Studia Iuridica Lublinensia最新文献_第7页

“Laissez-Faire” Principle in Tax Law during the Crises 危机期间税法中的“自由放任”原则

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.225-247

Michal Radvan

{"title":"“Laissez-Faire” Principle in Tax Law during the Crises","authors":"Michal Radvan","doi":"10.17951/sil.2023.32.2.225-247","DOIUrl":"https://doi.org/10.17951/sil.2023.32.2.225-247","url":null,"abstract":"In the last three years, the whole world has been struck by several crises. These extraordinary circumstances made many governments intervene much more in the economy, including tax law amendments. Many countries, including the Czech Republic, decreased several taxes or even abolished some as a kind of subsidy. This has resulted in a sharp rise in the public debt. The paper’s main aim and also the hypothesis to be confirmed or disproved is to answer the question of whether it would not be better to leave tax systems untouched in times of economic and other crises. To meet the contribution objectives, the IMRaD structure of the article is being used. The research part indicates amendments to the tax acts in the recent three years, justified on the grounds of the economic crises caused by the COVID-19 pandemic or consequences connected with the Russian invasion of Ukraine. In the discussion, the relationships between the new legal norms and the legal behavior of taxpayers are predicted, and the effects of legal regulation on the economic behavior of taxpayers are explained. Legal amendments also affect public budgets’ revenues. In conclusion, the strengths and weaknesses of de lege lata regulation in the study area are identified, and amendments de lege ferenda are suggested.","PeriodicalId":36157,"journal":{"name":"Studia Iuridica Lublinensia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48888045","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}

引用次数: 0

Objectives of Mediation and Selection and Implementation of Mediation Strategies and Techniques by Mediators in Civil Disputes – Study Report (Part III – Interviews) 民事纠纷调解的目的及调解员对调解策略和技巧的选择和运用-研究报告(第三部分-访谈)

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.303-332

Adam Zienkiewicz

{"title":"Objectives of Mediation and Selection and Implementation of Mediation Strategies and Techniques by Mediators in Civil Disputes – Study Report (Part III – Interviews)","authors":"Adam Zienkiewicz","doi":"10.17951/sil.2023.32.2.303-332","DOIUrl":"https://doi.org/10.17951/sil.2023.32.2.303-332","url":null,"abstract":"Studies of understanding and identification of mediation objectives, strategies and techniques and the effectiveness of mediation proceedings are justified from the cognitive and practical perspectives. The aim of this paper is to present the report of an empirical study, devoted to the subject matter mentioned above, conducted by the author as part of the scientific activity financed by the Polish National Science Centre. The paper is complex in nature – it deals with the research, concept and methodological threads. The empirical study was conducted in Poland, with Polish mediators participating in it, providing mediation services mainly in one of the Mediation Centres operating at District Chambers of Legal Advisors, making up the National Network of Legal Advisor Mediation Centres. However, considering the universal and utilitarian nature of the issue in hand, the comparative potential, originality and cognitive value of the study findings may be of interest to both Polish and international scientists and practitioners of mediation as an amicable form of holistic legal dispute management. Given the scope and depth of the issues addressed, the article is divided into three parts. This text (part III) contains significant, selected data gleaned from in-depth interviews with mediators, as well as their concise discussion and major conclusions and the summary of the whole scientific activity.","PeriodicalId":36157,"journal":{"name":"Studia Iuridica Lublinensia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135503457","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}

引用次数: 0

Promoting Social Economy as an Instrument for Institutional Change: The Case of Bulgaria 促进社会经济作为制度变革的工具：以保加利亚为例

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.283-302

Albena Vutsova, T. Yalamov, Martina Arabadzhieva

引用次数: 0

The Impact of Intra-Group Relations on the Amount of the Tax on Certain Financial Institutions 集团内部关系对某些金融机构税收数额的影响

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.267-282

P. Szczęśniak

{"title":"The Impact of Intra-Group Relations on the Amount of the Tax on Certain Financial Institutions","authors":"P. Szczęśniak","doi":"10.17951/sil.2023.32.2.267-282","DOIUrl":"https://doi.org/10.17951/sil.2023.32.2.267-282","url":null,"abstract":"This study of a scientific and research nature concerns the structure of the tax on certain financial institutions. The essence of the subject of research as a scientific problem focuses on the assessment of the impact of intra-group relations between companies on the amount of the tax on certain financial institutions. The main objective of the paper is to analyse how intra-group relations are defined in relation to the rules for creating definitions of legal terms. A lack of proper linkage of legal and factual relations between undertakings and the tax law rules, as determined by the legal-dogmatic method and jurisprudence analysis, may lead to discriminatory or preferential differentiation. The article attempts to prove the thesis that in the light of the provisions of the Act on the tax on certain financial institutions, there is a problem of privileging groups of companies in which, in addition to a domestic entity, which is a taxpayer, members are also those having its registered office or place of management outside the territory of the Republic of Poland. The article contains legislative recommendations that should improve the provisions of the Act on the tax on certain financial institutions. Despite the fact that the article deals with a dogmatic analysis of Polish tax law, the conclusions drawn from it may be of universal importance in relation to the principle of equality understood as the obligation to treat entities in a similar situation equally, without differentiations, either discriminatory or preferential.","PeriodicalId":36157,"journal":{"name":"Studia Iuridica Lublinensia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48630742","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}

