The subject matter of the second part of the article (the first part was published in issue 1/2019 of the “Critique of Law”) is a continuation of the analysis of the impact of cultural patterns such as integrity, social dialogue, elimination of violence on the formation of the relationships between authorities and members of the state community.

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.

This paper presents an analysis of legal issues related to the use of a blockchain in business. Considering the legal aspects at as early a stage as possible is one of the key areas which are crucial for the success and timely realisation of a project. The scope of legal issues depends on the type of the decentralised solution chosen by the organisation. The authors explain the differences between an open blockchain and a closed one, noting the degree of control and the advantages of both solutions. When it comes to the following paragraphs of the paper, the meaning of jurisdiction selection and the manner of managing personal data in projects related to the use of blockchain are discussed. The authors explain what smart contracts are to the reader. They point out sector regulations which may have an influence on the carrying out of blockchain projects in individual sectors that are regulated. They analyse the issues of the cryptocurrency market and explain to the readers why the taxation of cryptocurrencies is controversial. In the final part, they signal that organisations planning to implement a blockchain-based solution should take the Anti-Money Laundering (AML) regulations and related issues concerning Know Your Customer (KYC) into consideration. The paper makes it possible to understand why the legal regulations discussed may turn out to be an essential project risk if they are not recognised in time, and how addressing legal issues smoothly helps in the transformation of a project at the Proof of Concept stage, into a solution that works productively.

The paper presents a comparative analysis of the institutions responsible for the election, promotions and nominations of judges in France, Germany and Poland. At the very eginning – in the introduction – the genesis of institutions which are equivalents of the National Council of the Judiciary was presented, starting from the philosophical basis for the idea of the independence of courts and judges, through international regulations to the constitutions of individual states. The main part was divided into 3 sections: a brief description of the judiciary, the composition of the institution responsible for the election of judges and the manner of appointing its members, and the competence of the council and the manner of appointing judges. Each of these issues was divided by the selected countries, thanks to which it will be possible to get a clear picture of how these institutions work in individual countries. As a summary, conclusions about how the principle of judiciary independence is met in selected countries, and whether meeting this principle depends exclusively on legal framework.

The aim of the paper is to create an updated typology of soft law. It places soft law among mechanisms of a rather moral, sociological and political origin. This does not mean that it is completely irrelevant in legal terms, but the inclusion of the regulations of soft law in the framework of a “normative system” does not deserve to be taken into account i.a. due to the character of soft law (i.a. formulating the regulations in a general, imprecise manner, the uncertainty of introduced instruments, the lack of an obligatory force to implement them). This paper indicates the roles played by soft law in the international public law discourse. It also presents differences in their consideration on the grounds of the international law (including the Community law) as well as the internal law. Out of the whole catalogue of individual functions and tasks of soft law, special heed should be taken of the co-ordinating role of the mechanisms of soft law. Against this background, the paper makes a categorisation of the opinions of the Venice Commission in the framework of soft law. This is because they show the typical features of the mechanisms of that law: they play a binding role, relatively clarifying the international law, they are based on the undisputed authority of the creating entity. However, they are not subject to the forced implementation of them. In the conclusions of the paper, a chance, but also a fundamental threat related to the conduct of the international legal discourse on the basis of the mechanisms of soft law were indicated.

The Greek polis is the birthplace of a culture whose influence persisted despite the fall of the very form of polis. This culture plays a significant part in the life of communities of today, especially in the domain of the so-called Western culture. Polis means both state and city, but most of all it is “a society, a community of people living together”. This form of governance enabled equal citizens to exercise direct supervision over their governments. Polis itself was not an invention of ancient Greeks, but the public nature thereof, especially in the form of the debate-based democracy and the rule of law – not of people – turned out to be their contribution to the idea of a city-state. Democracy as a common form of a political system can be found particularly in the Greek culture of polis. The general notions deriving from the Greek polis, i.e. citizenship, democracy, equality, independence, autonomy or justice, express a desire for a better life of an individual in a community. The democracy of classical times, characterised by equal citizenship and freedom of speech, is considered as the first one to moderate fierce social-economic disputes. It is this polis that made it possible for philosophy and science to develop. The modern-day discussion on the state in a globalised and increasingly urbanised world can surely benefit from a reflection on the civil and legal dimensions of polis.

