The paper indicates the most important arguments raised by the participants in the dispute concerning the possibility of control by the administrative courts of decisions of the President of the Republic of Poland on the refusal to appoint a judge and an attempt to make a substantive evaluation of them. In my opinion, the refusal to appoint a judge, as well as refusal to accept the judge’s position under the amended Act on the Supreme Court (SC) should be strictly exceptional and in principle be justified at the constitutional level, which should be seen as the duty of the President to ensure compliance with the Constitution. Both of these resolutions should contain the motives of the President, which would make this act, with all its arbitrariness, more transparent. This is important not only from the point of view of the person concerned, but this also has an important social dimension. The public has the right to know, not only which candidates, who met the requirements for the appointment as a judge and were recommended by the National Council of the Judiciary of Poland (NCJ), were not appointed by the President, but also what reasons were at the heart of such a decision of the Head of State.

In the judgement C-403/16 Soufiane El Hassani v. Polish Foreign Office European Court of Justice noticed that provisions of internal law cannot limit the right to judical-review established in art. 32 par. 3 of Visa Code. The regulation must be interpreted in context of EU Charter of Fundamental Rights. Meanwhile the sentence was answer to question of Polish Supreme Administrative Court and it arose under Administrative Courts Proceedings Act which prohibits performing judicial review over visa decisions. The aim of the paper is to explain that judicial review at those issues may be effectively performed by common courts, without damaging visa-applicants rights. The possibility comes from wide definition of civil case in code of civil procedure and attribution of common courts in some public administration cases.

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.

The article deals with the practice of invoking philosophers in the reasons for judgments of the Polish courts. A quantitative and qualitative analysis of the case law of the common courts, administrative courts, the Supreme Court and the Constitutional Tribunal allowed for the formulation of several main conclusions. First, although judgments containing references to philosophers constitute only a small fraction of all the case law, at the same time, when measured in absolute numbers, cases of quoting philosophers are not marginal. Second, in the two last decades there has been a clear intensification in the use of philosophical references in judgments. Third, references to philosophers exercise a number of different functions falling within the clarification and persuasive purposes of grounds of judgments. Fourth, there is no one attitude among courts and the parties towards the presence of philosophical arguments in the judicial process. The titular issue is not the further stage of the legal scholarship’s discourse on “judges as philosophers” in the likeness of Dworkin’s “Judge Hercules”. The practice of referring to philosophers by the courts is primarily an issue of the style of reasons for judgment and the role of non-legal sources in the rationalisation of judicial decisions – and not so much in the making of them. In the author’s view, the case law study reveals the utilitarian potential of philosophy for judicial argumentation.

One of the most effective systems of protection of human rights is the system defined in the European Convention of Human Rights. Until 2010, the European Court of Human Rights had rarely handled tax cases because, in principle, it excluded this category of cases from its jurisdiction in the field of the protection of taxpayer rights. Such cases had always been qualified – in accordance to the requirements of Article 6 of the European Convention on Human Rights – as criminal or civil (property-related) cases. A major change in the ECHR’s approach to cases featuring tax-related aspects occurred in 2011. Given the protection of the right to property as set out in Protocol No. 1, the ECHR ranted taxpayers protection related to the return of value added tax in situations in which the taxpayer fulfilled their record-keeping obligations. The adopted trend in the issued decisions is seen to be dominant, but to be considered grounded, a greater number of ECHR judicial decisions than at present is needed. There is no doubt that the new tendency in the judicial decisions issued by the ECHR may have a major impact on the decisions issued by administrative courts in Poland.

The aim of the present paper is to operationalise the concept of the political in
order to make it available as an analytical category for the critical study of judicial
decisions (case law). The concept of the political is understood here, following, in
particular, Chantal Mouffe’s agonistic theory, whereby it is a dimension of a social
antagonism. Such an antagonism can be played out not only in the process of
legislation (creation of abstract and general legal norms), but also in the process of
adjudication (the so-called ‘application of law’, which, however, always has a creative
element to it). As an analytical category, the political can be operationalised
in order to subject judicial decisions to a critique which goes beyond the question
of the ‘correct’ interpretation and ‘application’ of law in a given case, but puts in the
spotlight real social, political and economic conflicts that are at stake. The analytical
framework is exemplified by judicial decisions of the European Court of Justice.

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.

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.

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.

This paper reviews the work of Cass R. Sunstein who is a renowned and widely quoted legal scholar and a very prolific writer on a wide range of subjects. I outline herein some themes and ideas expressed in over a dozen C.R. Sunstein’s books that were published between 1993 and 2017. As the title suggests, an emphasis is placed on issues of constitutional relevance. Aiming to place Sunstein’s body of work within a larger context I trace a considerable shift in his approach to political problems and challenges from a purely legal to a more nuanced and multi-dimensional one. Accordingly I present Sunstein’s views on such issues as the partiality of constitutions, incompletely theorized agreements, judicial minimalism, the ideological component of judging, the cost of rights, and group polarization. The works of this contemporary Publius show that pursuing constitutional law in a practical way is much more than study in linguistics or compiling a constitutional court’s decisions. Cass R. Sunstein’s extensive oeuvre provides a rich material for devising new constitutional solutions to real social problems.

The article deals with the practice of invoking philosophers in the reasons for judgments of the Polish courts. A quantitative and qualitative analysis of the case law of the common courts, administrative courts, the Supreme Court and the Constitutional Tribunal allowed for the formulation of several main conclusions. First, although judgments containing references to philosophers constitute only a small fraction of all the case law, at the same time, when measured in absolute numbers, cases of quoting philosophers are not marginal. Second, in the two last decades there has been a clear intensification in the use of philosophical references in judgments. Third, references to philosophers exercise a number of different functions falling within the clarification and persuasive purposes of
grounds of judgments. Fourth, there is no one attitude among courts and the parties towards the presence of philosophical arguments in the judicial process. The titular issue is not the further stage of the legal scholarship’s discourse on “judges as philosophers” in the likeness of Dworkin’s “Judge Hercules”. The practice of referring to philosophers by the courts is primarily an issue of the style of reasons for judgment and the role of non-legal sources in the rationalisation of judicial decisions – and not so much in the making of them. In the author’s view, the case law study reveals the utilitarian potential of philosophy for judicial argumentation.

The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.

The article offers an analysis into the French Council of State’s ruling of 26 August 2016, which suspended a ban – imposed by a decision of a mayor of a coastal resort town – on wearing the burkini on local beaches. “The burkini issue” has been also dealt with in Belgium, which is why the analysis presented in this article and the accompanying reflections serve as a good opportunity to offer a brief comparison of the French and the Belgian specificities of the constitutional form of the relationships between the state and churches, and a range of relevant references to the ECHR’s judicial decisions concerning the problem of the presence of symbols – being manifestations of one’s beliefs – in the public sphere of a democratic state.

The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the abuse of law and good faith as offered by the Court of Justice of the European Union is followed by an analysis of the judicial decisions (case-law) issued in this area, which proves that taxable persons involved in value-added tax fraud practice have no right to a tax deduction. Meanwhile, those taxable persons who have fallen victim to tax fraud practices may quote the good faith doctrine and exercise the right to a tax deduction. The judicial decisions of the Court of Justice of the European Union have had a significant impact on the judicial decisions issued by administrative courts in Poland. The Supreme Administrative Court (SAC) tries to define the notion of a "tax carousel" in its decisions, as the notion is quite broad.