Taxation of Retail Sale and EU Law on State Aid
The current allegations of the European Commission that Polish retail tax is a selective measure constituting state aid within the meaning of Article 107(1) of TFEU are entirely groundless. Such Commission’s claims infringe upon the tax autonomy (sovereignty) of Poland as an EU Member State in the field of shaping the basic parameters of taxes. It is recommended that European Commission should abstain in the future from encroaching upon the regulatory freedom of Member States in taxing specific kinds of activities and pursuing, in that way, legitimate fiscal and redistributive goals at national level.
Did Petrażycki Set the Foundations of Behavioral Economics Analysis of Law?
The goal of the paper is to illustrate how the scientific legal policy developed by Leon Petrażycki can be used in order to discuss and modify the methodology of behavioral analysis of law. The author will compare the goals of Petrażycki’s scientific legal policy with those of behavioral analysis of law. Arguably, Petrażycki proposed a more sophisticated and accurate concept of legal policy, as well as a more precise description of its aims than behavioral analysis of law. The Petrażycki’s theory enables us to propose general goals for behavioral analysis and, at the same time, make the method more effective and dependent on a given social, legal and cultural environment.
Legal Aspects of Governing the Commons Against Technical Challenges of Smart City Development
Every technical evolution has changed cities, their shape, size, transport system and ways of protecting safety. A currently popular idea of a smart city was born out of the need to use the latest advances in information technology – mobile technology, the Internet, development of automatics and robotics, IoT – to upgrade cities and make them “smarter”. Proposed projects and ideas pose a number of questions: how to shape legal standards, unify technical standards, and adjust the ownership structure of new technologies so as to meet the requirements of stable urban development, how to address the need for privacy and security that are exposed to greater risk in each integrated network. Among smart city experts a modern city is considered a “system of systems”: a technological center: that concentrates data of all objects and entities, especially citizens, influencing the condition of the city. The question to be asked is whether the idea of technological centralization must necessarily mean or inevitably lead to the centralization of social, political or legal spheres.
Electric Energy Production from High Efficiency Cogeneration – Legislative Changes in Recent Years
The main reason for national support of high efficiency cogeneration is the European Union energy and climate policy focused on increasing efficiency of use of available resources. It is especially important in the context of the “3 × 20%” package which predicts a reduction of greenhouse gasses, growth of energy effectiveness and increase of renewable energy at the level of 20% in 2020. In this sense cogeneration, which is based on saving primary energy through common production of electric energy and heat, is one of the pillars of this strategy. The aim of the article is to analyze and evaluate legal regulations pertaining to high efficiency cogeneration by reference to both European Union law and national legislation. Special attention will be given to the recent legislative changes, especially to the new state aid system for cogeneration and to so-called cogeneration guarantees of origin
Public Participation in Spatial Planning – Evaluation of the Principle
Public participation is an essential element of any spatial planning procedure. There is no doubt that it is one of the forms of the exercise of the right to protect legal entities’ interests. Moreover, public participation in spatial planning guarantees the increase of the effectiveness of methods used by the public sector representatives to ensure a rational organization of territory and efficient use of land. Last but not least, accessibility of information about spatial proposals helps to build trust between members of local communities and spatial planning decision makers. Contrary to these theoretical assumptions, in certain cases, turning the principle of public participation in the spatial planning into legal practice causes many difficulties. One of the main problems is the fact that municipal and regional authorities fail to properly carry out public deliberations and consultations. For that reason, it can be concluded that public participation in spatial planning cannot ensure fair and adequate representation of citizens’ concerns and opinions.