Restrictions on Trade in Agricultural Real Estate in Poland in the Implementation of Sustainable Development Goals

Climate changes, economic phenomena on the real estate market and social changes in rural areas make necessary to discuss the importance of restrictions on trade in agricultural real estate for sustainable development goals. The article explains the concepts of sustainable development and food security, as well as the scope of Polish regulations restricting the trade of agricultural real estate. The aim of the article is an attempt to answer the question whether the Polish regulation limiting the trade of agricultural real estate can be considered as one of the instruments for the implementation of the sustainable development goals. The solutions adopted in Polish law facilitate the acquisition of agricultural real estate by individual farmers. As a result, food production is economically profitable, while ensuring respect for the needs of environmental protection and taking into account social development in rural areas. The analysis leads to the conclusion that solutions constitute one of the factors for the implementation of sustainable development goals in Poland.

Załączniki:

Wojciechowski.pdf

313 kB

Rector’s Warning

The rector’s warning is a simplified and informal way of reacting to minor disciplinary offenses committed by academic teachers, students and PhD students. The legal regulation of the rector’s warning is quite laconic, and therefore the application of this institution may cause doubts in practice. The article discusses: procedural situations in which the rector’s warning is used, the substantive legal basics of application of this warning and the procedure in which it is adjudicated. The issues of the enforceability of the act of punishment and obliteration of punishment are also presented. The author also formulates de lege ferenda conclusions.

Załączniki:

Gietkowski.pdf

430 kB

Settlements between a Tax Authority and a Taxpayer against the Model of Tax Proceedings

The article discusses the theoretical (conceptual) possibility to make settlements between a tax authority and a party in tax proceedings. It is argued that such settlements, conceived of as a process (pragmatic sense) and as a result of this process (apragmatic sense), are compatible with the model of tax proceedings. The conditions of their compatibility are threefold: first, the adoption of specific concept of a ‘settlement’ (and the underlying concept of a ‘dispute’); second, making settlements in a way compliant with the binding law (both substantive and procedural); third, conducting settlements on the basis of ‘argumentative’ model, i.e., one oriented towards legality and respecting rules of fair discourse. Ultimately, settlements satisfying the above conditions consist in the exchange of views concerning the merits of the case between a tax authority and a party, which favours rather than threatens the realisation of principles of tax procedure.

Załączniki:

Filipczyk.pdf

371 kB

Substantive Judgments by Administrative Courts and the Legal Situation of an Entity in Tax Law – Selected Problems

Through the substantive competence of administrative courts, the judgments of these courts may shape the tax-legal situation of individuals despite the lack of legal regulations directly referring to such decisions of these courts. It should be noted, however, that a substantive judgment of an administrative court replaces a tax decision in both its substantive and formal aspects. The first one is connected with the fact that a tax case is decided directly by a judgment of an administrative court and not by a tax decision of a tax authority. The second is connected with the fact that the tax proceedings are terminated by a court judgment and not by a decision of a tax authority. Consequently, when analysing the tax law provisions in each case where the law makes an entity’s tax situation conditional on the issuance or delivery of a tax decision, it should be borne in mind that the same effects as this administrative act may also be produced by the administrative court

Załączniki:

Pietrasz.pdf

369 kB

Criminal Liability of a Sports Club Manager for Transferring Players – Selected Issues

The author presents a comprehensive analysis of the issue of criminal liability of a manager of a sports club for transferring players. He shows that it is sometimes possible for a person performing the transfer of the player to be criminally liable for various prohibited acts. The article indicates what conditions must be met for a sports club manager to commit an offense related to acquiring and selling footballers.

Załączniki:

Tarapata.pdf

343 kB

Search of Person and Bodily Examinations of Accused and Suspected Persons

The article concerns the problem of similarities and differences between a search of person and bodily examinations consisting of sampling and body secretions from the Article 74 of the Code of Criminal Procedure. Sometimes it can be highly difficult to set a clear line between these activities. For example, the use of x – ray to find an evidence inside the body on the one hand has a typical search target, on the other hand requires the use of medical equipment. At the same time, both of these activities are connected with serious interference in the individual’s right to privacy. Although bodily examination might be even more intrusive than search of person, the degree of protection of the rights of the individual in this matter is significantly lower. Among other things, the Polish Code of Criminal Procedure does not provide judicial post-revision of the bodily examination, even the most intimate, whereas every search of person can be appealed. The purpose of this article is to, first of all, set a line between these activities. It also includes a proposed model of provisions for the necessary protection of the individual’s right to privacy regarding a search of person and bodily examination.

Załączniki:

Jarzabek.pdf

428 kB