This paper offers an analysis of a draft bill on Public Documents together with implementing acts. It focuses, in particular, on the key regulations concerning the list of public documents and their classification, on the process of document specimen design as well as on the exclusivity granted to the producer of blank forms of documents of the first category, examining the impact of the analysed regulations on the system of public document security. The analysis leads to a conclusion that the draft bill has some essential drawbacks which may make the law in question inconsistent with EU law and reduce the level of public document security. These drawbacks have been identified and appropriate corrections have been suggested.

The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the abuse of law and good faith as offered by the Court of Justice of the European Union is followed by an analysis of the judicial decisions (case-law) issued in this area, which proves that taxable persons involved in value-added tax fraud practice have no right to a tax deduction. Meanwhile, those taxable persons who have fallen victim to tax fraud practices may quote the good faith doctrine and exercise the right to a tax deduction. The judicial decisions of the Court of Justice of the European Union have had a significant impact on the judicial decisions issued by administrative courts in Poland. The Supreme Administrative Court (SAC) tries to define the notion of a "tax carousel" in its decisions, as the notion is quite broad.

A discussion on the law studies and the legal apprenticeship system in Poland has been offered in the article from the point of view of a question about the objectives of educating lawyers and about whether the current system of legal education is appropriate. By pointing to the system-determined role of lawyers pursuing their profession within institutionalised structures of the system of justice, the article concentrates, among others, on issues concerning the selection of the subjects to be taught. But especially on the dilemma whether legal education should produce skilled law technicians or elites co-shaping the ethical, intellectual, cultural, and economic profile of society. The views contained in the article are presented starting from an assessment of the significance of market knowledge through a determination of the utility of curricula for further professional development of lawyers both as actual lawyers and pursuing other professions and ending with a comparison of teaching broken down into traditional branches of law and newly-forming fields thereof. The article addresses also the claims for opening law to interdisciplinarity and the role of lawyer as a profession of trust in the context of a constant need to reinforce the trust in law itself.

Research on the functioning of public administration is interdisciplinary. The analysis of the functioning of public administration requires a systemic view in which the system of relations between the entire system and individual subsystems of public administration on the one hand and its external environment on the other is an important element. This approach comes from the management sciences. It is reflected in the science of administration. The social subsystem is a particular subsystem of public administration requiring an interdisciplinary approach. In the Polish system of public administration, the social subsystem consists of employees forming the civil service corps and other staff employed in offices and other public administration structures. Formation of the administration staff is associated not only with the recruitment of properly educated candidates for work in the offices of public administration bodies. It is very important to shape appropriate ethical attitudes of officials of both government and local government administration. They should know the rules of official ethics. However, it is not possible to codify all the ethical standards of a public administration employee, so the general standards of the moral law should be applied in this respect. Currently, graduates of higher education studies preparing for work in administration are generally adequately prepared for analysing normative acts, issuing administrative decisions or understanding the rules of the legal system in general, but they lack the basis for addressing to a sufficient extent the issues related to ethics of acting and respecting the values adopted in the society.

The article discusses the issue of the possibility of regulating matters concerning higher education and its institutions in executive and internal acts. It presents the acceptable limits of delegating matters relating to higher education to regulations, as well as internal acts of higher education institutions. These limits are described taking into account the principle of autonomy of higher education institutions, as well as the rules on the creation of law, in particular the rules for issuing regulations. It was also pointed out that the incorrect division of matter between act of parliament (statute) and a regulation violates constitutional rules of law creation. It is also contrary to the protection of entities’ trust in the state and law and the principle of division and balance of power. Faulty formation of the higher education system is not good to the quality of education and conducting scientific research. It hinders the implementation of the freedom of science.

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.

