Polish Legal Regulations Research Articles

Cooperative Compliance in Poland: The Question of Equality

An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of engaging in aggressive tax optimization that is detrimental to state revenue. Dedicating the programme exclusively to large taxpayers may raise doubts about whether it violates the principle of equality before the law. In Poland, the legislation governing the cooperative compliance programme was introduced on July 1, 2020. As in other countries, it was targeted at large taxpayers. The article therefore discusses the question whether the Polish legal regulations on cooperative tax compliance are in line with the constitutional principle of equality.

Qualifying for international and national protection under the Polish legal order: Some remarks in the context of the war in Ukraine

The Russian Federation's actions against Ukraine in February 2014, having - at the time - the form of hybrid warfare, followed later by an armed assault that took place on 24 February 2022, have resulted in an unprecedented influx of refugees from across Poland's eastern border. As Poland faced a major challenge (also in legal terms), additional regulations had to be introduced to supplement the refugee protection standards already in place under national and international laws. The purpose of this paper is to identify the prerequisites (conditions) stemming from the catalogue of protective instruments provided for in Polish legal regulations that can be taken advantage of by Ukrainian citizens after the Russian attack of 24 February 2022. The thesis of this study is that Polish protective mechanisms are consistent and complementary, and that, insofar as they apply to Ukrainian citizens, they fulfil international obligations under the Convention relating to the Status of Refugees, adopted on 28 July 1951 and secondary European Union law, mainly Directive 2011/95/EU of the European Parliament and of the Council of 13 December 2011.

Did The Restrictions Implemented in The Republic of Poland During The Covid-19 Pandemic Violate The Essence of Freedom of Assembly?

Summary The exceptional situation surrounding the outbreak of the COVID-19 pandemic directly affected the functioning of many liberal democracies. To limit the negative effects of the pandemic, numerous restrictions on fundamental rights and freedoms were introduced. The main objective of this article is to analyse Polish legal regulations regarding the possibility of limiting constitutional rights, in particular the freedom of assembly, during and outside states of emergency. The analysis focuses on the violation of the essence of the freedom of assembly in Poland during the COVID-19 pandemic and determines whether it could have been avoided. This is important because such a situation could arise again, and countries will be forced to learn from the experience of the COVID-19 pandemic.

Constructivist model of using new technologies in education

The human population of the 21st century can be described as the media generation. A derivative of scientific and technical progress, especially in information technology, is the extremely intensive development of new electronic mass media and multimedia. Thanks to them, today's reality shows new opportunities for development and broadly understood education. It creates an opportunity to learn about the entire reality surrounding us, and even the universe. The aim of this article is to present the most important components of media pedagogy, especially in the field of didactics. Attention is paid to the didactic values of the media in the education of global society. The article presents a historical background of the introduction of media into the educational process, distinguishing the phases of interest in the presence of media in teaching. Also, attention is paid to the modern – cognitivist – teaching and learning model, which is correlated with the processes of learning, collecting and consolidating knowledge by means of the media. The text also emphasizes the change from the traditional way of teaching to one that empowers the student, which is applicable in Polish legal regulations. The penultimate subchapter presents the didactic values and scope of using media in teaching. The rapidly progressing digitisation of every sphere of human life not only triggers new levels of quality of life but is also a specific indicator for research and theoretical analyses of the use of media in pedagogy and updating legal provisions constituting the basis for pedagogical practice.

Remote Inspection of Businesses in Poland during the COVID-19 Pandemic

The extraordinary situation in which entrepreneurs and public administration bodies found themselves during the COVID-19 pandemic had its impact also on polish legal regulations. The exceptional circumstances have had their bearing on the provisions of the Polish Law on Entrepreneurs Act of 6 March 2018 under which the manner in which inspection bodies contact inspected businesses, has changed in the wake of the ongoing global COVID-19 pandemic. The amendment to the provisions of the Law on Entrepreneurs introduced to the Polish legal order a formula of the so-called remote or hybrid inspections of businesses. The purpose of this article is to present the conditions and principles of conducting remote and hybrid inspections in Poland.

