Krzysztof Lasiński-Sulecki, W. Morawski, Ewa Prejs
{"title":"General principles of law and taxation","authors":"Krzysztof Lasiński-Sulecki, W. Morawski, Ewa Prejs","doi":"10.31743/recl.12438","DOIUrl":"https://doi.org/10.31743/recl.12438","url":null,"abstract":"Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable. The principle of proportionality has been invoked in probably every second VAT judgment of the Court of Justice for years. The principle of legal certainty has made its way to the case law of the said court as well as the Constitutional Tribunal in Poland. The importance of other principles is definitely on the rise.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116123836","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}
{"title":"Legal status of farmers involved in short food supply chains, a comparative study","authors":"A. Kapała","doi":"10.31743/recl.12317","DOIUrl":"https://doi.org/10.31743/recl.12317","url":null,"abstract":"The legal status of farmers involved in food marketing is not determined by the EU legislator, however, EU policy encourages farmers’ participation in short food supply chains. The article aims to determine whether a farmer selling his products, both processed and unprocessed is subject to a favourable legal regime intended for the agricultural sector, or whether this activity qualifies him as a commercial entrepreneur. The legislation of three EU Member States and the law of the USA were subject to a comparative legal analysis, based on the dogmatic method. The study found that under the EU Member States’ law, farmers involved in short food supply chains are granted a privileged agricultural status, which certainly strengthens their market position in competition with food businesses and big retailers and is an incentive to undertake and conduct the activity of agri-food marketing. In turn, under American law, agricultural activity and direct marketing are economic activities that cause farmers to operate within a business as an entrepreneur. The main tool to support the participation of US farmers in short food supply chains is financial programmes offering incentives to direct marketing. It was concluded that the systemic legal solutions, as in the presented legislation of the EU countries, in contrast to aid programmes, provides farmers with favourable conditions in the long term, without additional bureaucracy and the need to fill out documents and applications, thus giving them a sense of confidence and stability in engaging in food direct marketing.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115508983","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}
{"title":"European Union in multi-crisis: towards differentiated legal integration?","authors":"Piotr Tosiek","doi":"10.31743/recl.13007","DOIUrl":"https://doi.org/10.31743/recl.13007","url":null,"abstract":"The aim of this article is to present a general forecast of the development of processes of legal integration in the European Union in the coming years. The European Union is in ‘multi-crisis’, which may force the member states to adopt an organizational development scenario based on differentiation. The selectivity of this differentiation is understood both in terms of the heterogeneity of integration in some areas and the reduction in the number of states fully participating in integration. An analysis of the current trends and solutions proposed and taken by EU decision-makers shows that the EU legal system is not subject to federalization, but in fact the tendency to deepen integration does not conflict with intergovernmentalism. The multiplicity of problems resulting from the multi-crisis will most likely require the deepening of the current differentiation mechanisms and the emergence of new ones.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"1926 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128015419","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}
{"title":"Issues of awards given as a part of social arbitration in a collective dispute. De lege lata and de lege ferenda remarks","authors":"Maciej Jarota","doi":"10.31743/recl.12240","DOIUrl":"https://doi.org/10.31743/recl.12240","url":null,"abstract":"Social arbitration as the third method of resolution of collective disputes can be used to resolve a dispute in an amicable manner. Thanks to this method, parties to the collective dispute can end their conflict thanks to the arbitration award with no need to go on strike. The author analyses the legal nature of arbitration awards and presents consequences of the related labour law legislation. The conclusion is as follows: current legal regulations are in need of change, especially when it comes to the execution, amendment and supplementation of an award issues as a part of social arbitration with the involvement of trade unions, employers or their organisations.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121470362","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}
