Pub Date : 2023-10-17DOI: 10.17951/ppa.2022.5.53-66
M. Kępa
The National Bar of Attorneys-at-Law is one of the self-governing professions of public trust, the establishment of which is provided for by the Constitution of the Republic of Poland, defining their functions. Financial economy is the material basis and tool for carrying out the statutory tasks of the self-government of legal advisors. Among the tasks of the National Bar of Attorneys-at-Law, a significant range are tasks of a public nature, which comprise the constitutionally defined functions of the self-governments of public trust professions. It would appear from the aforementioned that the statutory regulations on the financial economy of the National Bar of Attorneys-at-Law are of importance not only to the self-government and its members but also to individual entities, society, and the state. The norms contained in the Act on Attorneys-at-Law relating to financial management are not extensive, and at the same time they are internally diverse, which justifies this classification. The basic categories of statutory regulations on the financial economy of the National Bar of Attorneys-at-Law relate to the determination of sources of funding for its activities, authorizations for self-government bodies to issue intra-governmental acts on financial economy, budgets, and bodies with authority to implement and control financial economy. Due to the complex nature of the matter of financial economy, it is not possible to create completely separate divisions, and there are common elements between the proposed categories. Statutory regulations on the financial economy of local government do not completely regulate this economy and are to a significant extent supplemented by intra-governmental legal acts issued by local government bodies on the basis of the Act.
{"title":"Statutory Regulations on the Financial Economy of the National Bar of Attorneys-at-Law – Characteristics and Proposal for Classification","authors":"M. Kępa","doi":"10.17951/ppa.2022.5.53-66","DOIUrl":"https://doi.org/10.17951/ppa.2022.5.53-66","url":null,"abstract":"The National Bar of Attorneys-at-Law is one of the self-governing professions of public trust, the establishment of which is provided for by the Constitution of the Republic of Poland, defining their functions. Financial economy is the material basis and tool for carrying out the statutory tasks of the self-government of legal advisors. Among the tasks of the National Bar of Attorneys-at-Law, a significant range are tasks of a public nature, which comprise the constitutionally defined functions of the self-governments of public trust professions. It would appear from the aforementioned that the statutory regulations on the financial economy of the National Bar of Attorneys-at-Law are of importance not only to the self-government and its members but also to individual entities, society, and the state. The norms contained in the Act on Attorneys-at-Law relating to financial management are not extensive, and at the same time they are internally diverse, which justifies this classification. The basic categories of statutory regulations on the financial economy of the National Bar of Attorneys-at-Law relate to the determination of sources of funding for its activities, authorizations for self-government bodies to issue intra-governmental acts on financial economy, budgets, and bodies with authority to implement and control financial economy. Due to the complex nature of the matter of financial economy, it is not possible to create completely separate divisions, and there are common elements between the proposed categories. Statutory regulations on the financial economy of local government do not completely regulate this economy and are to a significant extent supplemented by intra-governmental legal acts issued by local government bodies on the basis of the Act.","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139317788","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}
Pub Date : 2023-10-17DOI: 10.17951/ppa.2022.5.191-201
Barbara Smuk
Commentary is devoted to the issue of the head of the tax office’s refusal to issue a notary public with a certificate confirming that the acquisition is exempt from tax, that the tax due has been paid or the tax liability has expired due to the statute of limitations. The aim is to show that this obligation cannot be identified with the fact that the notary public is entitled to apply for the issuance of this certificate pursuant to Article 306a of the Act of 29 August 1997 – Tax Ordinance on its own behalf and for its own benefit as the addressee of Article 19 (6) of the Act of 28 July 1983 on inheritance and donation tax in a situation where he is only to prepare a notarial deed documenting the sale of shares.
{"title":"Commentary on the Judgment of the Supreme Administrative Court of 25 August 2022 (III FSK 1262/21)","authors":"Barbara Smuk","doi":"10.17951/ppa.2022.5.191-201","DOIUrl":"https://doi.org/10.17951/ppa.2022.5.191-201","url":null,"abstract":"Commentary is devoted to the issue of the head of the tax office’s refusal to issue a notary public with a certificate confirming that the acquisition is exempt from tax, that the tax due has been paid or the tax liability has expired due to the statute of limitations. The aim is to show that this obligation cannot be identified with the fact that the notary public is entitled to apply for the issuance of this certificate pursuant to Article 306a of the Act of 29 August 1997 – Tax Ordinance on its own behalf and for its own benefit as the addressee of Article 19 (6) of the Act of 28 July 1983 on inheritance and donation tax in a situation where he is only to prepare a notarial deed documenting the sale of shares.","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139318060","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}
Pub Date : 2023-10-17DOI: 10.17951/ppa.2022.5.67-78
Emil Kruk
The article is of a scientific and research nature, and its main aim is to resolve interpretive dilemmas about the provisions defining the scope of municipal programmes for the care of homeless animals and the prevention of homelessness of animals, with a particular focus on providing homeless animals with a place in an animal shelter and catching homeless animals. The need to address this issue is primarily due to its social importance and, in particular, the fact that reducing the population of homeless animals continues to be in the public interest. This is so because it is a group of animals whose presence in the environment entails the risk of spreading infectious diseases and the risk of losses in forestry, and whose presence often generates very high costs for local authorities related to their capture and subsequent maintenance. Moreover, this issue is very rarely subject to in-depth scientific analysis. Therefore, the dissemination of previously unpublished research results will help to develop an optimal model of administrative protection for homeless animals and raise public awareness about the legal protection of animals, which is one of the conditions for further civilization progress.
