The research objective of the publication is expressed in its content devoted to the general analysis of the solutions adopted in the draft regulation of the European Union on the digital asset market. The entry of this legal act into force will fill the so-called ‘regulatory gap’ as the digital asset sector is not regulated in the EU. The research approach has been determined by the subject of the legal analysis, namely the provisions of the proposed new EU regulation on the digital asset market. The study describes the proposed legal regulation and its systemic importance, as well as indicates the similarity of the proposed solutions to well-known legal institutions in the area of the capital market. The main theses are as follows: the proposed legal act will order the digital asset market in terms of law (firstly); the proposed legal act in terms of content is based on solutions provided for in the capital market law (secondly); the proposed legal act provides for legal institutions ensuring the so-called safety of trading (thirdly). The results should be considered original because the publication constitutes a pioneering study on the proposed legal act. With its entry into force (the date is unknown), a discussion on specific topics will begin in the science of law. Therefore, it is worth speaking up and evaluating the proposed regulation before the new law is passed. The cognitive value of the publication results from its pioneering nature, and the impact on social relations is significant. The digital asset market is developing extremely dynamically, and the interest in this sector is very high.

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by
Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

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).

There are many theoretical and legal issues related to the operation of private military companies (PMCs) and their presence (location of their registered offices) in democratic states under the rule of law that remain unsolved in legal doctrine and practice. There are no clear rules at an international level that define the status of these agencies and the way in which they carry out their duties. There is also the problem of distinguishing between contractors and mercenaries. PMCs, like private security companies (PSCs), are used by states in exchange for large government contracts in so-called „unwanted wars”, where it is cheaper to conduct operations without parliamentary oversight, media publicity, or social objections to sending military contingents abroad. Sometimes it is a question of providing discrete military aid to „friend countries”. PMCs are politically safer in such a situation. Not only states but also non-governmental organizations, private companies,
rebel groups and declining dictators hire these private armies. The problem requires urgent multifaceted reflection leading to changes in legal doctrine and legislative action, both at the international level and in individual countries.

On the basis of the author’s own maps of the Warsaw-Śródmieście district and comparing private and public institutions, the author explains how the cooperation in the area of protection provided by the government and private security companies is fulfilled. In the article, the researcher tries to verify whether the private security companies divide their action territory between themselves. What is the selection reason of the security company? How important are the historic monuments and how are they protected? The attitude towards the private security companies and the reasons behind the selection of the company are analysed. Who can we ask for help in a critical situation?

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 presents legal issues in connection to the relation between the state and the beneficiaries of earmarked subsidies for the realisation of public duty, especially the relation between the state and the local government bodies, as well as the purpose and the role of the subsidy contract in such relations. The provisions of the Public Finance Act referring to the conditions of allocating and reimbursement of the subsidy and, on the other hand, the right to regulate some of the rules in a contract as an institution of private law are being discussed in the context of the public character of the funds from subsidies. Additionally, common problems with the application of the provisions of the law are being reviewed in the above-mentioned context.

The article offers an analysis of the inscription of the 2nd century AD, engraved on a bronze board, founded in Souk el-Khmis in North Africa. It includes a complaint of colons from the area of saltus Burunitanus, addressed to Emperor Commodus, about the abuse of law by the procurator and the general land lessee. The text is a source of knowledge of the work conditions and the situation in the colons, working in the Imperial estates in North Africa (province of Africa proconsularis). It is at the same time one of the most comprehensive sources of information about the organisation and management of the Roman provinces during the time of the Empire. The colons were small land lessees, who on the basis of locatio-conductio contract cultivated land, collected harvested and paid tenancy. Initially they were free Roman citizens and enjoyed the confidence of the landowners. Over time, their situation deteriorated. The abuse in relation to them were
frequent and one such case of complaint is described. It is a testimony to the days, when the colons still had a strong and independent position, largely based on personal freedom.

The paper explores the relation between law and literature. In the first part, based on „Bleak House” by Charles Dickens, the shortcomings of the perspective „law and literature” are indicated. The author not only criticizes the idea of treating a writer as if he were a legal historian, but she also calls into question a broader vision of literature as a mirror of social and legal reality. In the second part of the paper, still in reference to „Bleak House” (Court of Chancery, lawyers, philanthropy), a different concept of fiction within legal education is developed. Literary artistry (the use of metaphors, personifications, caricatures) and not its similarity to reality, is seen as a valuable instrument in the cultivation the moral imagination and empathy of the lawyers.

