The article examines the application of the principle of the active role of the court in the administrative proceedings of the Republic of Kazakhstan and foreign countries. The attention is paid mainly to the identification of the main function and the system of application of this principle. The scientific novelty lies in the study of important subordinate guiding principles, the influence of which is decisive when applying the principle of the active role of the court in the administrative proceedings of the Republic of Kazakhstan. The authors conclude that the judge should apply the principle of the active role of the court in order to have a fair trial within a reasonable time.

This paper discusses judicial duty of improving the law on epistemic grounds and claims in that regarding this obligation, it is possible to give a place to free speech from an epistemic point of view. As a requirement of having epistemic agency, judges like other human beings have epistemological responsibility. Different from the others’ responsibility, judges’ responsibility is connected to their duty of improving the law, which is required by their job as well as the idea of the rule of law and judicial professional principles. Judges should improve the law’s capacity to guide the conduct of its citizens, who are obligated to obey the law. Improving the law also improves the delivery of justice. The ways of legal interpretation and justification are important to improve it. While applying the law, judges can find the law unclear or they may encounter some norm conflicts. In these cases, they
should resolve them to keep the law ‘legally in good shape’, which should meet epistemological requirements. When fulfilling this obligation, judicial free speech on epistemic grounds should not be limited.

Constitutional crisis confronts legal practice with philosophical problems that normally may seem abstract or even purely academic. Among those, there is a question of material (content-dependent) criteria of legal validity, namely whether legal norms may actually have any content and remain binding elements of the law. It becomes palpable due to the legislative initiatives to decriminalize some violations of law committed by governmental officials. Such regulation deserves discussion in the light of theoretical conceptions of the claim to correctness (justice, righteousness) as a necessary feature of each act of enacting or applying the law. Arguably, even weaker conception of such claim, relying on the correctness relative to the public morality reflected in the fundamental values and principles of the positive law, is sufficient to challenge the potential presumption of validity of such decriminalizing provisions entailed by their possible formally accurate enactment.

The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.

The purpose of this publication is to show and analyse the issue of transsexual people who feel the need to reassign their sex assigned at birth and their biological sex due to a gender identity disorder. The paper is a polemic against the views presented in the case-law practice, suggesting the uniform and statutory regulation of transgender people’s situation in Polish law, drawing from the achievement of the ‘Principles’ written in Yogyakarta. One of the main postulates resulting from this publication concerns the regulation of the conditions and procedure of the legal sex transition that guarantee transsexual people the enjoyment of their fundamental rights and freedoms on equal terms with other members of society. The article is supposed to contribute to combating discrimination and increasing awareness in the area of transsexuality which is viewed stereotypically and is unknown to most people, with the exception of a small group of experts who fight against exclusion that conditioned by a different gender identity.

So far, numerous influential studies have been made in reference to the phenomenon of ‘good governance’ in formal and legal, and economic terms or in terms of political science. The purpose of this paper is to present an interdisciplinary approach that attempts to integrate legal, economic and political sciences to analyse especially the legal and economic contexts of the indicated concept. The task of the article is to show the co-dependency and interactions between ‘good governance’ and the school of law and economy, especially within the phenomenon of supranational institutionalisation whose foundations still include the realisation of the principles of ‘good governance’. Despite the legal and economic themes, the indicated areas also formulate a defined scope of politics that is worth seeing through the prism of the apparatus of political science. The extremely economic approach demands focus on the processes of maximising profits/minimising resources; however, one must not ignore the element of classic politics that refers to disputes about various attitudes and values. The hypothesis of the article is the following statement: the decomposition of the liberal model of law and global economy translates into the phenomenon of the economic downturn of supranational structures, which leads to more primitive forms of domination and subordination in place of current practices whose purpose is to implement the regulations of ‘good governance’.

Many of the principles of taxation that were developed in the first half of the 20th century, such as the arm’s length principle and the definition of the term “permanent establishment” (PE) in determining the tax position of international business operations, when applied to the business models of the 21st century, often result in the under-taxation of businesses that are otherwise fully compliant with the laws as presently written and implemented. Compounding the problem is the fact that these rules and principles of taxation are broadly recognized and are enshrined in a wide network of tax treaties. This makes the task of modifying or updating these rules and principals extremely difficult. Using legal-dogmatic and legal-theoretical methods, the author will show that present attempts to tax e-commerce transactions unilaterally are not effective and that, under present conditions, even organizations such as the EU are unable to address the problem at hand. The OECD project, commissioned by the G-20, which seeks to create a set of international e-commerce taxation rules, faces some very serious difficulties – largely because a well-established “set in stone” complement of internationally accepted laws, rules, and regulations is serving to block the development of new, more appropriate rules. This phenomenon has become known as the lock-in effect or legal impossibilism. In order to effectively address this phenomenon, lawmakers on a global basis must understand the mechanisms that are blocking the effective evolution of business taxation.

The purpose of the article is analyse how essential the issue of personal data protection is in the procedure of leading a collective dispute. In order to make some findings in this matter, the dogmatic and legal method was primarily used and the provisions of the Act on Resolving Collective Disputes and the GDPR were analysed in the first place. The findings made lead to the conclusion that despite the fact that the dispute itself is collective, both parties (both the trade union and the employer) process a range of personal data during the dispute. Due to the specifics of the procedure and the fact that the Act was essentially created before the GDPR came into force and it was not amended for the inclusion of broadly understood requirements for the correctness of the processing of personal data, it is necessary to rely on general principles resulting from the GDPR, and a certain indicator of it may be opinions issued by the PDPO.
The issue raised in this paper has so far been included in certain statements from the doctrine, but its practical significance and importance for social partners who execute their constitutional right to lead collective disputes fully justify further research in this direction as well as the fact of findings resulting from that research reaching various target groups (apart from the above-mentioned social partners, representatives of the judicature and science should also be reached).