{"title":"The Scope of Municipal Programmes for the Care of Homeless Animals and the Prevention of Homelessness of Animals: Selected Issues","authors":"Emil Kruk","doi":"10.17951/ppa.2022.5.67-78","DOIUrl":"https://doi.org/10.17951/ppa.2022.5.67-78","url":null,"abstract":"The article is of a scientific and research nature, and its main aim is to resolve interpretive dilemmas about the provisions defining the scope of municipal programmes for the care of homeless animals and the prevention of homelessness of animals, with a particular focus on providing homeless animals with a place in an animal shelter and catching homeless animals. The need to address this issue is primarily due to its social importance and, in particular, the fact that reducing the population of homeless animals continues to be in the public interest. This is so because it is a group of animals whose presence in the environment entails the risk of spreading infectious diseases and the risk of losses in forestry, and whose presence often generates very high costs for local authorities related to their capture and subsequent maintenance. Moreover, this issue is very rarely subject to in-depth scientific analysis. Therefore, the dissemination of previously unpublished research results will help to develop an optimal model of administrative protection for homeless animals and raise public awareness about the legal protection of animals, which is one of the conditions for further civilization progress.","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139318144","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.129-141
E. Streit-Browarna
{"title":"The Right to Truth in Administrative and Tax Proceedings in the Context of the Resumption of Proceedings on the Basis of New Evidence","authors":"E. Streit-Browarna","doi":"10.17951/ppa.2021.4.129-141","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.129-141","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114184463","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.51-62
A. Kowalska
{"title":"Non-Compliance with Budgetary Reporting Obligations in Local Government Units and Liability for Breach of Public Finance Discipline","authors":"A. Kowalska","doi":"10.17951/ppa.2021.4.51-62","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.51-62","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122847197","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.63-80
P. Mroczkowski
: In the current legal framework in Poland, the regulation of the system of local self-govern-ment units is divided between legal acts of various hierarchical ranks. The foundations of the local self-gov-ernment system are set out in the constitution of the republic of Poland and in binding international law, in particular in the european charter of Local self-Government. standards regarding the system of local self-government units are also included in statutes and acts of local law. In recent years, there has been a tendency to expand the statutory regulation of the local self-government system, thus limiting the deci-sion-making freedom of local and regional communities. This is a manifestation of a kind of centralization. The author of the study tries to answer the question about the limits of statutory regulation of the system of local self-government units. The basis for this is the analysis of legislation, jurisprudence and statements of representatives of the doctrine and science of law. Based on the analysis, it has been established that the provisions of the constitution of the republic of Poland restrict the legislator’s freedom as regards the minimum standard to be regulated by the system of local self-government units.
{"title":"Statutory Regulation of the System of a Local Self-Government Unit in the Light of the Principles of Subsidiarity and Decentralization of Public Authority","authors":"P. Mroczkowski","doi":"10.17951/ppa.2021.4.63-80","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.63-80","url":null,"abstract":": In the current legal framework in Poland, the regulation of the system of local self-govern-ment units is divided between legal acts of various hierarchical ranks. The foundations of the local self-gov-ernment system are set out in the constitution of the republic of Poland and in binding international law, in particular in the european charter of Local self-Government. standards regarding the system of local self-government units are also included in statutes and acts of local law. In recent years, there has been a tendency to expand the statutory regulation of the local self-government system, thus limiting the deci-sion-making freedom of local and regional communities. This is a manifestation of a kind of centralization. The author of the study tries to answer the question about the limits of statutory regulation of the system of local self-government units. The basis for this is the analysis of legislation, jurisprudence and statements of representatives of the doctrine and science of law. Based on the analysis, it has been established that the provisions of the constitution of the republic of Poland restrict the legislator’s freedom as regards the minimum standard to be regulated by the system of local self-government units.","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127241369","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.159-166
Wojciech Taras
{"title":"Review: „Administratywizacja” prawa karnego czy „kryminalizacja” prawa administracyjnego?, eds. M. Bogusz, W. Zalewski, Wydawnictwo Uniwersytetu Gdańskiego, Gdańsk 2021, pp. 250","authors":"Wojciech Taras","doi":"10.17951/ppa.2021.4.159-166","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.159-166","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130946528","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.95-110
Jakub Piętka
{"title":"Legal Aspects of Running a Business on the Virtual Currency Market in Poland","authors":"Jakub Piętka","doi":"10.17951/ppa.2021.4.95-110","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.95-110","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130956042","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.155-158
K. Dąbrowski
{"title":"Artificial Intelligence and Law-Making – Reflections on the Basis of Mirko Pečarič’s Article “Lex Ex Machina: Reasons for Algorithmic Regulation” (“Masaryk University Journal of Law and Technology” 2021, vol. 15(1), pp. 85–117, DOI: https://doi.org/10.5817/MUJLT2021-1-4)","authors":"K. Dąbrowski","doi":"10.17951/ppa.2021.4.155-158","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.155-158","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116744158","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}
Pub Date : 2022-11-14DOI: 10.17951/ppa.2021.4.25-50
Marcin Konarski
{"title":"War Burdens and Requisitions in the Period of the Kościuszko Uprising of 1794","authors":"Marcin Konarski","doi":"10.17951/ppa.2021.4.25-50","DOIUrl":"https://doi.org/10.17951/ppa.2021.4.25-50","url":null,"abstract":"","PeriodicalId":298732,"journal":{"name":"Przegląd Prawa Administracyjnego","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133423993","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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