Exporting art under Polish law

One of the best ways to promote an artist is to sell his work to a famous, international collection. There are strong voices in law and art economy, claiming that Polish legal regulation regarding art export is unnecessarily strict and complicated, which results in suppressed promotion of arts and cultural development. In the following article, I am exploring this problem by analyzing current Polish legal regulations as well as contemporary cases relevant to the topic. I am also investigating the problem by delving into Polish history, especially the aftermath of the Swedish Deluge and World War II, which both resulted in looting and destruction of Polish cultural heritage on a catastrophic scale. I determine that Polish legal regulations regarding art export are, in fact, on the strict side and are constructed to keep cultural heritage inside the borders. However, this approach is completely justified by the cultural and political climate in which those regulations were conducted. That being said, more than half a century after the last major art looting that took place on Polish grounds, it is time to reevaluate and adjust some of the legal regulations. I conclude my article with the proposition of expanding autonomy for the museum’s board of directors in dealing with exhibits under their care.

The Over-the-Counter Medicines Market in Poland

The market of over-the-counter drugs, so-called OTC drugs, is a dynamically developing market driven primarily by self-medication. Their use does not require consultation with a physician, and the patients themselves decide to take them. The distribution of OTC medications in the pharmaceutical market in Poland is diversified. These drugs could be purchased at a pharmacy but also at a supermarket, gas station, or via the internet. The low involvement of public funds in spending on drugs, a relatively small percentage of pharmacy sales of reimbursable prescription drugs, and the difficult access to physicians or general consent to drug advertising all create ideal conditions for creating demand for these drugs. Among the European countries, Poland also has the largest share of OTC drugs in the entire pharmaceutical market, and the percentage of OTCs (without supplements) in the whole drug market in Poland continues to grow. Unfortunately, the non-pharmacy market for the sale of OTC drugs is not adequately controlled in practice, and Polish legal regulations regarding the sale of medicines outside pharmacies are among the most liberal in the European Union. However, this does not change the general attitude of consumers toward purchasing OTC drugs. In fact, further growth of the OTC drug market is forecast. Self-medication will undoubtedly play an important role in the trends which may shape this market in the coming years.

Profilowanie pomocy dla bezrobotnych – dotychczasowe doświadczenia i nowe wyzwania z perspektywy praw człowieka

Profiling help for the unemployed – past experiences and new challenges from a human rights perspective The dynamic development of modern information and communication technologies, enabling data collection on a much larger scale than before, has contributed to a change in the way services are provided also in the public sector. It is noticeable, among others, in the area of labor market policy, where tools based on profiling are used, understood as developing profiles of people on the basis of specific data and inferring on their basis the occurrence of certain characteristics or behaviors in people assigned to a given profile. Experiences in this area on the ground of Polish legal regulations show what consequences the use of profiling may have in the context of providing help to the unemployed. The aim of this article is to analyze the issue of profiling on the basis of regulations on personal data protection and labor market regulations as well as to identify threats related to the use of profiling in the area of providing help to the unemployed from the perspective of human rights.

The problem of paramedicine in Poland – from the ethical point of view

The aim of this article is to analyze the concept of "paramedicine" and to present it in a mainly ethical aspect. The problem will be considered mainly in the context of Poland and Polish legal regulations. After an attempt to define what paramedicine is, an ethical and legal analysis of the problem follows. The whole article ends with conclusions.

Speech therapy rehabilitation in an otorhinolaryngological patient against the Polish legal regulations

Introduction: The challenges of modern medicine go beyond merely effective diagnostics and therapy for extension of human life, but must also strive to improve its quality. The benefits of multidisciplinary cooperation in patient care are now unquestionable and result in the dissemination of such a trend among most medical fields. Clinical speech therapists are valuable partners for otorhinolaryngologists in the treatment of many diseases of the head and neck region. Aim: The aim of this article is to present the role of the speech therapist at an otorhinolaryngology ward, as well as to analyze the current legal regulations that constitute the basis for such cooperation. In accordance with the legal regulations currently in force in Poland, the position of a speech therapist at the otolaryngology department is financed for the rehabilitation of patients with cochlear implant and brain stem implants. Unfortunately, the role of a speech therapist in other diseases including voice, speech, hearing and swallowing disorders within otorhinolaryngology wards has not yet been sanctioned, hence many patients continue to be deprived of comprehensive pre- and postoperative care. Conclusion: Speech therapy rehabilitation in ENT departments, apart from patients with hearing loss, is particularly important for patients with organic lesions of the larynx undergoing intra-laryngeal surgery as well as open surgery procedures, patients with neurogenic voice and/or swallowing disorders or as a result of iatrogenic dysfunction. Such therapy includes diagnostic and information activities as well as exercises to improve functions. Speech therapists contribute substantially to the comprehensive care of patients both in the preoperative and postoperative periods.

