Jaka nauka płynie z kryzysu praworządności w Polsce?
Uczestnicy dyskusji w kolejności alfabetycznej: Stanisław Burdziej, Ewa Łętowska, Wojciech Sadurski, Grażyna Skąpska, Jerzy Stępień, Jerzy Zajadło, Andrzej Zoll
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Uczestnicy dyskusji w kolejności alfabetycznej: Stanisław Burdziej, Ewa Łętowska, Wojciech Sadurski, Grażyna Skąpska, Jerzy Stępień, Jerzy Zajadło, Andrzej Zoll
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The article presents the image of an attorney as characterized in Old Polish literature from the 16th and 17th centuries. It reflected, to some extent, the attitude of the people of the time (primarily the nobility) towards the legal profession. There is no doubt that the perception of attorneys by Old Polish society was unequivocally negative. They were portrayed as greedy, dishonest men, liars with no respect for the law and even instigators of non-compliance with the law. Literary works and political writings broadly condemned such behaviors. However, this stereotype applied only to professional attorneys- at-law. By no means were non-professional agents (attorneys in fact) attacked, nor was the institution of the power of attorney itself criticized. It seems that this sort of critical attitude was not estate-based (many attorneys were noblemen), although it is possible that the low descent of lawyers influenced the virulence of the criticism. The paper attempts to answer the question as to what extent the literary image of an attorney corresponded to reality. It seems that the works comprised objective reflections on the legal profession and the emotional attitudes of individuals (including the authors themselves) or social groups. It is noteworthy that these pieces of literature often regarded the entire Polish legal system of the time as dysfunctional. Nevertheless, the recurrence of motifs such as greediness or dishonesty gives reason to believe that at least some of these allegations were not unfounded. At the same time, it should be noted that this image of a lawyer corresponded with the stereotype present in European and non- European culture from antiquity to contemporary times.
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Integrity is synonymous with honesty, fairness, incorruptibility, virtuousness. Such values are naturally at the basis of any democratic-type legal system, but legislation alone cannot guarantee their real existence in social life. It is necessary for the vast majority of the social body to assume them as intimate values, to perceive their violation as real "personal offenses". It takes more than fear of punishment to prevent and combat a social phenomenon such as corruption. The solution, in our opinion, lies not only in Law, but also in Axiological Education.
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Liability in medicine has existed since ancient times, being contemporary to the profession and corresponding to the social system of each historical period. The term ,,malpractice" has its origin in Latin and Greek, being formed by combining two notions, ,,malus" which according to the Latin language means ,,bad" and ,,praxis", which in Greek means ,,practice" . Thus, the resulting term, ,,malpractice" means ,,bad practice" and ,,medical malpractice" means a ,,medical malpractice".
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The process of administering justice is absolutely necessary to give priority to the most serious violations of human rights, those that bring the greatest impact on social relations protected by national and international criminal law on human dignity. This requires the pawns of the justice apparatus to be honest about what is possible, making the most appropriate decisions about all types of violations and their victims, ie adopting a transparent and accountable decision-making process. Such decisions must be based on human rights principles, including both non- discrimination and a gender-based approach. The experiences examined in this chapter make a strong case for prioritizing violations of the right to life, including disappearances and violations of personal integrity, including rape and other serious forms of sexual violence, torture, and injuries that cause personal disabilities. If these categories are sufficiently covered, other violations of personal freedom such as forced recruitment of children, internment in violation of international humanitarian law, deportation and ethnic cleansing could be included. This implies adopting a different approach from those currently used by the complaints commissions, which have accepted all types of violations, without any basis for prioritization. Treating violations as more than isolated incidents allows for more effective determination of operational or systemic failures that have led to multiple violations of international humanitarian law. This could help to address violations more comprehensively and define adjustments and reforms that could help ensure non-repetition. Furthermore, this approach supports the development of a defined policy by clearly prioritizing categories of victims according to a certain hierarchy of violations in a way that can contribute to the affirmation of the most fundamental values that govern society, emphasizing the importance of reaching poor and marginalized victims. This is particularly important when the limited availability of resources means that some categories of victims will be left out of the reparation effort. Furthermore, if the policy targets certain violations considered to be the most serious, there is no need to add a requirement that the violations be systematic or widespread in nature, which is inappropriate in defining the right to redress. Such an approach would allow all victims of violations to be included, without distinction. In situations where parties to a conflict have committed serious violations, decisions intended to include all types of violations of the same gravity can guarantee that victims of the same violations are included in ex officio programs, which cannot be guaranteed through litigation. Court decisions that grant reparations only to those who end up with successful claims can create resentment among other victims who will feel that they do not have equal access to justice and will consider themselves marginalized from society and the justice system. On the other hand, judicial decisions could prompt political solutions that could lead to agreements or policies addressed to larger groups of people, but even if this is true, the belief that a comprehensive policy will be better than isolated decisions remains incidental. And that the latter are useful only in so far as they might lead to the former. Thus, litigation should not be limited but encouraged, in order to obtain the most extensive and impactful results. This is why it is of particular importance to carry out a thorough analysis of legislative violations, through the lens of identifying the specifics of their commission, in relation to the victimizing impact on the target persons. At the same time, it is absolutely necessary to know the personal, social and financial implications of the violations, on the victims, in order to allow the justice system to adopt the best mechanisms in the process of repairing the damages caused.