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 2018 amendment of the Polish Electoral Code established the institution of electoral officials, who replaced the institution of electoral plenipotentiaries, existing since 1998. One of the main differences between the two institutions is that electoral officials may not work at commune offices in charge of preparing and holding election in the area of their jurisdiction. The aim of the adopted solution was to isolate local government administration from the election process. The article offers a critical analysis of the institution of electoral officials. The subject matter of the discussion is both the legal regulation and the conclusions drawn from the examination of the institution in question, conducted by the Stefan Batory Foundation after the end of the 2018 local government elections, when the electoral officials fulfilled their statutory duty for the first time. The discussion leads to the conclusion that the establishment of the institution of electoral officials was not well thought out, and actually took place without appropriate consultation. The provisions of the Electoral Code are often vague. They have not been clarified to a sufficient extent in the resolutions adopted by the National Electoral Commission either. It is reasonable to have electoral officials appointed for a six-year term of office by the Head of the National Electoral Office. What is surprising, however, is that electoral officials may run for an office during elections taking place in a constituency outside of their area of activity as well as engage in election cam paigns – except for their own campaigns – while they should remain completely impartial during the election. The vague status of electoral officials and of the principles of their remuneration made it very difficult to attract individuals willing to perform this function. The headcount originally assumed had to be reduced by half; now it is 2,600. It is also necessary to reconsider the number of electoral officials assigned to individual communes. A major flaw of the adopted regulation is the lack of a clear division of duties and responsibilities between electoral official and communes. All this casts a bad light on the institution of electoral officials. It is argued that they were poorly prepared to perform the duties they were entrusted with. They also lacked the necessary theoretical knowledge and were not familiar with local conditions and constraints. Therefore, instead of helping, they made the work of commune officials only harder. But the call for dissolving the institution altogether is not legitimate. It is necessary to return to the previous solution, where the electoral officials in a commune were the officials working at commune offices, regular employees of these basic local government units. In communes with larger populations, there may be even more such officials. It is essential to reinforce the status of electoral officials, which is why it is important to clearly definthe nature of their relationships with the commune heads (town/city mayors) as well as to strengthen their position and grant them authority in the field of duties carried out as part of elections and referenda over other commune officials. It is also requisite to appoint them for terms of office of a particular number of years, and remunerate them in fixed monthly amounts – with the amounts increased in periods of preparing and holding elections or referenda. Only this way will it be possible to have a proper Electoral Official Service composed of professional commune officials specialising in organising and holding elections and referenda.

The coronavirus pandemic and the economic consequences it has caused are unprecedented. For the first time ever, we are dealing with the phenomenon of a global pandemic which has undermined the foundations of market economy to such a considerable extent. The fight against it has made it necessary for the govern-ments of individual countries to make decisions radically restricting the freedom of conducting business activity – including decisions to suspend the functioning of particular economic sectors. The imposed lockdown meant that a great many of employers had to completely abandon their operations or radically limit the scope of the activities they were involved in virtually overnight, which obviously had an impact on their ability to make any profit and on their financial situation. At the same time, limiting or even cancelling the possibilities of doing business was a threat to the labour market, heralding its collapse and therefore an increase in the rate of unemployment. This is because a natural consequence of such a situa-tion is that employers decide to dismiss employees. A real threat of an economic crisis of an unparalleled scale prompted the governments of most countries to take far-reaching measures to save the economy. The Polish government imposed restrictions on the functioning of many econo-mic sectors as early as in March 2020. At the same time, there began legislative work on the so-called Anti-Crisis Shield.4 The resulting act, passed on 31 March 2020, was subsequently amended several times. The subsequent editions of the Anti-Crisis Shield featured regulations aimed at, among others, employers affected by the coronavirus pandemic. The purpose of this text is to provide a comprehensive analysis of the measures incorporated in the Anti-Crisis Shield in order to protect the interests of employers, i.e. the solutions related to the situation of employment of employees. The starting point will be an attempt to establish the rationale guiding the legislator when introducing these solutions. Then, the analysis will focus on the instruments used by the legislator to provide the protection of employers’ interests – and on the subject of protection. Finally, an attempt to evaluate the effects of these regulations will be made.

