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.

Simplified proceedings, such as immediate coercion and direct coercion, are the subject of consideration in this study. The discussion focuses on the essence and aspects of proceedings referred to in Article 117 and 150 § 3 of the Act of 17 June 1966 on enforcement proceedings in administration. The aim of the research is to attempt to evaluate simplified proceedings as a tool in the system of protection of the most important human values.
The research mainly used the legal-dogmatic method of interpreting the content and ordering the legal structure. The analytical method was also applied, by means of which analyses were made of legal provisions concerning the basis for the appli-cation of the simplified procedures in administrative enforcement proceedings.
From the conducted research, it is clear that the primary goal of these proceed-ings is to counteract the indicated threats. The collected research material allowed confirming the thesis and presenting a de lege ferenda motion regarding the necessity to amend Article 117 of the Administrative Enforcement Act. The changes should consist in waiving the necessity to serve a reminder to the debtor before applying this procedure. The provision currently in force omits such a possibility, and the waiver itself may be the result of the need to save important values in an emergency.

Simplified proceedings, such as immediate coercion and direct coercion, are the subject of consideration in this study. The discussion focuses on the essence and aspects of proceedings referred to in Article 117 and 150 § 3 of the Act of 17 June 1966 on enforcement proceedings in administration. The aim of the research is to attempt to evaluate simplified proceedings as a tool in the system of protection of the most important human values.
The research mainly used the legal-dogmatic method of interpreting the content and ordering the legal structure. The analytical method was also applied, by means of which analyses were made of legal provisions concerning the basis for the appli-cation of the simplified procedures in administrative enforcement proceedings.
From the conducted research, it is clear that the primary goal of these proceed-ings is to counteract the indicated threats. The collected research material allowed confirming the thesis and presenting a de lege ferenda motion regarding the necessity to amend Article 117 of the Administrative Enforcement Act. The changes should consist in waiving the necessity to serve a reminder to the debtor before applying this procedure. The provision currently in force omits such a possibility, and the waiver itself may be the result of the need to save important values in an emergency.

W obliczu stale rosnącej liczby sporów dotyczących odpowiedzialności za błędy lekarskie, wysokich kosztów ich prowadzenia, stopnia ich skomplikowania i wysokość zasądzanych odszkodowań i zadośćuczynień uzasadniona jest analiza powodów bardzo niskiego stopnia wykorzystania pozasądowych sposobów rozwiązywania sporów, w tym przede wszystkim mediacji w Polsce. Charakterystyka tego rodzaju sporów wskazuje bowiem, iż owe sposoby ich rozwiązywania w odpowiednio dopasowanym kształcie mogłyby znacząco przyczynić się do stabilizacji już teraz trudnej sytuacji.
Punktem wyjścia do rozważań podjętych w artykule jest wskazanie istoty koncepcji mediacji i jej zalet. Następnie przeanalizowana została specyfika mediacji medycznej oraz obowiązujące uregulowania prawne.
Celem niniejszego artykułu jest ukazanie tych obszarów regulacji prawnych, które wymagają zmian. Dokonanie ich mogłoby przyczynić się do aktywnego wykorzystania mediacji w sprawach medycznych, a tym samym do usprawnienia rozwią­zywania sporów dotyczących odpowiedzialności za błędy lekarskie. Realizacji zadania podjętego przez autorkę służy przede wszystkim metoda formalno-­dogmatyczna oraz analiza dostępnych danych statystycznych.

The main thesis of the article concerns the pluralism of expert legal language. Such an assumption contradicts the tradition of development of legal dogmatics, which, especially in its conservative approach, assumes monism of legal language. New trends in social sciences introduce post-positivist approaches that suggest a multiplicity of research perspectives. This multiplicity is also translated into modifications of the conceptual grid. The Eurocentric vision of law is one of many parallel narratives, and the reception of European models has nowadays an increasingly conscious and functionally justified character.
The various narratives which condition the understanding of law in many contexts related to who interprets a given norm. This is not strictly related only to the legal family itself, or to the particular system of law in which the interpreted norm is anchored. It is rather about pluralism connected with diversity of perception resulting directly from conditions connected with the researcher-interpreter himself. It may be an expert in law connected with an academic centre, or a judge, whose education, cultural environment he comes from, mother tongue he speaks, or specific professional experience influence his understanding of the world and his understanding of law. In this case, there is a multiplicity of narratives and a plurality of legal language.

The Polish Personal Income Tax Law provides for a relatively extensive group of tax exemptions related to various benefits offered to doctoral students and academics. It also includes an exemption for scholarships and assistance grants referred to in Law 2.0, as well as scholarships received under programmes or projects aimed at implementing the current state scientific policy. The rule adopted is that the exemption applies as long as the rules for granting the scholarships and grants in question them have been approved by the minister in charge of higher education and science. The research objective adopted in the gloss is to verify the jurisprudential practice regarding the issue of the tax exemption in question. The analysis and evaluation have been performed also in the context of the guidelines and ideas behind the reform of higher education and science (regulations of the so-called Law 2.0). This gloss is a critical commentary. It makes use of dogmatic-legal and normative analysis.

