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 article is focused on financing of Polish support to displaced persons arriving to Poland from Ukraine after 24 February 2022, so after the Russian invasion on Ukraine. Poland has introduced a new statute and has amended general rules applicable in mass influx situations. That area of law is regulated also by Directive 2001/55/EC which establishes a minimum standard of displaced persons’ rights, leaving their financing primarily to national budgets. The Council Implementing Decision (EU) 2022/382 is the first law which has activated the Directive. Under the amended Polish law, support to persons from Ukraine is subject to the avail-ability of national financial resources, which contradicts the principles of public finance law because Polish law does not establish predictable sources of financing, and spendings are not controlled by the Polish Parliament.

Management control should be understood as the totality of measures taken to ensure that public objectives and tasks are carried out in a lawful, efficient, economical and timely manner. As a result, this control is therefore intended to increase the efficiency and effectiveness of the entire Polish public administration. Of great importance in the control process is the stage of risk identification, as perceiving a given risk will allow to effectively counteract it. According to management control standards, an annual report in the form of a statement is recommended for this purpose. To facilitate control, the Ministry of Finance has drawn up a template that managers of units can use when assessing the state of management control. In this article, the author not only characterizes management control, but also analyzes the statements made by public finance sector entities. This was to verify whether public finance sector entities not only understand the objectives of the introduction of management control, but also whether they correctly complete the provided template of the declaration, thus contributing to the effective operation of public administration.

The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.

The article discusses Polish social welfare within the context of the economic analysis of law. Specific issues addressed in the article are: cost, time, ways of setting matters, the number of issued decisions and the beneficiaries of social welfare in Poland. Following the presentation, the obvious question arises concerning the legitimacy of the use of certain solutions, particularly in the context of their financial performance. Reflections on the social care model used in Poland are presented in the article, as well as the crisis of law as part of the broader issue of the crisis of the modern Western democratic state.

The purpose of the article is to characterise the main reasons and consequences of the division of sub-central government tasks between its own tasks and commissioned tasks and the indication of some controversy related to this issue. The author analyses in particular certain types of local government tasks (concerning the most important spheres of local activity, such as welfare, education, or health) and its qualification to the category of „its own tasks”. The essential conclusion of the paper is that in many cases the qualification of specific public affairs to one or the other category of self-government tasks is determined not so much by its specific „nature”, but primarily by its fiscal consequences, including the ability to pass the obligation of its financing to local authorities. The research methodology used in the article is based on a critical analysis of the legal acts as well as literature on public finance and financial and administrative law.

Women’s rights are an inseparable part of the human rights, and human rights are an integrated part of women’s rights. The Swedish Government has adopted a concept of feminist foreign policy, aiming at strengthening these rights on a global level. Women’s rights are continued to be violated as much as ever, hindering democracy, peace, rule of law, sustainable development and economic growth – the overarching aims of international policy. Women’s rights to education, financial resources and access to the labour market are crucial in defending human rights and having a policy for 100 per cent of the world’s population. A priority task of the feminist foreign policy is supporting women’s inclusion in all decision-making structures, both on national and multilateral level. This in order to achieve wider foreign, development and security policy objectives through a new approach, different way of thinking and different solutions.

The article is the first in a series of papers to present and analyse the meaning that is ascribed to the notions of ‘gambling’ and ‘gambling games’ in the gambling law provisions of selected European countries, as well as to confront the normative meaning with gambling characteristics from the perspective of social sciences. The following parts of the paper analyse examples of those provisions which do not contain any term for a broad catalogue of gambling activities, as well as selected provisions containing legal definitions of ‘games of chance’ (‘games of luck’). The article mainly uses methods of comparative law. The presentation of the characteristics of gambling from the perspective of social sciences is based on the achievements of social scientists. The research is based on the following research theses. Firstly, regulatory models in which the gambling law provisions specify the characteristics of gambling without indicating a name covering a collective category of gambling games in the definiendum are rare. Such solutions are typical for countries which have so far pursued restrictive gambling policies. Secondly, both in the legal systems in which there is no legal definition of gambling under gambling law and also against the background of the definitions of legal games of chance, one may notice significant differences in the way in which individual features of gambling games are specified, i.e. the dependence of the outcome of a game on chance, player’s financial involvement and the winnings.

The purpose of the article is to discuss the new regulation provided in Art. 189d item 4 of the Code of Administrative Procedure, i.e. the impact of the circumstances of the offender’s contribution to the occurrence of administrative tort on the administrative penalty. First, after conducting an analysis, I come into a conclusion that the said contribution does not affect the very fact of being held liable, but is taken consideration only at the stage of determining the amount of penalty. This proves that its application is limited. Then, I proceed with a critical analysis of the existing limitation, referring to the fundamental principles that should be taken into account in the process of law enforcement, which involves also imposing sanctions and determining the role of administrative financial penalties.

The purpose of the article is to discuss unjust enrichment as a source of obligations, already known in Roman law, which dealt with the most important problems related to the matter in question and ways to solve those problems in practice. The author, aware of the complexity of the issues related to unjust enrichment and the problems that may arise from the application of this institution, will focus on the presentation of the definition and the characteristics of unjust enrichment as a source of obligations. These characteristics are covered only in Article 405 of the Civil Code, but the apparently obvious regulation includes some unnamed elements that need to be taken into account when deciding whether unjust enrichment has actually taken place. The author intends to show that the special nature of unjust enrichment is determined first and foremost by the fulfilment of the conditions for its occurrence. These conditions include: an individual’s gain, benefiting at the expense of another person, the relationship between enrichment and impoverishment and the lack of legal grounds for enrichment; it should be added, however, that the Civil Code does not speak of the last of the listed conditions. The knowledge or the will of the enriched person will not be considered such conditions, though. The liability of the enriched person in such circumstances will occur regardless of the cause of the person’s gain.

This article covers considerations on the e-mail marketing of financial products and services aimed at consumers. The research paper presents the practice of banks used by those institutions in the e-marketing; basic concepts such as information, offer, advertisement, communication or spam have been considered. The article addresses in particular relevant problems linked to sending advertising materials by e-mail, i.e specifying what types of messages a bank may send to its customers, whether a bank may send such messages to all its customers, whether a bank may send such messages only to its customers, what the consumers rights with respect to receiving unwanted and unsolicited commercial information are. The research paper took into consideration current judicature and views of legal writers.

In the article, the author discusses the basic assumptions of the reform of the Law on Higher Education and Science, which is to be has been introduced in Poland in autumn 2018, with particular emphasis on the rules of employing university teachers. One of the most important changes in this area is the resignation from appointment as a basis for establishing employment relationships with this professional group in favour of an employment contract. It is the end of the process of departing from the employment model based on the special status of university teachers, which has lasted for over a dozen years. Now, they will largely be subject to general labour law regulations. This means making the legal regulation more flexible and therefore also reducing the protection against dismissal, the right to which has been vested in the appointed teachers so far. The author also believes that the changes currently being implemented are only the first stage of the reform, which should result in a significant increase in financial outlays for higher education institutions and in the approximation of the level of salaries of university teachers to standards in developed countries.