It has been several years since the search for solutions that would improve and increase the supervision and control of tax authorities over the taxable persons’ turnover made from selling to natural persons started. The legislative activities currently undertaken in this domain (especially the implementation of online registers) are oriented towards the increasing digitalisation of the process in question, supplementing the already existing solutions (such as the obligation to file electronic VAT return forms and SAF-T [PL: JPK] files).

It has been several years since the search for solutions that would improve and increase the supervision and control of tax authorities over the taxable persons’ turnover made from selling to natural persons started. The legislative activities currently undertaken in this domain (especially the implementation of online registers) are oriented towards the increasing digitalisation of the process in question, supplementing the already existing solutions (such as the obligation to file electronic VAT return forms and SAF-T [PL: JPK] files).

This paper concerns a broader technological revolution which is currently happening all around the world, including Poland, in terms of tax return completion. The paper is divided into parts. The individual parts indicate and describe the current state, change-causing factors as well as the changes progressing currently both in Poland and the world. The purpose of this paper is to analyse and describe the possibilities resulting from the automation of the tax returns completion process and to determine the directions of potential changes in the future.

This paper concerns a broader technological revolution which is currently happening all around the world, including Poland, in terms of tax return completion. The paper is divided into parts. The individual parts indicate and describe the current state, change-causing factors as well as the changes progressing currently both in Poland and the world. The purpose of this paper is to analyse and describe the possibilities resulting from the automation of the tax returns completion process and to determine the directions of potential changes in the future.

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.

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.

A review of solutions which serve the taxation of the digital economy allows for the statement of a thesis that there are many methods which could tax business activity based on digital technologies. One should remember, however, that there also must be consensus and political will in order to introduce them. Due to the lack of consensus at the global level, on 21 March 2018, the European Commission presented two draft directives which were to ensure the taxation of enterprises conducting business in the European Union in the area of digital economy: the Directive laying down rules relating to the corporate taxation of a significant digital presence and the Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services. The drafts of the Directives presented by the Commission are the beginning of the legislative work at the Union level. One should ask the question whether the European Union needs its own solutions regarding the taxation of the digital economy. In this paper,
the author attempts to evaluate whether the target solution proposed by the Commission, that is, the taxation of a significant digital presence, i.e. a digital establishment,
can be an effective tool for the taxation of the digital economy in the European
Union. For this purpose, subsequent references were made to selected opinions
of international doctrine, OECD regulations and the draft of the Directive.

The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.

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.

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.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

One of the consequences of the post-1989 significant legislative activity of the Sejm of the Republic of Poland is the fact that legal acts that play a special role in the legal system (codes) are also subject to numerous amendments. What is the influence of such amendments on the cohesion and transparency of the legal regulations included in these codes? Was the intention to fulfil the demands of the business trading of the time, undoubtedly deserving of approval, by modernising the existing regulations, introducing new ones, and – potentially – abandoning those whose practical significance and application is currently marginal in the context of the discussed matter an essential motive for undertaking many legislative changes applied to the Civil Code regarding the legal regulations of economic relations – including in particular the legal regulations of the specific part of commercial contracts law – after the transformation of the socio-economic system in the years 1989–1990? Is it therefore possible to say with respect to the present shape of the specific part of commercial contracts law in the Civil Code that this is in an optimal state? Or perhaps there is an excessive or insufficient number of legal regulations in this matter? Are there any draft amendments to the said area of legal regulations? What directions do they follow? The subject matter of this paper is to search for answers
to the questions asked above.

One of the fundamental powers of the Constitutional Tribunal – granted by the provisions of the constitution – is to decide on the compliance of particular statutes with the Constitution of the Republic of Poland. The Tribunal’s rulings concern tax statutes as well, which implies specific consequences connected with the verification of the accuracy of tax settlements made under a challenged provision and leads essentially to excess tax being calculated. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification of procedures regulated under the Tax Ordinance Act, which concern tax obligations arising from a declaration or a decision. It seems reasonable to put forward a thesis that the non-uniform nature of the Constitutional Tribunal’s rulings has not been considered to a sufficient extent in the provisions of this statute. This leads to certain practical problems with tax law, which will be outlined in this study.

The working paper aims to diagnose Brexit’s impact on the taxation of Polish-British commercial exchange. This research problem determined in such a way is considered from the point of view of the possible legislative consequences as well as the application of provisions regulating the structural elements of border taxes. The author formulated the thesis that the exit of the United Kingdom from the European Union will be an event that will significantly affect the changes in tax and customs qualification of the exchange of goods between Poland and that country.

Even though the proportionality principle is well-established for judicial review in matters pertaining to human rights in modern constitutional law in numerous jurisdictions, it has recently become subject to a growing tide of criticism. The article aims to describe and critically analyze the main arguments raised by the opponents of using proportionality as the tool for adjudicating conflicts of fundamental rights. After briefly describing the typical and the most common structure of the proportionality test as it is used in constitutional law, the author would present – and then dismiss – the three most significant allegations towards the proportionality analysis, namely: the problem of incommensurability, the alleged proportionality’s moral neutrality as well as the scope of judicial discretion that is claimed to be too wide according to some of proportionality’s opponents.

W glosowanym orzeczeniu Sąd Najwyższy potwierdził możliwość modyfikacji wynagrodzenia ryczałtowego poza przypadkami opisanymi w art. 632 § 2 k.c. w sytuacji przedmiotowo istotnej zmiany zakresu świadczenia wykonawcy. Nie poddano natomiast szerszej analizie kwestii prawnej doniosłości nieformalnych uzgodnień między stronami co do zmiany treści zobowiązania oraz istnienia obowiązku formalnej zmiany umowy w takich okolicznościach. Ponadto Sąd Najwyższy odmówił zakwalifikowania umowy typu „zaprojektuj i wybuduj” jako umowy o roboty budowlane, uznając ją za umowę mieszaną. Niniejsza glosa stanowi komentarz do stanowiska Sądu Najwyższego w powyższych kwestiach, przy czym w zakresie pierwszego problemu jest to komentarz aprobujący, odnośnie zaś do dwóch pozostałych krytyczny.

Przedmiotem drugiej części artykułu (pierwsza część została opublikowana w numerze 1/2019 „Krytyki Prawa”) pozostaje analiza wpływu wzorców kultury, m. in. takich jak uczciwość, dialog społeczny, eliminacja przemocy, na formowanie stosunków między władzą a członkami społeczności państwowej.

The subject matter of the second part of the article (the first part was published in issue 1/2019 of the “Critique of Law”) is a continuation of the analysis of the impact of cultural patterns such as integrity, social dialogue, elimination of violence on the formation of the relationships between authorities and members of the state community.