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 main aim of this article is to classify and characterise the major factors that have influence on the choice of method of the determination of the tax base by means of assessment. The author lists four factors and assesses how each of these affects the result of the determination of the tax base by means of assessment. Their application should lead to the obtaining result of value of tax base similar to its actual size. Not all of these factors properly realises this objective, which is also a subject of analysis and evaluation.

The recent changes in moral and the influence of other cultures caused that the traditional scope of the term “family” as people bound by the ties of marriage or blood is not so obvious. The Polish legislation does not provide for one legal definition of this term. The family status and its composition is determined by both the provisions of the Polish Constitution and other acts, but the scope of this notion fundamentally differs, depending on the area of legislation which is considered. The question then arises whether there is a need, and if so, whether it is possible to create a definition which would be common to different areas of law. The article contains a semantic analysis of the concept of “family” in Polish legislation on account of its structural scope.

In the article the Author analyses an interaction between critics of law and the critics of theory of law. He studies a problem of the style of law theory and the influence of culture on that style. The Author proposes research the types of legal polemics. He claims, that the role of specific and abstract polemics in critics of law is significant and until now not sufficiently investigated.

These standards were introduced at four international organizations and supranational associations: 1) the European Union; 2) the Council of Europe; 3) the Organization for Economic Cooperation and Development; 4) the Commonwealth of Independent States. The article states that the key reason for the introduction of standards for the regulation of lobbying at the international level was considerable corruption in the adoption of legal acts. It is concluded that latent and unregulated lobbying can seriously undermine public confidence in the institution of government, especially in the countries of the so-called “new democracy”. International regulation of lobbying takes the form of resolutions, procedural rules, guidelines, recommendations and model legislation. Notably, the first steps towards international regulation of lobbying were taken by the institutions of the European Union. Today EU standards for the regulation of lobbying is based on a series of articles set out in the EU-founding treaties and the Charter of Fundamental Rights of the European Union. EU standards for the regulation of lobbying influence not only the EU Member States, but it also extends to EU Partner Countries. Significant steps in the implementation of international standards for the regulation of lobbying are being constantly carried out by the Council of Europe. The establishment of CE standards for the regulation of lobbying is reflected in the activity of statutory bodies of the Council of Europe and its semi-autonomous bodies. In recent years a lot of work on the strengthening of international standards for lobbying regulation has been done by the Organisation for Economic Co-operation and Development. To help address the concerns with transparency and integrity in lobbying, the OECD Member Countries adopted in 2010 a Recommendation on Principles for Transparency and Integrity in Lobbying as guidance to decision-makers on how to promote good governance in lobbying. Another international organization, which began to regulate actively the practice of lobbying is the Commonwealth of Independent States. In order to intensify the work concerning legislative regulation of lobbying in the member countries of the CIS, at the XXII Plenary Session of the Interparliamentary Assembly of the CIS member states the Resolution No. 22-16 of November 15, 2003 was adopted, which approved a model law “On regulation of lobbying activity in state authorities”.

In the correspondence between the governor of Bithynia-Pontus and emperor Trajan in the years 111–113 one can find an exchange on whether to allow a buried body to be exhumed and transported to be buried in a different place. Pliny, who was familiar with Roman practices in this respect, turned to the emperor seeking advice on what policy he should adopt with regard to the inhabitants of the province. The emperor’s answer upheld the common practice that it was possible to move a body to a different burial site only when there was a strong reason for doing so (especially when the tombs were being violated or otherwise under threat). Trajan’s judgement influenced the decisions by subsequent rulers who took their stance in this matter.

The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is considered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

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 article aims to analyse the national parliaments’ capability of exerting influence on the European Commission in the framework of the yellow card procedure. The analysis is based on the actions undertaken by national parliaments of selected Member States from Western as well as Central and Eastern Europe within the period between the announcement of the European Commission proposal for a targeted revision of Directive 96/71/EC on the posting of workers and its decision to maintain the proposal. The analysis covers three variables concerning the states selected for analysis, namely the economic interest of those states, the coherence of their parliaments’ respective positions and the actions undertaken by the national parliaments, including those of their members, on the international level.

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.

A number of representative polls have been conducted on the death penalty in recent decades. There were some surveys whose authors were interested not only in the percentage of supporters and opponents of the death penalty, but also in whether this rate varies in different strata of society. Several polls were conducted, in which, in addition to socio-cultural factors, respondents were asked about their general attitudes and some research was also conducted in order to uncover the reasons behind the responses of the interviewees. From all of this, one can gain a clear picture as regards the socio-cultural characteristics of people in general, who are more in favour of the death penalty, as well as regarding what general ttitudes respondents have and for what reasons they formed their views. The subsequent presentation of the Hungarian surveys will help one to see whether distance in time affects the perception of the social need for capital punishment, and how such need changes over time. Overall, the aim of this study is to present a comprehensive human approach to the death penalty; that is, the goal is not to examine
how many people have supported or opposed the death penalty in a particular country in a given period of time, but to find out what factors influence commitment to or against capital punishment and the causes thereof, and what factors can change people’s attitudes towards the death penalty.

This article provides an outline as to the functioning of “Amparo,” a Mexican mechanism of constitutional control. From the time of its introduction to Mexican constitutionalism in 1847, it has established itself as a robust constitutional control mechanism and has profoundly influenced Latin American constitutionalism and other countries in establishing similar mechanisms. This paper provides a summary of its evolution, functioning, and main procedural aspects.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

Jerusalem, especially the Temple Mount (Moriah), has been sanctified by the three biggest monotheistic religions. By Judaism – the binding of Isaac (Old Testament), King David pronouncing Jerusalem the capital of the ancient country of Israelites, and two demolished temples. By Christianity – Christ prayed in the Second Temple, becoming later crucified and buried in Jerusalem. The ruins of the Second Temple became the site where the Muslim Al-Aqsa Mosque was built. The contemporary conflict is marked by: the emergence of the State of Israel (1948) and the capturing of Jerusalem (1967), Russian influences exerted by the Orthodox Church and Oriental churches, the political impact of Jewish messianism combined with a mass support for evangelical fundamentalism as offered by the Republican Party in the US,the conflict between the West and Israel, focusing on Jerusalem as the tinderbox for “contemporary messiahs”.

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 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.

The article aims to analyse the national parliaments’ capability of exerting influence on the European Commission in the framework of the yellow card procedure. The analysis is based on the actions undertaken by national parliaments of selected Member States from Western as well as Central and Eastern Europe within the period between the announcement of the European Commission proposal for a targeted revision of Directive 96/71/EC on the posting of workers and its decision to maintain the proposal. The analysis covers three variables concerning the states selected for analysis, namely the economic interest of those states, the coherence of their parliaments’ respective positions and the actions undertaken by the national parliaments, including those of their members, on the international level.