The resolution of the municipal council on establishing the rules and conditions of situating the objects of street furniture, advertising boards and devices, gates, their dimensions, quality standards and kinds of materials, which they can be made of (it is called thelandscape resolution’ and also the ‘advertising resolution’ in literature), is a legal tool that serves landscape protection. However justified and necessary it is, the legal definition of terms that are basic for its content is accompanied by certain structural doubts that translate into the practice of applying law. In this article, the authors identify those flaws of the applicable regulation and make suggestions of their own legal solutions, especially introducing the legal definition of the term ‘advertising medium’ (replacing the current ‘advertising board’ and ‘advertising device’), as well as the definitions of individual types of media, to the legal order. The dogmatic and legal analysis is concluded with a draft of the appropriate legal provision.

The author’s goal is to analyze the concept of distributive justice and the possibility of its normative formulation in the Polish constitutional order. The starting point of consideration is the principle of social justice expressed in Article 2 of the Constitution and the model of distributive justice developed on its basis. The author, using formal-dogmatic, theoretical-legal and comparative-legal methods, points out the features of contributive justice and examines the normative and practical possibility of changing the paradigm of the constitutional fair state through a novel approach to justice focusing on equitable contribution, instead of the hitherto dominant distributive pattern. The result of the research conducted is the conclusion that, for reasons justified by the constitutional system and the praxeology of the workplace, contributive justice expands the concept of constitutional social justice in a valuable and desirable way.

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 aim of the article is first of all an attempt to organize the ways of understanding the “form (of conventional actions in law)” and the contexts of the use of this term in detailed legal sciences. The author also considers the issue of performing conventional actions in law by non-linguistic actions and omissions, as well as the issue of significance of form ecognition in the context of identifying conventional actions in law. The results of the research presented in the paper (apart from their cognitive value) are to serve the development of the theoretical concept of conventional actions in law and, as far as possible, to put in order the dogmatic-legal discussion concerning the title issue.

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 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 purpose of the article is to accomplish several complementary research tasks. First, the issue of sources of the content of conventional acts in law is discussed. Then, detailed issues regarding the content of conventional acts in law are presented against the background of dogmatic and legal reflections as well as problems related to the identification of conventional acts. Additionally, the author makes an attempt to determine the ways of understanding ‘the content (of conventional acts in law)’ in particular legal sciences. The research results presented in the article (apart from their cognitive value) are supposed to serve the development of the general theoretical concept of conventional acts in law, as well as to organise the dogmatic and legal discussion on the titular issue as much as possible.

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 subject of this paper focuses on issues concerning criminal liability for a crime committed while inebriated or intoxicated. These issues, whose social significance is indisputable, continue to be controversial from the perspective of criminal law. One reason for this is the shortcomings of Article 31 § 3 of the Criminal Code, which serves as the basis to hold an offender who was in said state tempore criminis criminally liable. The purpose of this paper, however, is not so much to criticise the current legal solution as to offer a proposition de lege ferenda concerning a change in the wording of the said provision on the grounds of the reservations raised. The conclusions that lead to it are derived both from the dogmatic-legal analysis of the cited provision and from the empirical approach motivated by the psychopathological view of the state of intoxication, or the problem of (in)sanity of the perpetrator of a prohibited act. These issues are ingrained in the regulation contained in § 3 of Article 31 of the Criminal Code. It is the will of the criminal legislator for the scope of Article 31 of the Criminal Code to encompass a variety of states which may seem similar from a psychopathological point of view they, but actually require a different legal approach with regard to criminal-legal aspects and criminal policy, which this study aims to present.

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.

The purpose of the article is to present selected aspects of the issue of legal (administrative and legal) impossibility and to propose structural solutions that can contribute to reducing the scale of that negative phenomenon. Firstly, the article refers to the causes of legal impossibility and its form. Next, a structural solution that has been used and verified in developed administrations, that is, the accountability of administration, was presented, and its application to Polish administrative law was proposed. The study includes the use of, among other things, the method of transferring management solutions to administrative law. In the paper, a thesis was formulated that a systemic and correct introduction of the institution of the accountability of administration into the Polish system of administrative law (in the form of proper structural norms) may significantly contribute to reducing the scope of legal impossibility. The reflections presented in the article are provided in two dimensions – one that is formal and dogmatic and another that concerns legal realism.

The article deals with the problem of modal inference: if some addressees are
obliged to do something, they are also obliged to realize states of affairs which
constitute a necessary condition for the main obligation. Likewise, they are obliged
to refrain from realizing states of affairs which constitute a sufficient condition for
the action contradicting the main obligation. This type of inference is called in Polish legal theory “instrumental inference”. It is argued in the article that sometimes instrumental norms in law must be fulfilled (“preparatory actions” must be undertaken) before the main obligation is fulfilled. Lawgiver helps addressees of norms by applying vacatio legis. It can lead to new paradoxical consequences – to the creation of “virtual norms” – norms which never come into force, but addressees are obliged to undertake preparatory actions. The article presents theoretical
description of this phenomenon. In conclusion one dogmatic claim is proposed:
there is a potential way (art. 4171 § 1 k.c.) of getting from public officials compensation for preparatory actions which caused burden for addressees, when the main obligation turned out to be “virtual”. In Poland this procedure should be based on the rulings of the Constitutional Tribunal.