The article attempts to present the identity of the judge through the metaphor of the role as an interactive ritual. The framework of this ritual can be described by means of both intersubjective factors (e.g. legal rules) and individual factors (the subjectivity of the role performer). I apply this conception to the iconic symbol of justice in public space, which is usually associated with the figure of a woman whose eyes are covered with a blindfold, holding the scales of justice in one hand and a sword in the other. It is a visual symbol of the judge; one that is comprehensible to both lawyers and the public.
In carrying out this task, I refer to sociological and anthropological research in the field of visual culture. This perspective determines not only the subject matter covered by the theses formulated in the article but also the research method. It is assumed that visual representation constitutes a communication channel that has a great impact on individual and social memory. For this reason, the presentation of the role of the image and the methods of its interpretation is important for the debate about the role of the judge and the image of the judge in public space. This approach to the subject, which consists in shifting the emphasis from text to image, also rehabilitates the significance of visual representation in jurisprudence, a field traditionally dominated by the view that law is a linguistic phenomenon.

Fixed establishment (FE) is one of the institutions of the EU value added tax system; its structure is essential to correctly determine the right tax jurisdiction of an EU Member State for the purpose of VAT settlement in situations of cross-border provision of services. However, the legal structure of a FE adopted by the EU legislator (and, consequently, adapted to national legislation of the Member States) causes uncertainty when it comes to its interpretation. In the absence of unambiguously defined conditions in EU law to consider a specific presence and activity of an enterprise to be a FE, interpretation rules contained in judicial decisions
issued by the Court of Justice of the EU play an important role. Among attempts
made by the CJEU to clarify the ‘blur areas’ resulting from the dynamics of modern
business processes, one of the most interesting ones is the possibility of considering
a subsidiary to be a fixed establishment for a parent company. The purpose of this
paper is to analyse legal and economic factors, the fulfilment of which may constitute a condition for considering a subsidiary to be a fixed establishment for
a parent company, with particular emphasis on the ruling of the Court of Justice
of 7 May 2020 in the Dong Yang case (C-547/18).

Abstract The question of compensation of Polish citizens for their property left beyond the Bug river after the population exchanges is among the most complex social, economical and legal issues resulting from the World War II to be solved by the Polish State. Although more than 70 years have passed since this issue has arisen, it remains the subject of numerous national and European court rulings and legislative actions; the significance of the legal solution of the described issue is bolstered by the fact that it is being treated as a “proving ground” for the broader question of reprivatisation. This article focuses on the current Act of 8 July 2005 which was aimed at providing a final solution for settling the claims. However, during the last few years of this act in operation numerous questions and disputes have arisen leading to more than 600 administrative court and Constitutional Tribunal rulings. The subject of this article will be focused on current controversies regarding the subject including the requirements of residence on the former territory of Poland on 1 September 1939, exclusion of non- Polish nationals who are heirs to property owners from entitlement to compensation and legal consequences of nationalization by Soviet authorities during World War II and its aftermath.

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.

Franz Kafka’s novel The process is a timeless novel, still valid and alive. It is a description of the state of consciousness of a certain age, a certain view of the world of the author, of the enslavement of man by binding law, because the authorities decide on life and the fate of the human being. „The process” is a novel about a man, who is lost in his own life. The message of the thesis is that the man is born and condemned to live or to die without any explanation. Moreover he is subordinated to the top-down established rights. The judgment, which is death, falls on us without notice. The man is liable for everything that happens in his life and the world around him.

The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Selected EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capable of withdrawing the benefits provided under the directives in the case of tax fraud and abuse, tax evasion or tax avoidance. The paper reviews provisions of the directives and also the case law of the European Court of Justice concerning tax fraud and abuse. The jurisprudence of the ECJ plays a key role in setting standards for regulations on the prevention of tax evasion and avoidance adopted by Member States of the European Union. The paper’s centre piece argument is that the solution adopted by the EU legislator, which shifted the burden of preventing tax escape from the EU to Member States, is ineffective and falls short of fulfilling its proper role. The paper emphasises that many tax payers take advantage of the fundamental treaty freedoms and applicable directives to obtain tax benefits or double non-taxation. Limitations imposed by a strict jurisprudential approach of the European Court of Justice also pose a significant barrier to effective tackling the negative phenomenon of aggressive tax planning based on EU laws, the paper suggests. By assessing the effects of the application of the existing regulations and juxtaposing them with the current scale of the problem, the author presents an argument for changing the direction of measures taken to curb international tax avoidance and evasion.

The article deals with legal education in the Duchy of Warsaw (1807–1815), which was a transitory period between a feudal and modern state. The urgent need for institutional education of a state personnel resulted from existence of legal provisions stemming from several legal orders, divergence in qualifications of personnel in administration and judiciary, as well as a necessity for efficient implementation f Napoleonic law. Those circumstances were precisely diagnosed by the minister of justice. He initiated courses of law followed by the School of Law and School of Administration. As the Duchy’s territory was enlarged, legal teaching had place also at the university in Cracow. It seems that although the state existed for only a short period, a more or less cohesive governmental concept of legal education’s role existed. It was to serve mainly the development of the state and this utilitarian goal dominated. It is worth reminding that those first Polish endeavours in the field of modern legal education took place at the time of a public finance crisis. Although majority of income was devoted to military needs and many projects were put off until later, authorities noticed that for an efficient governing of a state a well-educated personnel is needed. At that time this belief was not common.

