The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Selected EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capable of withdrawing the benefits provided under the directives in the case of tax fraud and abuse, tax evasion or tax avoidance. The paper reviews provisions of the directives and also the case law of the European Court of Justice concerning tax fraud and abuse. The jurisprudence of the ECJ plays a key role in setting standards for regulations on the prevention of tax evasion and avoidance adopted by Member States of the European Union. The paper’s centre piece argument is that the solution adopted by the EU legislator, which shifted the burden of preventing tax escape from the EU to Member States, is ineffective and falls short of fulfilling its proper role. The paper emphasises that many tax payers take advantage of the fundamental treaty freedoms and applicable directives to obtain tax benefits or double non-taxation. Limitations imposed by a strict jurisprudential approach of the European Court of Justice also pose a significant barrier to effective tackling the negative phenomenon of aggressive tax planning based on EU laws, the paper suggests. By assessing the effects of the application of the existing regulations and juxtaposing them with the current scale of the problem, the author presents an argument for changing the direction of measures taken to curb international tax avoidance and evasion.

The Author presents a legal analysis of self-determination in international law. It is presented both through a historical and a modern perspective, recalling i.a. such cases as Kosovo, Quebec, Palestinian state in statu nascendi.

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).