purpose of this paper is to analyse and describe the possibilities resulting from the automation of the tax returns completion process and to determine the directions of potential changes in the future.

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.

Prezentowany artykułu powstał na tle obserwacji bieżących polskich sporów polityczno-prawnych wokół Konstytucji. Poszukując przyczyn różnic w pojawiającej się argumentacji, zwróciliśmy uwagę na zagadnienie edukacji konstytucyjnoprawnej. Postawione zadanie przedstawiliśmy w dwóch etapach. W pierwszym omówiliśmy wyróżniane w teorii społecznej modele edukacji. Punktem wyjścia uczyniliśmy model strukturalno-funkcjonalny oraz jego krytykę z perspektywy teorii konfliktowych, interpretatywnych i krytycznych. Następnie zaprezentowana została ewolucja instytucji prawno-administracyjnych w świetle konfliktu między oczekiwaniem ich otwartości na wymiar etyczny i polityczny a roszczeniem integralności i spójności. W tym celu skorzystaliśmy z propozycji Philippe Noneta i Philipa Selznicka. W drugim etapie przybliżyliśmy trzy koncepcje konstytucji i konstytucjonalizmu. Za modelowe przykłady posłużyły nam poglądy Hansa Kelsena, Carla Schmitta oraz amerykańska doktryna judicial review. Propozycje te, jak staraliśmy się wykazać, można przedstawić jako punkty oparcia dla trzech wizji edukacji konstytucyjnoprawnej. W artykule nie poprzestaliśmy tylko na prezentacji modeli edukacji i rekonstrukcji wizji edukacji konstytucyjnej. Usiłowaliśmy również, mając na uwadze doświadczenia polskiej debaty wokół Konstytucji, wykazać, że doktryna judicial review otwiera obiecującą przestrzeń dla rewaluacji nauki i praktyki (a więc i dydaktyki) konstytucyjnoprawnej.