The judicial review of administrative courts covers the legality of acts and actions of public administration bodies. The oversight over the activities of bodies of other authorities is, therefore, excluded from this review. However, there are cases in which administrative courts, invoking the so-called pro-constitutional interpre-tation, attempt to extend their jurisdiction also to be able to review the acts, actions or inactions of legislative and judicial authorities. Despite the fact that according to the Constitution of the Republic of Poland, the executive power (equated by legal scholars, commentators, and practitioners with the exercise of public administra-tion) is exercised by the President of the Republic of Poland and the Council of Ministers, the dominant judicial practice is that the acts of the President, which constitute the exercise of his prerogatives, are not subject to the jurisdiction of administrative courts. The author argues against this practice.
The discussion addresses also the demands and proposals made in the litera-ture dealing with the subject for entrusting administrative courts with the review of decisions issued in social insurance cases, as well as the establishment of a separate judiciary in tax or – more broadly – financial cases. The author strongly opposes these demands and proposals as well.

With ongoing economic, social, and technological changes, the nature and method of performing work are changing. The development of modern digital technologies has a significant impact on the traditional model of work, based on performing it in a strictly defined ‘physical’ place and under an employer’s supervision. Naturally, the ongoing changes are multidimensional and have consequences, including an intriguing phenomenon of remote work, which in the cross-border dimension has led to the emergence of a new group of labour providers known as ‘digital nomads’. The specificity of business activity of these nomads poses conceptual and practical challenges in the area of various branches of law, including tax law. The main pur-pose of the article is to answer the question whether international tax law, adequately to the changes taking place, regulates the taxation of digital nomads’ income from cross-border remote work.

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).

The following article provides an introduction to the issues of legal and political organization of the Roman provinces in the area of conquered territory in the time of the Roman Empire (I-III A.D). It outlines the administrative division of the empire, the relationship between them and Rome. An efficiency and well-organized management of the huge land using structured magistrate, allowed the Romans to create a world Empire which prevailed over a thousand square kilometers. The most important tasks of princeps was to ensure external and internal security of the Empire by structured and efficiency administration, as well as a guarantee of the proper/ correct jurisdiction. Not without significance was the tax collection which enriched the imperial treasury and testified to the power of the ruler. The Roman state was based on provinces, colonies and municipalities, where the last one were the primary form of local autonomy. The organization of official structure was largely modeled on the system of the Republican Rome, while respecting local traditions at the same time. Although their dependence, the residents still had full decision-making in their own affairs.

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.

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.