引用次数: 0

The Institution of the Crown Witness in the Light of the Directive Prohibiting the Exchange of Procedural Roles and Selected Evidentiary Prohibitions of the Polish Criminal Procedure 根据波兰刑事诉讼程序中禁止交换程序角色的指令和选定的证据禁令建立官方证人制度

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.91-101

Karol Bajda

{"title":"The Institution of the Crown Witness in the Light of the Directive Prohibiting the Exchange of Procedural Roles and Selected Evidentiary Prohibitions of the Polish Criminal Procedure","authors":"Karol Bajda","doi":"10.17951/sil.2023.32.2.91-101","DOIUrl":"https://doi.org/10.17951/sil.2023.32.2.91-101","url":null,"abstract":"The institution of the crown witness in Poland was introduced into the legal order in 1997 and its aim was to effectively counteract organized crime, which at that time was experiencing its heyday. Being very controversial from the very beginning, with numerous voices of criticism and approval at the same time, over the years it has consolidated its position and for 25 years has continuously contributed to breaking the conspiracy of silence of the perpetrators of crimes of the greatest severity. The subject of the article is the analysis of the institution of the crown witness in the context of the element of the procedural role of the perpetrator and selected evidentiary prohibitions of the Polish criminal procedure. The author confronts the eponymous institution with the prohibition of changing procedural roles, the prohibition of excluding the freedom of expression of the person being questioned, and the prohibition related to obtaining an evidentiary statement that cannot constitute evidence. The role of these prohibitions is to shape truthful findings in the criminal process and to guarantee its fairness. The procedure for granting the status of a crown witness, which is a kind of compromise between the fairness of the trial and the purpose of the institution, carries the risk of abuse in this area. The threat concerns the violation of the principle of material truth and the protection of the procedural position of the accused who has not obtained the status of a crown witness.","PeriodicalId":36157,"journal":{"name":"Studia Iuridica Lublinensia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44025614","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}

引用次数: 0

Counterfeit Money and Its Surrogate in Swiss Criminal Law 瑞士刑法中的假币及其代理

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.73-89

Maciej Błotnicki

{"title":"Counterfeit Money and Its Surrogate in Swiss Criminal Law","authors":"Maciej Błotnicki","doi":"10.17951/sil.2023.32.2.73-89","DOIUrl":"https://doi.org/10.17951/sil.2023.32.2.73-89","url":null,"abstract":"The study aims to introduce the reader to the issue of criminal law protection of money in Swiss legislation against attacks on its authenticity in the form of forgery or counterfeiting. The solutions presented in the text, used on the basis of Swiss criminal law, to some extent, can provide a reference point both for undertaking separate and detailed analyses devoted to the domestic type of counterfeit money and for formulating balanced de lege ferenda postulates. Accordingly, the article contains a dogmatic analysis of the provisions typifying counterfeit money or its surrogates in Swiss criminal law. The argument was preceded by an indication of the distinguished categories of criminal acts aimed at protecting the circulation of money and other means of payment. Moreover, reference was made to the statutory threat of punishment provided for in Swiss law and to the specific basis for the confiscation decision. It is worth noting that the Swiss legal order is not one of the most desirable lines of analysis in the Polish legal doctrine. This fact is surprising insofar as the current criminal law of Switzerland was a significant inspiration for the drafters of the Polish Criminal Code of 1932. This leads to the conclusion that a closer analysis of Swiss institutions that protect money from counterfeiting is necessary and worth attention.","PeriodicalId":36157,"journal":{"name":"Studia Iuridica Lublinensia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48119470","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}

引用次数: 0

Protection of a Taxpayer’s Rights and the Admissible Scope of Information Provided under Article 45 (1) of the National Tax Administration Act: Approving Commentary on the Judgment of the Polish Supreme Administrative Court of 4 May 2021 (III FSK 928/21, LEX no. 3181325) 纳税人权利的保护和根据《国家税务征管法》第45(1)条提供的信息的可接受范围:批准对波兰最高行政法院2021年5月4日判决的评论(III FSK 928/21, LEX no。3181325)

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.347-358

Agnieszka Franczak

引用次数: 0

Contesting Marital Presumption of Paternity – Biological Father’s Legal Position. Comparative Overview in Albania and the Western Balkan Countries 婚姻亲子推定之争——生父的法律地位。阿尔巴尼亚与西巴尔干国家的比较综述

Studia Iuridica Lublinensia Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.173-188

Juelda Lamce, Renata Kau

引用次数: 0

MOŻLIWOŚĆ WYBORU MIĘDZY ŚWIADCZENIEM PIELĘGNACYJNYM A SPECJALNYM ZASIŁKIEM OPIEKUŃCZYM – PROBLEMY PRAKTYCZNE

Studia Iuridica Lublinensia Pub Date : 2023-06-14 DOI: 10.31338/2544-3135.si.2022-95.27

Adrianna Szczechowicz-Raś

引用次数: 0

INNOWACYJNOŚĆ W NOWEJ WSPÓLNEJ POLITYCE ROLNEJ

Studia Iuridica Lublinensia Pub Date : 2023-06-14 DOI: 10.31338/2544-3135.si.2022-95.20

A. Niewiadomska

引用次数: 0