The aim of the study is a comprehensive analysis of the legislation on the fight against illegal employment both at the supranational level of the European Union and at the EU Member States level, inter alia, in Poland, France, and Germany. The leading method in the study was the comparative-legal method. It helped to compare the peculiarities of the practice of European countries in the field of combating illegal employment in the EU Member States, as well as to identify how this issue is regulated. The results demonstrate that illegal employment destroys legal jobs, leads to the increase in unemployment and deprives the state of revenues such as tax and social contributions, etc. That is why international declarations and conventions should guarantee the right to work in the European Union for the citizens of non-European states.

: According to Article 15(1) of the UDHR, ‘everyone has the right to a nationality’. Although the quoted provision looks deceptively straightforward, the determination of its content is not an easy task. Past research has been mainly focused on the problem of statelessness which was the historical reason for the introduction of the right in question. In this paper, I argue that holding the status of a formal national is not enough to have the right to a nationality secured. To show this, first, I analyse the difference between the concepts of ‘nationality’ and ‘citizenship’ with special attention paid to the cultural component of national identity. Second, I investigate the understanding of a nationality as ‘the right to have rights’. On the basis of the research on the statelessness I ask what challenges are faced by people without the formal nationality of any state and I show that being a national of certain states is equivalent to being stateless with respect to certain fundamental rights of an individual. Thus, the right to a nationality is indeed ‘the right to have rights’, but only if it is a right to a right nationality. In consequence, I suggest that (1) any state which recognises the right guaranteed in Article 15 of the UDHR should embrace its full content by readiness to accept as nationals those whose original nationality does not guarantee the protection of their first-order rights or is based on values clearly contradictory to their own; (2) peoples from failed states should be able to acquire new citizenship in a country of maximal cultural affinity, with regard to the economic effectiveness of the latter; (3) the obtaining of new citizenship may legitimately be conditioned by demand on compliance with the system of values of the nationality granted.

The aim of the article is to offer an insight into the problem of observance of human rights at sea in situations of fighting piracy and armed robbery against vessels. The analysis has been conducted using the example of the situation in the Gulf of Aden and piracy off the coast of Somalia. The authors have analysed international legal regulations in the field of the law of the sea and human rights, with a particular consideration of the observance and protection of human rights depending on the maritime zone (territorial sea, contiguous zone, and high sea) where these rights are violated. The subject matter of the observance of human rights in the context of maritime areas has not been so far a matter addressed in Polish-language scientific publications. Yet, given its special social and legal significance (e.g. in the light of the migration crisis in the Mediterranean Sea basin), it seems necessary to bring it to attention. In the conclusions, the authors argue that the adopted regulations affecting piracy and acts of armed robbery against vessels provide only a framework and that it is crucial to establish specific procedures to deal with pirates at an international level (considering the international standards of protection of human rights).

The research objective of this paper is to determine the impact that the repressive nature of the European Commission’s amendments to Directive 2008/115 will likely have on the two basic values of the return policy, that is, its fairness and effectiveness. The basic thesis of this study is that the direction of the directive’s recast, assuming – inter alia – an extension of the list of circumstances for applying the entry ban and detention, is contrary to the declared fairness of the migration policy towards third-country nationals. At the same time, the effectiveness of the planned changes is already questionable at the stage of draft legislation. These considerations are based on a juxtaposition of the proposed changes with currently binding legislation, the Commission’s soft law and the case law of the CJEU. The final effect of these analyses is the finding that the solutions proposed by the Commission will lead to an inevitable increase in the use of coercive measures against irregular immigrants in a way that stands in fundamental contradiction to the declared fairness and proportionality of EU actions. In this context, the effectiveness of the return policy should not be identified with a percentage of returns, but rather with the recognised necessity of overall and perfect control over irregular migrants. At the same time, the Recast Return Directive will contribute to the development of an already existing tendency to treat migration law as an instrument of security and public order, and to use administrative law measures so that they function in a manner equivalent to that of a criminal sanction.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The article analyzes the idea of the so-called “golden visas” or the possibility of purchasing citizenship or permanent residency offered by some countries. There are numerous controversies about this solution, and the defenders and opponents have many rguments for and against it. Arguments presented in the article confirm that at this stage, it is not possible to abandon this solution. However, it is possible to see problems arising from the existence of this institution and to introduce appropriate safeguards so that possible negative effects are minimized.

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

The problem of „honour"-related (or „honour"-based) violence is a phenomenon that crosses the boundaries of countries, cultures and religions. Usually it is tended to be connected with various regions of the Middle East, such as Jordan, Lebanon, Palestine, Iraqi Kurdistan. In Europe this issue has appeared in public debates at the beginning of XXI century and it was restricted to the migration context. Such categorization has resulted in the politicization of „honour" - related violence, which is manifested in the strong relation between state's undertaken actions and such factors as political line of a ruling party or public opinions. The aim of this article is to answer the question about legal regulation of this issue in the chosen countries of the Middle East and Europe: Lebanon, Jordan, Iraqi Kurdistan, the United Kingdom, the Netherlands and Germany. Such comparison will result in the identification of means and methods of combating this kind of violence that are used in practice. Moreover, it will enable the author to indicate whether the migration context has an impact on the differentiation of undertaken actions. The subject of the analysis will be the legal regulation and jurisdiction, as well as activity of various public and non-governmental institutions that are involved in the prevention of this problem. The result of the analysis leads to the reflection on the question if penal law is really the most effective instrument of solving this problem. Discussed matter fits into the wider context of an issue of use of law in order to achieve the aims of public policies.