Załączniki:
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Development of the just war theory
from the ancient to the modern times

The article presents main stages of development of the just war theory from the
ancient times to the modern ones in terms of a right to use force (ius ad bellum). This
analysis is indispensable to answer the question whether opinions of the greatest
lawyers and philosophers of past times justify a return from the distinction on
a bellum legale and a bellum illegale to a bellum iustum and a bellum iniustum.
The problem is increasingly serious because references to justness are nowadays
more and more frequent especially when there is a need to justify armed operations.
Furthermore a general revival of the just war argumentation can be observed
in recent publications which inclines to a deeper meaning, historical refl ection.
The article starts with a few remarks on the Greek attitude towards the war and
a Roman ius fetiale which are usually considered as roots of the just war theory. It
describes also an impact of the Christian thought on perceiving the war with great
emphasis on the achievements of the Middle Ages thinkers. Refl ections on the
modern times start with description of ideas represented by the Spanish lawyers
like Vitoria or Suarez who are often perceived as continuators of mediaeval thinkers.
Then there is a part devoted to representatives of the modern times like Machiavelli,
Bodin or Gentili who redefi ned the just war theory and used it to justify an
unrestricted right to use force by a sovereign. The article presents also a period of
general rejection of the just war theory by lawyers like Zouche, Pufendorf, Rachel,
Textor or Bynkershoek with signifi cant exceptions of Grotius, Wolff or Vattel who is
perceived as the last supporter of the just war theory.

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Bank securities – their admission to
the Warsaw Stock Exchange

One of forms of increasing the bank’s capital base is issuing the bank securities.
In Polish law bank securities are regulated in the Banking Law Act as a separate
type of securities. Transactions involving this type of securities are made every
day, mostly between the banks (interbank market). The purpose of this publication
is to present the less known possibility of public off ering of bank securities - via
their introduction and admission to the Warsaw Stock Exchange (WSE). Business
value of this possibility is avoiding the time for lengthy legal requirements on
drawing up the prospectus, its approval by the Commission (Polish Financial
Supervision Authority) and making it available to the public. Moreover, public offering
of the bank securities via WSE can also be made by the banks whose shares
are not listed on the WSE. The above shows that bank securities can importantly
infl uence the process of bank’s capital base increase being the alternative to the
interbank market trading.

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Taxpayer as a party of tax legal
relation

A tax remitter is obliged to calculate the amount of tax to be paid, to collect it from
taxpayer and to pay it on the account of tax administration. His establishment
always changes tax relations between taxpayer and tax administration.
The paper presents essential problems which may appear while the tax remitter is
introduced into tax relations.
The fi rst part of the paper describes the model of tax relations between tax remitter,
tax administration and taxpayer.
The second part of the paper presents some practical problems concerning the
application of tax rules if the model arrangements are not considered while adopting
the rules regarding the relations between the three bodies of tax relations
mentioned above.

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Making and Applying the European
Union Law – Is It Truly Non-compliant
with the Democratic Standards?

The publication is a polemic to the article of prof. Krystyna Pawłowicz entitled (Acquis
communautaire and standards of democratic state of law). Contrary to her view,
the author holds an opinion that philosophical foundations of the EU are the principles
of liberal market economy. Joining the EU means not only development of the
European state and society. It is a deliberate social choice to follow certain principles
in law making and law abiding. The concept of an acquis is not contrary to the democratic
standards; it is nothing more than the rules of law as interpreted and applied
by the relevant EU institutions. Further the paper analyses position of the EU courts.
The fact that the courts more often apply functional approach towards the law interpretation
does not confl ict per se with democratic principles as the same process
takes place in the common law countries. The EU should not be perceived as a single
state (or „a superstate”). Provisions introduced by the Treaty of Lisbon show that it
should be treated as an intergovernmental organization, albeit with unusually strong
regulatory powers. On the other hand, the concept of implied powers is almost absent
in the EU. Division of competences among the EU institutions is a logical result of
the EU structure; hence its comparison to a state is unfounded because the EU is not
a state. The law-making process has a strong dimension of negotiation because the
Member States retain their sovereignty. Finally, principle of the EU law supremacy
over the domestic laws does not contravene rules of national or international legal
order provided that the scope of the EU competence is not extended without consent
of the Member States. Also the principle of sovereign equality of states is not affected
by any provision of the European law.

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Acquis communautaire and
standards of democratic state of law

The purpose of this article is to present analysis of the EU term „acquis communautaire”
and to examine - on Poland example – how contents connected with this term
shaped by EU regulations, judicial decisions, literature, impact on constitutional
standards, which in Poland are traditionally linked with concept of „a democratic
law state”. The term „acquis communautaire” is not identical to the term „law” in
a democratic state such as e.g. Poland. This term has a political character; it has
no legal defi nition in EU or a complaint defi nition in literature. It contradicts „law”
and its function. Its content is temporarily shaped for integration purposes and is
to abrogate legal sovereignty of the member states. The term „acquis communautaire”
constitutes foundation for EU structures, legal and organisational concepts
which are representative for anti-democratic systems. Their purpose is to abrogate
sovereignty of the member states.