The functions of the spouse’s consent for the legal actions within the statutory matrimonial property regime

The teaching of Father Michał Sopoćko which concerns the legal regulations of marriage remains highly relevant. One of the most important basis of functioning a family is establishing the property security. The Polish legal regulations have evolved over the years, we have witnessed various structures of the statutory matrimonial property regimes. Nowadays, at the moment of contracting marriage the spouses establish the community property (matrimonial joint property) which complies a subordinate role for marriage. To strengthen the protective function of the regime it is necessary to obtain the consent of the other spouse for any statutory legal actions.

Krajowa Rada Radiofonii i Telewizji – konstytucyjny organ regulacyjny

The goal of the paper is to present the regulatory nature of the National Broadcasting Council.. The thesis of the paper is the statement that the National Broadcasting Council has been first stipulated as a regulatory body for the market of media services, and second as the body performing the tasks resulting from Art. 213 of the Constitution of the Republic of Poland. Status of the National Broadcasting Council is based on two acts of the Constitution of the Republic of Poland of 1997 and on the Broadcasting Act of 29th December 1992. The plane for the deliberations will be Polish legal regulations, shorthand records of the Sejm of the Republic of Poland, as well as scientific papers. The following methods were applied in the study: dogmatic-legal, analytic-synthetic.

Artificial Intelligence and contractual liability under Polish law. Selected issues

Background: Growing presence of artificial intelligence (AI) in the public sphere, and its ensuing ‘robot-human’ and ‘robot-environment’ interactions, can certainly affect the rules of contractual liability.
 Research purpose: The article analyses how AI and its commercialization can impact on Polish legal regulations governing contractual relations and the contractual liability. The purpose of this article is to present the issue of the AI impact on the conclusion and performance of contracts in Polish civil law, with particular emphasis on contractual liability arising in this context, as well as potential problems associated with it, not only for parties to a contract, but also for lawyers who have to face a puzzle of finding legal solutions to technological progress making real mechanisms that until recently have been treated in science-fiction categories.
 Methods: The analysis is based on the dogmatic and legal method.
 Conclusions: It is necessary to distinguish between situations where artificial intelligence is a subject of the contract, and cases where artificial intelligence is a party to the contract. In the former case, it seems that the current general provisions on contractual liability, as well as the provisions governing individual contracts, can be used to a considerable extent. However, contractual liability seems to be much more problematic when a robot is a party to the contract. This issue is inseparable from the developing of intelligent robots (artificial intelligence) and possibly the granting of legal personality to them

Owoc zatrutego drzewa? Situation testing jako dowód w sprawach o dyskryminację

Owoc zatrutego drzewa? Situation testing jako dowód w sprawach o dyskryminację

Wolność zgromadzeń w świetle regulacji polskich i wybranych standardów orzeczniczych Europejskiego Trybunału Praw Człowieka

The article is of a research and scientific nature, and its main purpose is to compare Polish legal regulations and case law standards developed by the European Court of Human Rights in the field of freedom of assembly. The analysis of national regulations was preceded by a presentation of the freedom of assembly as the basis of a democratic legal state and by a comparison of the freedom of assembly with the freedom of speech. The analysis of the case law standards of the European Court of Human Rights in relation to freedom of assembly is preceded by a consideration of Article 11 of the European Convention on Human Rights. This issue is supported by the fact that the right to demonstration and public assembly is one of the foundations of democracy, as well as an expression of the existence of civil society and civic activity. The article is a new approach to the research problem.