{"title":"Actual challenges for the implementation of judgments of the European Court of Human Rights","authors":"J. Jaskiernia","doi":"10.31743/recl.12447","DOIUrl":"https://doi.org/10.31743/recl.12447","url":null,"abstract":"The author analyzes the problem of the implementation of judgments of the European Court of Human Rights (ECtHR). In light of the European Convention on Human Rights (ECHR), a special role in its control mechanism is played by the Committee of Ministers of the Council of Europe. Despite the measures taken, there have been delays in the execution of judgments or the lack of their implementation for years. The author analyzed this problem in light of the latest reports of the Committee of Ministers and the recommendations of the Parliamentary Assembly. He pointed to the need for greater activity in this process of other bodies of the Council of Europe, including: the Commissioner for Human Rights, the Venice Commission, the CPT, the ECRI as well as institutions of the civil society. In the last decade, the interest of the Parliamentary Assembly of the Council of Europe in this matter has clearly increased. The author postulates that parliamentarians sitting in this body should be more active in this regard in their countries. They have instruments of control on the executive power, which could be used to increase the effectiveness of the execution of the ECtHR’s judgements.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123054922","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}
{"title":"New technologies in Polish commercial arbitration on the background of European Union regulations","authors":"Karol Ryszkowski","doi":"10.31743/recl.12301","DOIUrl":"https://doi.org/10.31743/recl.12301","url":null,"abstract":"Commercial arbitration in Poland has to face contemporary problems, including those related to the constant development of information technologies, and therefore new technologies. It is seen during the COVID pandemic. This article is intended to assess the state of Polish regulation on the background of European Union regulations in the abovementioned area and to propose potential changes to the Polish legislation[1] if they are needed.\u0000 \u0000[1] Karol Ryszkowski, “New technologies in the Polish commercial arbitration,” in Právo, obchod, ekonomika : zborník príspevkov (Právo - obchod - ekonomika), eds. Jozef Suchoža, Ján Husár, and Regina Hučková (Košice: Univerzita Pavla Jozefa Šafárika Vydavatel’stvo Šafárik Press, 2020), 249.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114948720","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}
{"title":"Critical evaluation of new Council of Europe guidelines concerning digital courts","authors":"Marek Świerczyński","doi":"10.31743/recl.12588","DOIUrl":"https://doi.org/10.31743/recl.12588","url":null,"abstract":"Digitalisation of courts plays an increasingly important role in dispute resolution. It has the ability to improve access to justice by facilitating faster and less costly access to courts, thereby making dispute resolution more effective and efficient. However, wide use of digital courts also has the potential to restrict access to justice. Attention needs to be given to issues of authentication and identification of the parties, digital divide, cybersecurity and personal data protection. This paper concerns recent guidelines of the Council of Europe that aim to fully address these issues and assist member States in ensuring that implemented digital techniques in the courts do not undermine human dignity, human rights and fundamental freedoms. The author answers and critically evaluates the specific questions and doubts relating to the content of the guidelines. The author’s recommendations can be taken into consideration by the Council of Europe in future updates of the guidelines.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130003144","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}
{"title":"“New conditionality” in the EU’s “new generation” Agreements with Asian Countries","authors":"Andżelika Kuźnar, Jerzy Brunon Menkes","doi":"10.31743/recl.12336","DOIUrl":"https://doi.org/10.31743/recl.12336","url":null,"abstract":"The objective of the study is to verify the implementation, by the EU, of the treaties’ obligations to proliferate “non-trade” European values in agreements with Asian countries. The thesis of the study is that the EU with “new generation” agreements strengthens the cohesion of the western hemisphere and creates the conditions for its enlargement. An instrument supporting the strengthening and development of the western hemisphere is the policy of “change through trade” combined with the promotion of “free and fair trade”.\u0000We claim that this policy contributed to political change in the world – the expansion of international law, the principles of the UN Charter, and EU values. Influence beyond the parties to the agreements takes place, although formally the agreements only govern the relationship between the parties. This influence is the outcome of, among other things, demonstrating the implementation of the values and benefits of value-based cooperation. By agreements (FTAs, IPAs and political) with Asian countries, the network of connections among the states of the Western hemisphere is developed and the community of values reinforced. The institutionalisation of the community of values of EU-Asian countries also fosters the institutionalisation of ties among the democratic Asian countries.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125642642","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}
