Artykuł omawia kwestię prawa do czystego środowiska i czystego powietrza jako dobra osobistego oraz możliwość egzekwowania orzeczeń z tego zakresu. Autorzy poruszają sporną kwestię klasyfikacji tego prawa, zastanawiając się, czy można je uznać za dobro osobiste bezpośrednio związane z osobą fizyczną. Istotnym aspektem jest także wskazanie właściwego podmiotu reprezentującego stronę pozwaną, szczególnie gdy pozwany jest Skarb Państwa. W celu dochodzenia roszczeń związanych z naruszeniem prawa do czystego powietrza niezbędne jest ustalenie winy konkretnego sprawcy. Na przykładach spraw polskich i europejskich zostają przed-stawione orzeczenia, które zapadły w kwestiach prawa do czystego środowiska i powietrza. Rozważania te stanowią podstawę do oceny tego, jakie mogą zapaść orzeczenia i czy mogą one zostać skutecznie wyegzekwowane.

Artykuł stanowi glosę do orzeczenia Naczelnego Sądu Administracyjnego z dnia 25 maja 2023 r. sygn. akt II FSK 2822/20. Przedmiotem glosy jest krytyczna ocena wydanego wyroku, w którym sąd uznał, iż w przypadku, gdy podatnik nie zapłacił podatku za granicą, a Polska nie ma podpisanej z danym krajem umowy o unika­niu podwójnego opodatkowania, podatnik nie może skorzystać z ulgi abolicyjnej. Autor glosy, argumentując swoje krytyczne stanowisko, wskazał błędną interpre­tację możliwości rozliczenia podatku według metody zaliczenia proporcjonalnego, co w konsekwencji skutkowało odmową skorzystania z ulgi abolicyjnej. Glosowany wyrok wpisuje się w dominującą linię orzeczniczą w odniesieniu do sytuacji, gdy brak umowy o unikaniu podwójnego opodatkowania, a jednocześnie podatek zagraniczny nie został zapłacony. Stąd zakwestionowanie jego sentencji może mieć istotne znaczenie dla praktyki stosowania prawa lub zainspirować do zmiany prawa (stanowienia prawa), zgodnie z przedstawionym wnioskiem de lege ferenda. W opracowaniu wykorzystano metodę dogmatyczno­prawną opierającą się na analizie przepisów prawa, orzecznictwa, stanowiska organów podatkowych oraz doktryny międzynarodowego prawa podatkowego.

The aim of the article was to analyse the legal and financial status of the BBN, that is the office which carries out tasks resulting from the constitutionally defined role of the President of the Republic of Poland as the supreme commander of the armed forces and as a guardian of the sovereignty and security of the State. In the fol­lowing parts of the article the origin of BBN, as well as its legal and financial status were presented and analysed. The implementation of the research objectives made it possible to formulate the conclusion that the lack of financial separation of the Bureau creates serious problems in the course of financial management, as well as impelled to the formulation of a proposal to modify the financial status of the institution.

The International Labour Organization is a specialised organisation of the United Nations. Regarding membership, the founding agreement provides for the possibility of a Member State withdrawing. These regulations do not include detailed stages of the procedure, but they indicate specific actions that should be taken by the state to withdraw from the ILO. With the end of the withdrawal procedure, the Member State should be prepared for the emerging (political, economic, strategic) consequences of such a procedure. Importantly, the statutory provisions regarding the procedure for withdrawing from the ILO have been implemented many times, with examples being the breaking of the membership ties by South Africa or Indonesia.

Women constitute half of the population in Kosovo, thus representing half of the voters in elections. Given the high importance of women’s representation in local governance, Kosovo has approved relevant legislation to guarantee gender equality at this level. The purpose of this study is to critically analyse Kosovo’s legislation on women’s political participation rights in the country’s municipalities. The analysis of Kosovo legislation on gender equality, international standards, and statistical data on women’s representation in local governance in Kosovo proves that women are underrepresented in municipal-level politics, with an average of 14.5% during the last twenty-three years, much lower than the gender quota in Kosovo and the world average of 36%. This is due to the non-sharmonisation of the electoral quota with the gender quota (50%), the non-implementation of Kosovo Law on Gender Equality, traditions, prejudice against women, and the reluctance of women to assume governing positions.

Collection, disposal and management of plastic waste and polythene bags is a growing problem in Nigeria. The use of plastic/polythene bags made of thin plastic film has increased significantly in recent years. The manner of disposal of these items has resulted in the degradation of the natural environment. In Nigeria, lots of plastics are used on daily basis, of which most, if not all of them, are not properly disposed of. Some of these items end up in landfills, littering the environment, harming wildlife or blocking drainages, therefore, increasing the risk of flood. This paper examines the existing laws in relation to waste management in Nigeria and the inadequacies of the existing legislation in combating this phenomenon. The doctrinal method of research was used and it is recommended that there is a need for new legislation to be enacted for Nigeria to surmount the menace of plastic pollution.