The subject of this article covers the relationship between literature and the law. An example of this text is The Code of Nature from 1755. Morelly’s composition is beauty, simplicity and sincerity. Morelly, and before him Rousseau, are the eulogists of Nature, exhorting us to live according to her eternal, immutable and perfect laws. On the other hand, he stays true to Cartesian tradition cult of reason and power. The Code of Nature shall be treated as the enlightenment utopia of a communist State. Life in accordance with Nature is a happy life To achieve this, the abolition of private property in social relations is required. The Code of Nature is seen as a harbinger of coming processes of codification and consolidation of the idea of modern constitutionalism.

This article seeks to identify the characteristic features of judicial cosmopolitanism and its product – the emancipation of judges from the constraints of national law. Cosmopolitanism manifests itself in creating normative systems outside and above traditional international law. While the latter draws its binding power from the will of states, cosmopolitan rules are usually created by private actors. Their binding power results predominantly from practical necessity. Such is the status of lex sportiva, of the standards imposed by rating agencies, or of international accreditation bodies. Judicial cosmopolitanism is different, for it rests upon the existing structures and competencies. By resorting to alien legal sources judges free themselves from national constraints, thus enhancing their power and independence. In assessing the impact of cosmopolitanism, one has to differentiate between looking up to foreign laws and precedents as binding sources, and treating them as merely intellectual inspiration. The second, albeit it seems innocuous, entails serious perils to the quality of adjudication. It creates a danger of cherry-picking by selecting foreign inspirations, not necessarily best suited to the case at hand. There is a danger of judicial overstepping of powers by making laws instead of merely applying it. By allowing judges to venture the uncontrolled expansion of their powers we endanger the very essence of the rule of law. On a positive note, drawing on foreign legal sources enables judges to verify the rationality of their decisions, as they were already tested in other jurisdictions.

Transfering duties customarly designated for public entities to private entities is a fact. It is connected with delegating on them a part of legal power in creating rights and duties of individuals. A vast majority of their domineeringly will is commonly stated on the grounds of by-laws. By-laws have different form, content and even different function. At the same time, depending only on the will of private entities several times interfere in the freedom and the rights of their addressee. That is why scientifical research concerning their essence and content, including a progressive and complicated process of “privatisation of public safety” seem to be more and more important. On the ground of this research, several by–laws laid down by private entities are being analysed.

The causative force of the state in the 21stcentury depends on the coherence of the law and the importance of non-legal regulations of large corporations. Multi-centricity, multi-level structure and the strength of „soft law” of corporations lead to the transformation of internal law and altering of its function. In addition states give up their welfare and privatise various tasks. They lose the essential elements of the legal, territorial and personal sovereignty. Does giving away numerous normative areas mean that the states do weaken their causative force?

The article is an attempt to analyse the relationship between private security enterprises and citizens. Explored is what access to safety information has the user of guarded premises. The paper examined the regulations of private security firms and the requirements of keeping available monitoring records. The article reviews records of interviews with employees and managers, in which their work were discussed. The material used in this article are the result of controlled experiments carried out by a student research group operating within the framework of project NCN Opus 5 and headed by prof. Jolanta Jabłońska-Bonca. Under an established scenario, in which students took on different roles, the group were able to study the tendency of security personnel to disclose information related to their work. Parts of the conversations referred to in the text have been anonymised. The authentic spelling was retained to reflect in full a profile of a given worker and to give the reader an opportunity to perceive the atmosphere of the interviewing process.

The article deals with the possibility of strengthening Polish security by establishing strategic system resilience the country’s aggression. Discusses the enterprise such as irregular activities in the territory occupied by enemy; support operational troops by territorial defence; preparation of mobilizing reserves; the operational preparation of the country’s territory and protection of the critical infrastructure objects; security of citizens and the State structures, including the common civil protection; universal education for security, including the preparation of the defence of society. The article emphasises the role of the participation of non-governmental organisations and private entities in the provision of strategic resistance country, pointing to the legal, financial, organisational and historical circumstances.

The article is focused on critical infrastructure protection in the field of selected liability issues. Critical infrastructure is significant from the country’s integrity and continuity point of view at all levels: economic, social and political. The process of sectoral markets liberalisation and the spread of international connections of these markets (e.g. arising of transeuropean networks) have resulted in shared responsibility on critical infrastructure protection. Protection duties have been divided between private (infrastructure operators) and public authorities. It is seemingly clear which one: the former or the latter bears responsibility for the protection of critical infrastructure during and after its disruption. In fact clarificatio of this area poses a problem at the level of prevention, preparedness, response, and recovery. The critical infrastructure protection becomes a jigsaw puzzle of imperium and dominium relations that results in sophisticated picture of responsibility.