The necessity of providing healthcare to citizens is one of the basic principles of every state, regulated by provisions of national, EU or international law and comple-mented by soft law. Civilisational changes and technological advancement make it possible to develop new healthcare tools and services (i.a. telemonitoring, telecon-sulting, telerehabilitation and electronic medical documentation). The COVID-19 pandemic greatly emphasised the need to provide such services. The wide use of e-health, however, which may be a remedy for numerous problems that the health-care sector is wrestling with, requires securing the rights of those who are not digitally included, especially the elderly. The prevalence of various degrees of digital exclusion, not only among the elderly, makes these issues socially significant and they should be solved by law. The purpose of the article is an initial analysis of the validity of developing e-health services in the ageing society in Poland and a presentation of proposals for adjusting legal solutions as regards the use of digital tools in healthcare to the changing reality.

The interest in the profession of a mediator increased with the popularisation of mediation in Poland. The tendency was supported by the legislator’s liberal defini-tion of requirements for performing this professional function. In the article, we raise issues related to the principles of entering in the register of permanent mediators in Poland. We present the currently applicable legal regulations and we analyse them, focusing on the requirement to have knowledge of mediation and to be skilled in it. This requirement is interpreted in different ways by individual authorities that enter candidates’ names in the register of permanent mediators (presidents of district courts), and its interpretation is also evaluated differently in both Polish literature and case law.
The purpose of the article is to show the areas of legal regulations that require changes and unification, on the basis of analysing the results of statistical research conducted by the authors. It is significant particularly from the perspective of the ongoing discussion on the professionalisation of mediators in Poland, especially in the context of the planned changes and the introduction of the National Register of Mediators. The accomplishment of the task undertaken by the authors is primarily served by the formal and dogmatic method as well as the comparative method used in the statistical research. The purpose of that method was to show discrepancies in interpreting the regulations concerning mediation.

The present article addresses the issue, whether in international law there exists pre-contractual responsibility (culpa in contrahendo). If such a responsibility indeed exists it will play a significant role not only in State-to-State relations, but also in the relations between States and private investors, given the fact that currently, on the virtue of investment treaties, private entities have rights to lodge claims against states before arbitration tribunals, which employ international law in their judgements. Hence, determination whether responsibility for culpa in contrahendo exists in international law, will allow to establish, whether private entities may base the claims on that ground, and if such course of action is advantageous. The proposed analysis will be based upon sources of international law, such as treaties, custom, general principles of law, as well as judicial and scientific authorities – and additionally also relevant practice in chosen States’ legal practice.

The purpose of the research conducted is to present the directions of changes in
the Polish legislation on accessing and reusing public information, showing perspectives for public information in administration. The pursue of it is accompanied by a diagnosis of the most important issues in the execution of the guaranteed information powers, and also by an analysis of the judicature’s work and postulates of the doctrine in this regard. The object of the study using the method of dogmatic-
legal analysis covers Polish and European normative acts, scientific publications,
the case law of administrative courts and the Constitutional Tribunal. The results
indicate that the issues and doubts raised concern the fundamental aspects of
access to public information, as well as detailed issues related to establishing a legal
framework for the principles of reusing that information. The current directions
of changes fit into building administration that is based on open public data, which
will not only ensure wide access to public information but will also create and gather
data in a way that will allow for the further economic use of those data by the private
sector. Resolving the existing problems in exercising information rights and implementing the projected changes will both pose a considerable challenge to the public administration. The conducted research allowed for formulating legislative postulates and remarks addressed to the legislator, as well as practical solutions concerning the organisation of the administration apparatus.

This paper presents the issue of a lawyer’s integrity from the perspective of the assumptions underlying the original concept of a holistic approach to law and legal practice. In the course of the discussion, the basic principles of legal holism, the assumed understanding of lawyer’s integrity and their personal qualities forming the lawyer personality, and the problem of integrity in the context of the formula (model) shaping the lawyer-client relationship will be introduced. Legal holism recognises a lawyer’s self-knowledge, their conscious choice of professional role(s), the ways in which they are performed and the formula for working with clients and parties to disputes as crucial issues for the practice of law. It emphasises their complexity and possible impact on the postulated observance by a lawyer of the integrity of attitudes and actions in professional and private life. The author represents a research approach related to the concept of ontological and methodological multidimensionality of legal phenomena and the postulate of the so-called external integration of jurisprudence with the achievements of other sciences, including branches other than social (e.g. psychology or sociology).

One of the main provisions in shaping legal obligations between the parties is the freedom of contract. Although the parties are free to choose the provisions of their agreement, the content and the aim of the contract cannot contradict the essence and nature of the contract of employment, the act and the principles of the community life. Thereby, in order to engage an employee based on a long term contract of employment for a specified period, along with a short, two weeks notice termination period, justified and rational presumptions should be in place. In other words, taking into consideration current provisions of law, long term contract of employment is acceptable; however its validity is depended on the circumstances of each individual case.

The principles of „Public Procurement” are important for the proper functioning of the public procurement system. There is no doubt that principles of public procurement system have a special significance for the above mentioned system, since they indicate the direction of interpretation of provisions of the public procurement law as well as they allow a proper interpretation of the meaning of legal norms. The purpose of this elaboration is to present two basic principles of the public procurement law, i.e. the principle of fair competition and equal treatment of economic operators as well as the principle of transparency. The Author indicates the institutional expression of these principles in the procedure of awarding public procurement and indicates the violations of the principles which occur in the practice of law.

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”.

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.

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.