The judgement of the Supreme Administrative Court referred to in the document relates to the issue of the statute of limitations of a tax liability, which is a construction of tax law. The legal question that raised serious doubts in a specific case was whether tax law is part of administrative law or constitutes a separate branch of law. The problem arose in connection with Article 15zzr(1)(3) of the COVID-19 Act. The result of the analysis confirms the thesis that the statute of limitations on tax liabilities cannot be regulated by provisions of administrative law, as tax law does not fall within the category of administrative law but constitutes a separate branch of law.
{"title":"Glosa do Uchwały Naczelnego Sądu Administracyjnego z dnia 27 marca 2023 r., sygn. akt I FPS 2/22","authors":"Piotr Pietrasz, Dominik Kościuk","doi":"10.31268/ps.2023.203","DOIUrl":"https://doi.org/10.31268/ps.2023.203","url":null,"abstract":"The judgement of the Supreme Administrative Court referred to in the document relates to the issue of the statute of limitations of a tax liability, which is a construction of tax law. The legal question that raised serious doubts in a specific case was whether tax law is part of administrative law or constitutes a separate branch of law. The problem arose in connection with Article 15zzr(1)(3) of the COVID-19 Act. The result of the analysis confirms the thesis that the statute of limitations on tax liabilities cannot be regulated by provisions of administrative law, as tax law does not fall within the category of administrative law but constitutes a separate branch of law.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
John Caldwell Calhoun was an American statesman and political theorist from South Carolina who defended the interest of the Union southern states. Calhoun was one of staunch spokesmen of slavery, but in this article the author presents his constitutional and political thought. After the introduction of the Tariff of Abominations Calhoun became one of the most important actors in the nullification crisis and a defender of states’ rights, limited federal government and the right to nullify. Referring to the ideas of the Founding Fathers, Calhoun considered the Union as a union of sovereign states and he opposed the strengthening of the federal government. He rejected numerical democracy and advocated the introduction of a constitutional reform protecting minority from the tyranny of majority. He proposed the concept of a concurent majority, which took into account various interests and, consequently, defended the agricultural South from the industrial domination of the North. His reflections and warnings heavily influenced the South’s secession and the outbreak of the Civil War.
{"title":"Większość arytmetyczna czy konkurencyjna?Konstytucja Stanów Zjednoczonych w myśli politycznej Johna Caldwella Calhouna","authors":"Tomasz Tulejski","doi":"10.31268/ps.2023.201","DOIUrl":"https://doi.org/10.31268/ps.2023.201","url":null,"abstract":"John Caldwell Calhoun was an American statesman and political theorist from South Carolina who defended the interest of the Union southern states. Calhoun was one of staunch spokesmen of slavery, but in this article the author presents his constitutional and political thought. After the introduction of the Tariff of Abominations Calhoun became one of the most important actors in the nullification crisis and a defender of states’ rights, limited federal government and the right to nullify. Referring to the ideas of the Founding Fathers, Calhoun considered the Union as a union of sovereign states and he opposed the strengthening of the federal government. He rejected numerical democracy and advocated the introduction of a constitutional reform protecting minority from the tyranny of majority. He proposed the concept of a concurent majority, which took into account various interests and, consequently, defended the agricultural South from the industrial domination of the North. His reflections and warnings heavily influenced the South’s secession and the outbreak of the Civil War.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Parliamentary democracy is a political system based on elections, which are held periodically and have specific functions. The most important of these are: the power-building function, the legitimising function and the representative function. However, there are social movements that negate these functions. One of them is the anarchist movement. Anarchists believe that parliamentary democracy and the state limit the freedom of human beings and social groups. That is why they are opposed to general elections. In their opinion, parliamentary democracy should be replaced by stateless societies based on direct and participatory democracy.