The purpose of this study is to investigate how the environmental authority proceeds when they receive a freedom of information request and when such a request pertains to a waste collection licence. This objective is closely accompanied by the research problem worded as follows:
1) Is an authority allowed to share information about a waste collection licence as requested under the freedom of information principle even though it is information about the environment and its protection?
2) Which pieces of information included in a waste collection licence are shared as public information and which as information about the environment and its protection?
The achievement of the research objective and solving the scientific problem served to put forward a research hypothesis that information on a waste collection licence is shared under the Environmental Law. Nevertheless, certain elements of information in waste collection licences are public information. The method of interpretation of the law in force was employed in this paper to achieve the above-mentioned scientific outputs

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 to discuss selected issues connected with the legal meaning of a consignment note, especially its structure, function, classification and rules for the use of it in the national and international transport of goods by road. Most frequently the sender, the recipient and the transporter recognise the consignment note only as a document that confirms the performance of a carriage service. However, in case of irregularities or deficiencies during transport, the meaning of the consignment note is usually key to the decision which entity involved in the transport process will be liable for damages. The author points to the necessity of recognising a wide range of documents which meet the requirements constituted by the Transport Law Act and the CMR Convention. No refusal to acknowledge the value of a consignment note to a document that meets all of the requirements specified by law should take place, even if a given document has a different function at the same time, e.g. it is a waybill.

The purpose of the article is to propose a concept of the collective right to food which may turn out to be essential in fighting hunger and malnutrition on a global scale. International agreements, including Pacts on Human Rights, overlook the rights of indigenous peoples by corresponding to the individualistic, state-centric, consumeristic and commercial vision of the right to food. An approach, which is based on the objectives of critical studies on law, to the official dogma of the right to food (developed within expert and intergovernmental bodies in the form of the UN Committee on Economic, Social and Cultural Rights) allows for claiming that the dogma is less legitimized than the collective right to food (defined in the Decla-ration of Atitlán) resulting from the indigenous peoples’ practice. This is why, remaining in the sphere of the official, Grotian international legal order, it should be acknowledged that the indigenous peoples’ right to food defined in the article is a part of third-generation rights (next to the second-generation individualistic right to food) while remaining strictly connected to the right to self-determination and the right to development. It is a result of the long-term practice of those peoples. The above-mentioned proposal of the third-generation right to food has not been applied to the legal doctrine so far. Its value is the opportunity to develop and study the concept of food sovereignty that allows one to more effectively combat hunger and malnutrition on a global scale as compared to the previous actions of international communities.

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.

: According to Article 15(1) of the UDHR, ‘everyone has the right to a nationality’. Although the quoted provision looks deceptively straightforward, the determination of its content is not an easy task. Past research has been mainly focused on the problem of statelessness which was the historical reason for the introduction of the right in question. In this paper, I argue that holding the status of a formal national is not enough to have the right to a nationality secured. To show this, first, I analyse the difference between the concepts of ‘nationality’ and ‘citizenship’ with special attention paid to the cultural component of national identity. Second, I investigate the understanding of a nationality as ‘the right to have rights’. On the basis of the research on the statelessness I ask what challenges are faced by people without the formal nationality of any state and I show that being a national of certain states is equivalent to being stateless with respect to certain fundamental rights of an individual. Thus, the right to a nationality is indeed ‘the right to have rights’, but only if it is a right to a right nationality. In consequence, I suggest that (1) any state which recognises the right guaranteed in Article 15 of the UDHR should embrace its full content by readiness to accept as nationals those whose original nationality does not guarantee the protection of their first-order rights or is based on values clearly contradictory to their own; (2) peoples from failed states should be able to acquire new citizenship in a country of maximal cultural affinity, with regard to the economic effectiveness of the latter; (3) the obtaining of new citizenship may legitimately be conditioned by demand on compliance with the system of values of the nationality granted.

The aim of the research was to identify conditions and forms of international and cross-border cooperation of Polish higher education institutions (HEIs). In order to achieve the goal, the formal-dogmatic method was applied, analyzing the literature on the subject, the law (mainly Polish law), as well as various statements and press releases. A request for public information was also used. The article was divided into three parts. The first one concerns the conditions of international and cross-border cooperation of Polish HEIs. The next part covers the forms of cooperation identified by the author, and the last one refers to the formula of the European Grouping of Territorial Cooperation as a form of international and cross-border cooperation of HEIs. The results of the research show that international and cross--border cooperation of Polish HEIs is based primarily on national law, which, however, is characterized by high variability, which does not favour building stable relations. The cooperation of HEIs takes various forms, from non-institutionalised to quasi institutionalised and institutionalised. Polish HEIs are trying to join the internationalization process, and the availability of external funding is conducive to gradual institutionalization of international and cross-border cooperation
of HEIs. There is a scarcity of studies on the subject, therefore the article may be
of great cognitive value to legal science, especially in Poland, but also abroad (for
scholars conducting comparative research).