The article attempts to present the legislative changes relating to the so called Act 2.0, i.e, the law on higher education together with its implementary regulation on studies as well as the proposed university apprenticeship, which has not as of yet been made into law of any kind. These changes may have a considerable impact on legal education in Poland, and, hence, on the public administration sector in the context of its needs. For it seems justified to assume that the two research areas, i.e. the public administration sector and legal education are both interrelated and that they exert reciprocal influence upon each other. For public administration, in order to function properly, requires a supply of lawyers whereas the latter, in turn, considerably affects its practices – for instance, by way of academic activities and jurisprudential construction or judicial review. The text focuses, above all, on outlining the postulate of the so called good administration. Subsequently, selected issues are presented in the areas of legal education that are related to such administration and can serve to either implement the postulate or to weaken it. Presented are also the assumptions of the draft of the, so called, academic apprenticeship as well as the draft law together with its implementary regulation. Moreover, attention is paid to the phenomenon of mythologisation of practical education presenting a desired direction of legislative action in that respect

Current legal studies curricula in Poland are still “analogue”, academic teachers themselves are still largely “analogue”, and students and articling students live in a different world: they are “digital natives”, in other words, “homo zappiens”, meaning “constantly clicking”. On the other hand, curricula and programmes are saturated almost exclusively with legal doctrines, but the market needs law graduates in economy, also with the knowledge of market, business and enterprise opinion principles, including special soft skills, completely different from those required for centuries in courts. The author presents arguments for the necessary reform of legal studies in connection with the above phenomena.

The article raises an important problem of legal education in Poland. After covering the changes in legal education in the world, the paper moves on to focus on the role of academic and practical legal education. The authors point to the specific role of the hidden dimension of legal education, which tends to be unseen, but plays a key part in educating lawyers in Poland. The final part of the article discusses the possible changes to be made in the system of legal education.

This text is a contribution to the discussion on the reform of higher education in Poland. By referring to selected examples, it shows that the planned changes are based on several fundamental myths resulting from the inefficiency of earlier attempts to heal the university system. At the same time, it aims to show why it is necessary to abandon the belief that higher education can be reformed quickly, with little financial outlays, and that the results of the implemented changes can be instant. The text offers also a criticism of the view assuming that the expected changes can be arrived at only through a reform of the law, and that it is possible to transplant solutions functioning in other countries directly to Poland. The presented considerations oppose the position according to which there exist some ideal models of education and research, whose implementation can make it possible to “breed” an ideal scholar. Arguing that education and academic success will always be an outcome of many variables, a critical analysis of selected solutions included in the law on science and higher education has been offered as well.

The article aims to help realize that to understand the changes which take place in space policy and space law, it is necessary to abandon the old course of thought and think the other way. The author exposes thesis that force to take a look at the law in a different way. He states that: all sources of international law (specified in Article 38 of the Statute of the ICJ) and EU law are in force in the Polish legal order, with the exception of international agreements, which only apply if they are ratified by the Republic of Poland and published in the Journal of Laws of the Republic of Poland. The legal policy (conducted by the competent authorities in each forum based on the specific procedures) is the ius reflex, which inspires the development of lex and vice versa. The law applies beyond the borders of states’ jurisdictions (res communis) in the maritime and outer space and becomes a constitutional element of the new civilization (market and culture), which gradually affects the law within the jurisdiction of states (sovereignty and sovereign rights). The power of law ceases to guarantee the resolution of international conflicts, which forces the application of the law of force. The sine qua non condition to survive the new civilization is to protect humanity and to share resources fairly in the process of transformation.

This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.

Poland’s new Restructuring Law, which entered into force on 1 January 2016, amended the former Insolvency and Reorganisation Law of 2003. The new law has, among other things, introduced changes to the factors to be taken into account when determining the insolvency of corporate entities. The paper focuses on the interpretation of these new provisions with regard to their possible exploitations by pyramid schemes. The conducted analysis has revealed that the new amendments may establish a basis for pyramid schemes to operate legally for two or even three years cycles. This finding applies, in particular, with respect to the amendments made to the indebtedness factor set out in Article 11(2) of the amended Act. The aforementioned consequences contradict the declarations made by the government that the changes in the insolvency law were intended to abolish old mechanisms that proved unworkable in practice and allowed debtors to carry out acts which were detrimental to their creditors.