{"title":"Krytyka funkcji wyborów w państwach demokratycznych na przykładzie dyskursu we współczesnym polskim ruchu anarchistycznym i jego intelektualnych inspiracji","authors":"Paweł Malendowicz","doi":"10.31268/ps.2023.197","DOIUrl":"https://doi.org/10.31268/ps.2023.197","url":null,"abstract":"Parliamentary democracy is a political system based on elections, which are held periodically and have specific functions. The most important of these are: the power-building function, the legitimising function and the representative function. However, there are social movements that negate these functions. One of them is the anarchist movement. Anarchists believe that parliamentary democracy and the state limit the freedom of human beings and social groups. That is why they are opposed to general elections. In their opinion, parliamentary democracy should be replaced by stateless societies based on direct and participatory democracy.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this article is to point out not only the essence of the embryopathological premise of abortion – that has been deemed unconstitutional (pursuant to the Polish law) – but also the criminal law consequences of its repeal. The abolition of the abortion compromise, which took place by virtue of the judgement of the Constitutional Tribunal of 22 October 2020, K 1/20, OTK-A 2021, item 4, prompted the presentation of doubts of both constitutional and strictly interpretative nature that have occurred over the years in the interpretation of the said premise. When considering the criminal law consequences of the aforementioned judgement, it was pointed out that the compliance with the nullum crimen sine lege principle does not allow to determine that the said judgement has led to change in the current scope of the criminalisation of abortion. The conviction was also stated de lege ferenda that any attempts at modifying the abortion law require an in-depth discussion and well-thought-out legislative actions.
{"title":"Niekonstytucyjność embriopatologicznej przesłanki przerywania ciąży oraz jej prawnokarne konsekwencje","authors":"Agnieszka Kania-Chramęga","doi":"10.31268/ps.2023.195","DOIUrl":"https://doi.org/10.31268/ps.2023.195","url":null,"abstract":"The purpose of this article is to point out not only the essence of the embryopathological premise of abortion – that has been deemed unconstitutional (pursuant to the Polish law) – but also the criminal law consequences of its repeal. The abolition of the abortion compromise, which took place by virtue of the judgement of the Constitutional Tribunal of 22 October 2020, K 1/20, OTK-A 2021, item 4, prompted the presentation of doubts of both constitutional and strictly interpretative nature that have occurred over the years in the interpretation of the said premise. When considering the criminal law consequences of the aforementioned judgement, it was pointed out that the compliance with the nullum crimen sine lege principle does not allow to determine that the said judgement has led to change in the current scope of the criminalisation of abortion. The conviction was also stated de lege ferenda that any attempts at modifying the abortion law require an in-depth discussion and well-thought-out legislative actions.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135839108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article describes one of the essential elements of the electoral process, i.e. the principle of secret voting in the elections to the Sejm of the Polish People’s Republic (in Polish PRL) of the first term. The overt actions of the authorities taken in the legal and political sphere, i.e. regulations, declarations, and election propaganda, were analysed. These actions were then confronted with the electoral practice, i.e. the voting on 26 October 1952, and the accompanying parapolitical abuses, which are the hidden relations between the public sphere of the state (the Polish United Workers’ Party, in Polish PZPR) and the political processes and arrangements occurring outside official politics. The juxtaposition of these two spheres – overt and covert – made it possible to present a real picture of the functioning of the principle of secrecy in the elections to the Sejm of the Polish People’s Republic of the first term.
{"title":"Zasada tajności głosowania w wyborach do Sejmu PRL I kadencji z 26 października 1952 r.","authors":"Andrzej Zaćmiński, Michał Zaćmiński","doi":"10.31268/ps.2023.202","DOIUrl":"https://doi.org/10.31268/ps.2023.202","url":null,"abstract":"The article describes one of the essential elements of the electoral process, i.e. the principle of secret voting in the elections to the Sejm of the Polish People’s Republic (in Polish PRL) of the first term. The overt actions of the authorities taken in the legal and political sphere, i.e. regulations, declarations, and election propaganda, were analysed. These actions were then confronted with the electoral practice, i.e. the voting on 26 October 1952, and the accompanying parapolitical abuses, which are the hidden relations between the public sphere of the state (the Polish United Workers’ Party, in Polish PZPR) and the political processes and arrangements occurring outside official politics. The juxtaposition of these two spheres – overt and covert – made it possible to present a real picture of the functioning of the principle of secrecy in the elections to the Sejm of the Polish People’s Republic of the first term.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Publication by Wojciech Wojtyła under the title Person, Community, Democracy. In Search of Personalistic Foundations of Social Authority has been scientifically reviewed. The discussed scientific monograph is the first book devoted entirely to a very important subject, which is the personalistic concept of authority in terms of the relationship between a person, community, and democracy. The main advantage of the monograph is the development of a theoretically and practically important issue, which is the category of action in the individualistic approach and its consequences for the normative concept of authority.