Legal protection of wild games and combating african swine fever instruments

Due to the occurrence of the second genotype of African Swine Fever (ASF) virus in Europe, the situation today causes a threat to the species through the use of sanitary shooting of wild boars in the areas of disease occurrence, and as a consequence their depopulation. The purpose of the study is to assess EU and Polish legal regulations relating to the protection, preservation of diversity and management of wild game populations and combating of infectious animal diseases, which are subject to the obligation to combat. The researchers’ question in this paper concerns the mutual relations of these legal regulations and legal instruments for the valuable protection of the biosphere in hunting in connection with the occurrence of the disease. The subject of careful analysis was the search for manifestations of the implementation of the legal protection of wild game as a nationwide good, particularly relating to one category of wild game – wild boars, in a situation of epizootic danger.

The Universal Right to File Petitions as a Contemporary Challenge for Legal Studies

Abstract The universality of the right to petition, in terms of both the broad specification of its subject matter and the group of entities entitled to petition, as well as the specification of the accessible formal requirements for filing petitions, is a challenge at the level of both lawmaking and applying the law. The need arises not only to ensure that an extensive group of entities has the opportunity to file a petition, but also to provide a guarantee that the petition will be processed and considered properly. The subject matter of this article is the analysis of the Polish legal regulations on this, as well as a review of the established practices of filing petitions with the Sejm and the Senate, as well as their comparison with the solutions applied in other countries. The findings indicate that this is a tool of a civil society commonly used in the European Union Member States. It should also be noted that the Polish solutions, as well as the practice of their application, are seen to be particularly targeted at increasing social activity and enabling the use of the potential that is inherent in the citizens, groups of citizens and all forms in which they can interact with each other.

Analysis of the Impact of Input Data on the Planned Costs of Building Maintenance

The aim of the article is to analyze the method of determining the maintenance costs of buildings based on the method proposed in Polish legal regulations. The analysis of the sensitivity of the method shows that the assumed number of product use cycles during the calculation period has the greatest impact, while the adopted warranty period has the lowest impact. A multi-functional building combining housing, office, service and commercial was analyzed in order to obtain a broader picture of the model’s operation. The results of the analyses allow us to conclude that despite the higher price of materials, the most durable solutions, which are the most expensive to purchase, turn out to be the most advantageous in the entire life cycle of the building. The method proposed in Polish law regulations has certain limitations. In order to level them, it was proposed to extend the method by using NPV (Net Present Value) for calculations and extending the life cycle of the building to 80 years.

Reformed Polish court proceedings for the return of a child under the 1980 Hague Convention in the light of the Brussels IIb Regulation

In recent years a significant increase in applications sent to Polish institutions to obtain the return of abducted children under the 1980 Hague Abduction Convention can be observed. Simultaneously, Poland has struggled with a problem of excessively long court proceedings in those cases and the lack of specialisation among family judges. Taking these difficulties into consideration, in 2018 the Polish Parliament introduced a reform aimed at improving the effectiveness of the court proceedings for the return of abducted children. The work on the amendment of the Polish legal regulations was carried out in parallel to the EU legislative process in the field of international child abduction. Although the Polish reform had been introduced before Council Regulation (EU) 2019/1111 of 25 June 2019 (Brussels IIb) was adopted, the 2016 proposal for this Regulation had been known to the national legislature. When discussing the amended Polish legal regulations, it should be considered whether they meet their goals and whether they are in line with the new EU law.

Voltage Variations and Their Reduction in a Rural Low-Voltage Network with PV Sources of Energy

Renewable sources of energy (RES), especially photovoltaic (PV) micro-sources, are very popular in many countries. This way of clean power production is applied on a wide scale in Poland as well. The Polish legal regulations and tariffs specify that every prosumer in a low-voltage network may feed this network with a power not higher than the maximum declared consumed power. In power networks with RES, the voltage level changes significantly along the power line and depends on the actually generated as well as consumed power by particular prosumers. There are cases that prosumers connected to this line cannot produce and inject the full permissible power from PV sources due to the level of a voltage higher than the technically acceptable value. In consequence, it leads to the lack of profitability of investments in installations with PV sources. In this paper, voltage variations in a real rural low-voltage network with PV micro-sources are described. The possible two general solutions of voltage levels improvement are discussed—increase in the cross-sectional area of the bare conductors in the existing overhead line as well as the replacement of the overhead line with a cable line. The recommended solution for the analyzed network, giving the best reduction of voltage variations and acceptable cost, is underlined. Such a recommendation can also be utilized in other rural networks.