{"title":"Legal Status of Minor Testator’s Parents Deprived of Parental Authority in Intestate Succession. Some Remarks on the Solutions in Polish, Russian, and Italian Law","authors":"Hanna Witczak","doi":"10.31743/recl.12937","DOIUrl":"https://doi.org/10.31743/recl.12937","url":null,"abstract":"The legal situation of minor testator’s parents in intestate succession poses a significant legal and social problem. In Polish law, parents who have been deprived of parental authority continue to enjoy their civil-law status; in other words, they maintain the right to inherit from their child under statute. Meanwhile, the reasons for which the court applied the strictest possible “sanction” in the form of deprivation of authority of parents who, in exercising their rights under parental authority, seriously violated the child’s interest or grossly neglected parental obligations, which is noticeable even to an ordinary bystander, seem to be sufficient “proof” that family ties, which are decisive for the statutory title to inherit, do not exist. If these ties are severed or seriously disrupted, the consequences should be seen in all areas of life. Simply put, persons who deliberately break apart the family should not enjoy the advantages that the law provides for testator’s closest relatives. In such a case, to consider the effect of deprivation of parental authority by “releasing” its holders from any obligation towards the child may not be considered a sufficient civil sanction, especially given that in the vast majority of cases, the reason for such deprivation is gross neglect of parental duties by one or both parents. The consequences of this type of negligence should also, if not primarily, consist in the deprivation of pecuniary benefits that the parents of a minor could enjoy after his or her death. The current legal solutions governing this area undoubtedly need to be revised. Such imperfect normative solutions adopted in Polish law prove the need to propose de lege ferenda recommendations. In this context, it is worthwhile to have a look at the normative solutions adopted in foreign legal systems and whether they can be grafted on Polish law. The reference to the Russian and Italian legal systems seems particularly recommendable due to the fact that their normative solutions directly allude to the institution of deprivation of parental authority in the context of admissibility of the title to inherit.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123894635","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}
{"title":"Control of the Constitutionality of European Union Law by Means of Constitutional Complaints","authors":"Ilona Grądzka","doi":"10.31743/recl.12303","DOIUrl":"https://doi.org/10.31743/recl.12303","url":null,"abstract":"The subject of this article is the institution of the constitutional complaint, which is analysed in connection with European integration. It should be noted that Poland’s membership of the European Union has had a great influence, not only on the system of national law, but also on the jurisprudence of the Polish Constitutional Tribunal; therefore considerations are carried out here mainly in relation to the Constitutional Tribunal. \u0000In examining the issue of the constitutional complaint, the following assumptions may be stated. First, the constitutional-complaint procedure, is in fact, the examination of the compliance of legal norms with the Constitution, any deviation being related to the entities initiating proceedings before the Constitutional Tribunal, Article 191(1)(6), of the Constitution[1], and to the material scope of the complaint, as determined in Article 79 of the Constitution. Second, there is no doubt that the constitutional complaint can become an important legal instrument shaping the jurisprudence of the Polish Constitutional Tribunal, which has to face constitutional issues related to European integration[2]. Following the example of the practice of other Member States, e.g. Germany, the Tribunal may use the institution of the constitutional complaint as a means of controlling the compliance of the secondary law of the European Union with the Constitution of the Republic of Poland.\u0000 \u0000[1] The Constitution of the Republic of Poland, Journal of 2 April 1997, Journal of Law 1997, No. 78, item 483, as amended.\u0000[2] The literature on the subject indicates that the membership of nation States of the European Union obliges constitutional courts to act in the field of integration. Their task is to set the boundaries and conditions for the integration process. Jurisprudence in this area is referred to as acquis constitutionnel. Cf. Aleksandra Kustra, “Model skargi konstytucyjnej jako czynnik kształtujący orzecznictwo sądów konstytucyjnych w sprawach związanych z członkostwem państwa w Unii Europejskiej,” Państwo i Prawo, no. 3 (2015): 35.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125231497","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}