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.

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.

Rule of law is one of the most fundamental values of the European Union and the issues related thereto have become one of the top priorities not only in the EU agenda but also in the EU policies of most of the Member States, including Sweden. This is due to the increasing integration, the growing dependence of the functioning of the entire European Union on the way how the system of justice works in different Member States, and the concern over the condition of the rule of law in these Member States. In recent years, the European Union has been making use of some older instruments, whose aim is to control and improve the observance of the rule of law (including Art. 7 of the Treaty on the Functioning of the European Union), and has adopted some new solutions too – the European rule of law mechanism and the regulation regarding rule of law conditionality, related to the new EU budget. The need to work out effective procedures to determine the condition of the rule of law and to uphold the main standards of the system of justice in all EU Member States is becoming more and more urgent and remains one of the greatest challenges faced by the European Union to be dealt with by the Swedish government.

The recent pandemic has forced us in 2020 to rethink the priority of access to medical care. The purpose of this article is to offer a brief account of how two countries – Sweden and the US – have reacted to the pandemic. The authors wish to show how the functions of the regulations and guidelines applied by hospitals and institutions during the COVID-19 pandemic differ from the objectives of health policies based on the principles of the distributive justice theory. The article will thus risk a preliminary assessment of the role of law in a crisis. A short summary of the main points of the distributive justice theory will be followed by an analysis of two cases: the guidelines issued by local authorities in Sweden and the American models applied during the COVID-19 pandemic. The conducted analysis results in a thesis that the objective of the justice theory differs from the regulations actually applied. In the case of Sweden, the recommendations seem to clearly prioritise the life of young people over the life of the elderly, even if there is no shortage of resources. In the case of the United States, we can see more objectives of distributive justice implemented in the analysed triages, but they are still not free from discrimination. The authors therefore call for an improvement of mobility of medical care resources in order to mitigate crises. The cognitive value has an international quality, and is aimed at Polish audiences dealing with the problems in question, be it at the level of a hospital or legislation.

The paper shows an American model of the participation of the society in the administration of justice. It is crucial for the Polish discussion about the involvement of public factor in that manner. The analysis is divided between the constitutional right to trial by jury and the institution of justices of the peace, which is unique for the Anglo-Saxon legal system. Research conducted here is the result of a detailed analysis of the case law of the Supreme Court of the United States and selected state courts that shaped the views of the American academia on this issue. Hopefully, this brief study will help to reform the Polish judicial process.

The article focuses on the normative, institutional, and operational design of the European Union as an area where a considerable part of internal security is based on state-of-the-art technologies and large-scale information systems. This is followed by an analysis of the legal challenges arising from the establishment of so-called smart borders, i.e. borders involving automated border control and the interoperability of all large-scale information systems.
The article poses two fundamental research questions. Firstly: how do these new phenomena affect the effectiveness of management of the external borders in the EU? Secondly: are the existing legal frameworks able to bear the changes that are occurring? It seems that the aspiration towards interoperability may cause tensions underlying the establishment and functioning of the area of freedom, security, and justice (AFSA) in the EU – if the EU’s information systems become more and more interoperable, then the EU legal order may become less and less consistent with them.

The article analyzes the idea of the so-called “golden visas” or the possibility of purchasing citizenship or permanent residency offered by some countries. There are numerous controversies about this solution, and the defenders and opponents have many rguments for and against it. Arguments presented in the article confirm that at this stage, it is not possible to abandon this solution. However, it is possible to see problems arising from the existence of this institution and to introduce appropriate safeguards so that possible negative effects are minimized.

The choice of the formula of justice is being made by a law enacting body. In a democratic state parliament, or a political body is the main source of formulae of justice,
out of the nature of things dominated by political discourse. Here we touch the most significant problem of enacting fair and just law: considerations on the topic of justice reveal a connection of the choice of the formula of justice with philosophy. The compromise of philosophy co-acting in the twentieth century with totalitarian systems refuted then ultimately a myth about a possibility of direct translation of philosophical categories to political categories. The political practice of a liberal democratic state rejects the idea of metaphysics, which would determine the current purposes of the politics. There is a suggestion that democracy faces philosophy in the order of thinking. In spite of such attitude, the author decides to allow for philosophical establishing of the liberal-democratic state, but also allowing for the simultaneous realizing that it is by itself justified as the most reasonable political practice of the state. The philosophy may justify democracy only accepting in turn itself as a variant of a democratic discourse, although the only one which is able to have some distance to mere assumptions of philosophy, without ceasing in this way it is being a democratic discourse. Such philosophy is actually the hermeneutics of politics.

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.

“You can get lost when standing still too.” These words of Edward Stachura are a metaphor of the main proposition of the paper. It aims to suggest a way to “set the ball rolling” by designing the paths of education for lawyers anew, with civil society in mind, and not just thinking of the requirements of legal training. Lawyers with knowledge in the field of information technology, interdisciplinary lawyers for business, lawyers-guardians of the rule of law and justice all need study programmes to take their predispositions, goals, skills, and abilities – all at different levels – into account. The purpose of the article is to shed light on the extra-legal barriers hindering the taking of a practical step ahead. The author shows three main ways of educating lawyers and explains why they are so important and why they call for changes in study programmes. Next, the author points to the obstacles faced by reformers and suggests exploring their actual impact on education in law and the level thereof.

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.