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.
- 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.
- 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.
- 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.