{"title":"Personalistyczna koncepcja władzy Recenzja publikacji: Wojciech Wojtyła, Osoba, społeczność, demokracja. W poszukiwaniu personalistycznych podstaw władzy społecznej","authors":"Paweł Śwital","doi":"10.31268/ps.2023.204","DOIUrl":"https://doi.org/10.31268/ps.2023.204","url":null,"abstract":"Publication by Wojciech Wojtyła under the title Person, Community, Democracy. In Search of Personalistic Foundations of Social Authority has been scientifically reviewed. The discussed scientific monograph is the first book devoted entirely to a very important subject, which is the personalistic concept of authority in terms of the relationship between a person, community, and democracy. The main advantage of the monograph is the development of a theoretically and practically important issue, which is the category of action in the individualistic approach and its consequences for the normative concept of authority.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the interwar period, a total of 841 professors headed chairs at the six then universities, 45 of whom were parliament representatives (5.3% of all professors), out of which 28 were deputies to the Sejm (lower chamber), and 21 to the Senate (higher chamber). Of them all, four professors held positions in both the Sejm and the Senate. Compared to other professors who headed chairs, the interwar parliamentary professors were quite a specific group. They were distinguished primarily by their strong political commitment, contrary to the vast majority of the academic staff who, though remained interested in politics, did not actively participate in it. Political parties saw great intellectual potential in the academic staff and appreciated the experience that allowed them to perform parliamentary duties efficiently. Among the deputies and senators, there was a good representation of lawyers and economists (23 persons), whose skills certainly facilitated participation in a large part of parliamentary work.
{"title":"Profesorowie uniwersyteccy w parlamencie II Rzeczypospolitej – portret zbiorowy","authors":"Małgorzata Przeniosło, Marek Przeniosło","doi":"10.31268/ps.2023.199","DOIUrl":"https://doi.org/10.31268/ps.2023.199","url":null,"abstract":"In the interwar period, a total of 841 professors headed chairs at the six then universities, 45 of whom were parliament representatives (5.3% of all professors), out of which 28 were deputies to the Sejm (lower chamber), and 21 to the Senate (higher chamber). Of them all, four professors held positions in both the Sejm and the Senate. Compared to other professors who headed chairs, the interwar parliamentary professors were quite a specific group. They were distinguished primarily by their strong political commitment, contrary to the vast majority of the academic staff who, though remained interested in politics, did not actively participate in it. Political parties saw great intellectual potential in the academic staff and appreciated the experience that allowed them to perform parliamentary duties efficiently. Among the deputies and senators, there was a good representation of lawyers and economists (23 persons), whose skills certainly facilitated participation in a large part of parliamentary work.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
“Lex TVN” is not a legal term, but a popular one referring to an amendment in 2021 of the Article of the Polish Broadcasting Act, providing for conditions of granting a broadcasting licence to a foreign owner. This, amendment conditioned the granting of the said licence to entities “whose registered office or address of residence is located in the Member State of the European Economic Area”. The Polish TV company TVN did not meet this condition, being owned by the American Discovery Holding Company (now Warner Bros. Discovery). This amendment was put through the Sejm and the Senate, and then, in December 2021, was vetoed by the President. The author presents the turbulent fate of the unsuccessful modification, evoking violent political emotions, as reflected in the Polish digital media. He emphasises the rationale of the governing party and the opposition, expressed in the statements of politicians, and in articles and comments of journalists. In the conclusion, the author characterises the polarisation of political attitudes of Poles as the audience of channels promoting the position of the government (Polish Television TVP) or the opinions of the opposition (TVN). He also discusses the problem of the politicisation of law, and the pressure effected on the national law by interests of global corporations.