The subject matter of this paper is the analysis of the phenomenon of subordination
as a manifestation of the relationships between political authority and society and of the phenomenon of equality as an inherent right of individuals. The author has made an attempt to examine the mutual relationships between the two phenomena, especially from the perspective of the impact on the establishment of relationships between political authority and society.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The article is the first in a series of papers to present and analyse the meaning that is ascribed to the notions of ‘gambling’ and ‘gambling games’ in the gambling law provisions of selected European countries, as well as to confront the normative meaning with gambling characteristics from the perspective of social sciences. The following parts of the paper analyse examples of those provisions which do not contain any term for a broad catalogue of gambling activities, as well as selected provisions containing legal definitions of ‘games of chance’ (‘games of luck’). The article mainly uses methods of comparative law. The presentation of the characteristics of gambling from the perspective of social sciences is based on the achievements of social scientists. The research is based on the following research theses. Firstly, regulatory models in which the gambling law provisions specify the characteristics of gambling without indicating a name covering a collective category of gambling games in the definiendum are rare. Such solutions are typical for countries which have so far pursued restrictive gambling policies. Secondly, both in the legal systems in which there is no legal definition of gambling under gambling law and also against the background of the definitions of legal games of chance, one may notice significant differences in the way in which individual features of gambling games are specified, i.e. the dependence of the outcome of a game on chance, player’s financial involvement and the winnings.

Cash pooling is a method of managing financial resources, which works well primarily in enterprises with an extensive corporate structure and operating within capital groups. The choice of a given form of cash pooling will depend on the entrepreneur’s individual preferences. Although using this method has many advantages, it still raises legal doubts. There is a lack of provisions in Poland that would precisely regulate this type of greement. In many cases, the design of the cash pooling agreement is similar to a loan agreement. However, it is worth paying attention to the basic differences, such as the fact that the essence of cash pooling is not an obligation to transfer a specific monetary value to an entity specified in the contract. These and other specific features of cash pooling agreements mean that it is not always obvious to which entity and on what terms an entity can be granted the status of beneficial owner. An additional, verification obligations imposed on the Polish payer and the need to act with due diligence are practical impediments.

Cash pooling is a method of managing financial resources, which works well primarily in enterprises with an extensive corporate structure and operating within capital groups. The choice of a given form of cash pooling will depend on the entrepreneur’s individual preferences. Although using this method has many advantages, it still raises legal doubts. There is a lack of provisions in Poland that would precisely regulate this type of greement. In many cases, the design of the cash pooling agreement is similar to a loan agreement. However, it is worth paying attention to the basic differences, such as the fact that the essence of cash pooling is not an obligation to transfer a specific monetary value to an entity specified in the contract. These and other specific features of cash pooling agreements mean that it is not always obvious to which entity and on what terms an entity can be granted the status of beneficial owner. An additional, verification obligations imposed on the Polish payer and the need to act with due diligence are practical impediments.

The aim of the article is to analyse the problem of the political nature of judicial decisions through a reconstruction of the ways of interpreting the relationship between law and political values in the contemporary philosophical-legal discourse. The considered problem has been presented from the perspective of such a concept of law that recognises law as a practice of a certain political community. The author attempts to reconstruct the contemporary understanding of the political nature of law viewed as rejecting the voluntarist and individualist paradigms and adopting the phronetic and community paradigms instead.

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.

The Austrian Ministry of Foreign Affairs was established in 1848, during the heated months of the revolutions of the time and “the Spring of Nations.” Starting 1869, the ministry was called the Imperial and Royal Ministry of the Empire and Foreign Affairs. In line with the conservative character of the monarchy, most of its workforce was still drawn from the environment of aristocracy and gentry, and the system was organised in a way to ensure that the staff was suitably trained. The main institution responsible for the education of professionals was the Oriental Academy established in 1754. In 1898 the Oriental Academy was transformed into the Imperial and Royal Consular Academy. Despite regular reorganisations, the Vienna Ministry of Foreign Affairs maintained a relatively stable internal structure, whose individual components were later implemented by a number of successor states. The central administration was divided into four sections, or departments. At the ambassador level, the Habsburg Empire had representations in the German Empire, France, Great Britain, Italy, Russia, Turkey, and at the Holy See that year (1883). The other diplomatic missions were headed by legates and appointed ministers. Two bodies had a significant impact on the monarchy’s foreign policy decision- -making: the Joint Council of Ministers and the Military-Political Conference.

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.