Review of European and Comparative Law, 2021, Vol. 44, No 1
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- ItemObservance of Human Rights as an Element of Shaping the Position of the European Enterprise in the Knowledge-Based Economy(Wydawnictwo KUL, 2021-02-19) Machowicz, KingaThe goal of the article is to determine the role played by observance of human rights in shaping the position of the European enterprise in the knowledge-based economy. It has been assumed that the condition most expected by an entrepreneur is to achieve a competitive advantage. The concept of observance of human rights in conducting business activities is connected with business ethics and the idea of corporate social responsibility, while economic well-being can be achieved in the conditions of a knowledge-based economy. One of the conditions for the survival and development of the employer conducting business activities in the knowledge-based economy is to effectively motivate employees to reveal their knowledge and use it in practice. Non-financial motivation may involve the feeling of identification with the employer.
- ItemStructuring of Statutory Values of Polish Tax Procedures(Wydawnictwo KUL, 2021-02-19) Gorgol, AndrzejThis paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.
- ItemInvesting on the Polish Market of Condo-Hotels and Apart-Hotels – Selected Legal Issues(Wydawnictwo KUL, 2021-02-19) Badura, EwelinaThe institutions of a condo-hotel and apart-hotel are not defined in Polish legislation. However, ownership issues of such facilities are not entirely outside statutory regulations. Legal diversity, the absence of an unambiguous definition and of transparent statistical data, combined with the interchangeable use of the terms “condo-hotel” and “apart-hotel” by investors and operators of such facilities may raise concerns about the proper functioning of the market for this type of investment in Poland. The risks of investing in condo-hotels and apart-hotels in Poland can be divided into several basic categories.
- ItemFinancial-Law Problems in Providing Free-of-Charge Legal Aid in Poland. Legal Comparative Aspects(Wydawnictwo KUL, 2021-02-19) Świstak, MarzenaFree-of-charge legal assistance remains one of the key areas of state activity. However, the system created is not optimal and its formal, organisational and financial framework needs to be modified. This concerns not only an increase in the amounts of funding, but also the quality of services provided. Not only is the choice of the legal and organisational model of providing legal assistance doubtful, but also the subjective and objective scope of the statutory regulations (including in the context of interpretation of tax regulations) raise some objections. As a postulate for the law as it should stand de lege ferenda), it is proposed to make appropriate legislative changes, aimed not only at clarifying the content of the provisions, or removing the legislative inconsistencies found, but also at thoroughly considering a remodelling of the legal assistance system in Poland. The above conclusions were formulated against the backdrop of the organisational and financial legal solutions adopted in other countries. To this end, the author used the formal-dogmatic and comparative legal methods, and also resorted to the historical method as an auxiliary method, in order to show the evolution of the institution under analysis.
- ItemLegal Instruments in the Development of Electromobility in the European Union, with Particular Focus on Planning Acts(Wydawnictwo KUL, 2021-02-19) Kokocińska, Elżbieta KatarzynaThis paper discusses and characterizes actions undertaken for the development of electromobility as part of the incentive policy pursued by the state. In most European countries, development of the electric vehicle market is largely contingent on electromobility policies, but the measures adopted with a view to supporting it do not always yield the expected results. Effectiveness of supporting actions depends on the cooperation of entities which are responsible for development and social-economic cohesion. The situation requires a multi-level approach to the implementation of electromobility development policy, consolidation of actions of various stakeholder groups, and one common direction in the national development of the electric vehicle market. Development planning acts are the very instruments which serve to enhance the efficacy of efforts undertaken jointly by public administration bodies and foster partnership-based relations between state, regional, and local authorities and their social and economic partners.
- ItemEnvironmental Management of ISO 14001 System Enforcement in EU Countries(Wydawnictwo KUL, 2021-02-19) Zębek, Elżbieta MałgorzataThe European Union International Organization for Standardization management system for the environment (ISO 14001) is established by European Commission Regulation 1221/2009. This legislates a voluntary system where organizations can register in a community eco-management and audit scheme. In the literature, this standard is recognized as an instrument of international environmental protection law, introduced by soft law regulations. ISO 14001 has been implemented by many global and European organizations, and it strives to improve the quality of their environmental resources. It was considered that the ISO 14001 eco-management and audit scheme enforced protection of environment in EU countries by imposing the obligation to implement appropriate legal regulations in this area. This article aims is determine what legal solutions in chosen UE countries enable the effective implementation of ISO 14001 and what positive effects it has on the state of the environment in these countries. The results demonstrated that the number of certified organizations is increasing despite the many difficulties and costs of implementing and organizing required environmental protection areas. The implementation of ISO 14001 was described using the example of Poland and Italy compared to other EU countries. The uptake identifies improved environmental quality, and this is confirmed by indicators of decreasing gas emissions and increasing waste recycling which improve global air, soil and water quality. The higher implementation index of the ISO 14001 standard in Italy translates into higher environmental quality indicators in this country than in Poland.
- ItemThe Question of Public Participation in the Procedure for Authentic Interpretation of Laws(Wydawnictwo KUL, 2021-02-19) Struić, GordanAuthentic interpretation of laws is an interpretation of legal provisions that, due to their lack of clarity or misinterpretation in their application, is provided by the parliament. Unlike the legislative procedure, which is conducted, as a rule, in two (exceptionally three) readings, a proposal for giving an authentic interpretation is discussed in one reading. Starting from the understandings of some authors that the act of authentic interpretation of laws is contrary to the principle of democratic pluralism, and that it lacks the necessary level of democratic control and citizen participation, the author examines whether the Croatian parliamentary law enables public participation in the procedure for authentic interpretation of laws and, if so, what legal instruments can be used to implement it in parliamentary practice. To this end, the paper analyzes several relevant constitutional, legal, and procedural provisions of the Croatian parliamentary law, with reference to a parliamentary practice. Given the fact that the procedure for authentic interpretation in the Republic of Croatia, the Republic of Northern Macedonia, the Republic of Slovenia and the Republic of Serbia is regulated similarly by the rules of procedure of their respective parliaments, the relevant regulations of the latter three countries on the possibility of public participation in this procedure are analyzed as well. It was concluded that Croatian parliamentary law enables public participation in the procedure for authentic interpretation, through the instruments of petition, information and involvement in working groups and working bodies, and the same instruments, with certain specifics, are recognized in the parliamentary law of the latter three countries.
- ItemCouncillor Clubs in Communes in Poland and France(Wydawnictwo KUL, 2021-02-19) Augustyniak, MonikaThe article presents the legal status of councillor clubs in Poland and in France. It discusses establishment and functioning of clubs that are usually created on the basis of political criteria, in the light of a councillor’s free mandate and social control. It presents elements of club’s financing and possibility to express opinions by minority clubs in a council. The analysis of the legal status of councillor clubs leads to conclusions and determination of the direction of changes in the scope of the research concerned. The legal status of councillor clubs corresponds to the issue of quality of democratisations of a self-governing authority. Therefore, specification of premises determining organisation and operation of councillor clubs in a municipal council is a significant regime-related issue. The problems related to functioning of the councillor clubs in the Polish and French legal orders is currently a challenge for contemporary local self-government.