{"title":"Lex TVN. Przebieg debaty publicznej","authors":"Krzysztof Stępnik","doi":"10.31268/ps.2023.200","DOIUrl":"https://doi.org/10.31268/ps.2023.200","url":null,"abstract":"“Lex TVN” is not a legal term, but a popular one referring to an amendment in 2021 of the Article of the Polish Broadcasting Act, providing for conditions of granting a broadcasting licence to a foreign owner. This, amendment conditioned the granting of the said licence to entities “whose registered office or address of residence is located in the Member State of the European Economic Area”. The Polish TV company TVN did not meet this condition, being owned by the American Discovery Holding Company (now Warner Bros. Discovery). This amendment was put through the Sejm and the Senate, and then, in December 2021, was vetoed by the President. The author presents the turbulent fate of the unsuccessful modification, evoking violent political emotions, as reflected in the Polish digital media. He emphasises the rationale of the governing party and the opposition, expressed in the statements of politicians, and in articles and comments of journalists. In the conclusion, the author characterises the polarisation of political attitudes of Poles as the audience of channels promoting the position of the government (Polish Television TVP) or the opinions of the opposition (TVN). He also discusses the problem of the politicisation of law, and the pressure effected on the national law by interests of global corporations.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The military-diplomatic service (military attachés) established in the spring of 1919 was intended to serve the broadly understood interest of the Polish armed forces, that is providing information above all on all military and military-political events in the accredited states, with particular emphasis on military-technical and military-economic matters, and acting as intermediary in the purchase of war equipment abroad. This is why, in the first years of the independent Republic of Poland, there was a consensus among the political parties regarding its development. This state of affairs came to an end, however, on 8 November 1921, when a group of deputies from the Popular National Union (in Polish Związek Ludowo-Narodowy) addressed their parliamentary question to the Minister of the Treasury, concerning the liquidation of practically all military-diplomatic missions.
{"title":"Kulisy interpelacji posłów Związku Ludowo-Narodowego z dnia 8 listopada 1921 r. w sprawie likwidacji placówek wojskowo-dyplomatycznych","authors":"Robert Majzner","doi":"10.31268/ps.2023.196","DOIUrl":"https://doi.org/10.31268/ps.2023.196","url":null,"abstract":"The military-diplomatic service (military attachés) established in the spring of 1919 was intended to serve the broadly understood interest of the Polish armed forces, that is providing information above all on all military and military-political events in the accredited states, with particular emphasis on military-technical and military-economic matters, and acting as intermediary in the purchase of war equipment abroad. This is why, in the first years of the independent Republic of Poland, there was a consensus among the political parties regarding its development. This state of affairs came to an end, however, on 8 November 1921, when a group of deputies from the Popular National Union (in Polish Związek Ludowo-Narodowy) addressed their parliamentary question to the Minister of the Treasury, concerning the liquidation of practically all military-diplomatic missions.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents the assumptions of the most recent international criminal legislation on ecocide, its legal definition as the fifth crime against humanity, its relation to the international and national regulations already in force, and, finally, its implications for the domestic criminal law system. The new type of offence is about to be introduced into the Rome Statute of the International Criminal Court. The author shows a number of rationales to justify an appropriate revision of domestic criminal law. Further, she points to the Nuremberg Clause, in which Łukasz Pohl identified an indisputable normative safeguard for the application of international criminal norms to perpetrators of unlawful acts against humanity in case the national legislature would not update the criminal law. The research was carried out by analysing historical (Rafał Lemkin) and current theoretical-legal and philosophical-legal sources, as well as through a dogmatic analysis of legal acts, and, finally by using an exemplification of ecocide as a crime against humanity due to severe and irreversible destruction of the natural environment.
{"title":"Ekobójstwo. Ku nowej kategorii międzynarodowego prawa karnego","authors":"Ewa Nowak","doi":"10.31268/ps.2023.198","DOIUrl":"https://doi.org/10.31268/ps.2023.198","url":null,"abstract":"The article presents the assumptions of the most recent international criminal legislation on ecocide, its legal definition as the fifth crime against humanity, its relation to the international and national regulations already in force, and, finally, its implications for the domestic criminal law system. The new type of offence is about to be introduced into the Rome Statute of the International Criminal Court. The author shows a number of rationales to justify an appropriate revision of domestic criminal law. Further, she points to the Nuremberg Clause, in which Łukasz Pohl identified an indisputable normative safeguard for the application of international criminal norms to perpetrators of unlawful acts against humanity in case the national legislature would not update the criminal law. The research was carried out by analysing historical (Rafał Lemkin) and current theoretical-legal and philosophical-legal sources, as well as through a dogmatic analysis of legal acts, and, finally by using an exemplification of ecocide as a crime against humanity due to severe and irreversible destruction of the natural environment.","PeriodicalId":177756,"journal":{"name":"Przegląd Sejmowy","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135843951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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