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One of the remarkable achievements of the past 20th century was the European conceptualisation and refinement of the understanding of the protection of the rights of national minorities. Within the 20th century, the thesis of national minorities was not only born, but also underwent a kind of meaningful evolution. The analysis shows that, albeit tentatively, three stages of its development can be identified. The first stage is connected with the end of the First World War: then this question was raised with all seriousness and established in international law and political practice. The other has to do with the end of the Second World War: national minorities became the focus of public attention, new understandings of their rights and free way of life were a natural counterpoint to the anti-human fascist theories and practices of the previous period about the chosenness of one nation (Aryans) and the needlessness of other nations (Jews, Slavs, Gypsies, etc.). The last period reflects the historical events of the end of the 20th century - the problem of national minorities is actualized and becomes the center of public discussions. In fact, since the end of the twentieth century, the European understanding of the rights of national minorities has increasingly reflected the view that the preservation of minority rights means the protection of individual human/citizen rights and freedoms. In turn, individual human/citizen rights are primarily related to forms of identity, i.e. the consciousness of belonging - ethnic, linguistic, religious. Thus, the issue of the protection of national minorities, on the one hand, becomes part of the more general European concept of the preservation of individual human/citizen rights, but it also reflects the problem of types of identities, i.e. the principle of self-determination. This interpretation - it turns out - acts as a protective barrier against attempts by the state, within which national minorities objectively exist, to take repressive or restrictive measures against citizens of minority origin, affecting their identity and rights related to language, religion and culture. On the other hand, the European understanding of national minorities prevents attempts to discriminate on the grounds of race and origin. For the evolution of the European understanding of the rights of national minorities, the creation and historical development of individual human rights and minority institutions have been important. It is well known that immediately after the Second World War the first post-war continental organisation was established - the Council of Europe. Later, with the development of the European Union, the Council for Security and Cooperation in Europe (OSCE) and other organisations, the problem of the rights of national minorities was fully developed. At the Vienna Summit of the Heads of State and Government of the member states of the Council of Europe (8-9 October 1993), a decision is taken to draw up a Framework Convention for the Protection of National Minorities. Under the universal approach (that of the UN), the protection of minorities is built on individual rights. The CoE's attempts at some final solutions (e.g., the Additional Protocol on National Minorities and the European Charter for Regional and Minority Languages), based on the dominant collective nature of these rights, have not been successful at this stage. And this shows that this matter is delicate and it is essential to take into account a number of factors in its interpretation. As a concrete example of the realization of the European understanding of national minorities one can trace the environment in which the Bulgarian communities in the Balkans exist, the means through which they preserve their national identity and the approaches through which the common integration in the host country is realized.
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The focus of this work is reviewing the most important regulations concerning the libraries of higher schools and determining their organization and functioning. After the analysis of quoted legislative works in the area of the law and library functioning, numerous conclusions suggest themselves concerning the place of libraries in the traditional and digital world. It turns out that the work of libraries and librarians is greatly influenced first of all by regulations within the limits of higher schools law-making. In the world of modern technologies, there is overwhelming influence of the copyright laws and the regulations connected with the country’s informatization and the policy of intellectual property protection, directed by the European Union. The whole of the discussed issue leads to a sad conclusion that, despite considerable involvement of the librarians’ environment (which is proved by the number of publications and reflections exchanged in journals), Polish legislation for higher schools libraries is not prepared to fulfil a modern role.
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E-democracy is becoming a prevalent factor in our daily lives. Whether knowingly (through utilising e-voting, e-petition systems, etc.) or unknowingly (by participating in discussion on social networks), citizens are beginning to exploit the advantages of e-democracy. Nevertheless, a comprehensive analysis of e-democracy from a purely legal perspective remains largely untouched. This article seeks to contribute to the ongoing discourse on e-democracy, with the specific focus on the delicate balance between security and privacy in the context of cybersecurity. Furthermore, the author introduces a third element to this intricate discussion – the public’s interest in participating in the political process. Understanding and analysing the interplay between these three elements is crucial for the regulation of e-democracy. / Elektroninė demokratija tampa vyraujančiu veiksniu mūsų kasdieniame gyvenime. Sąmoningai (naudodami elektroninio balsavimo, e-peticijų sistemas ir pan.) ar nežinodami (dalyvaudami diskusijoje socialiniuose tinkluose) piliečiai pradeda naudotis e. demokratijos privalumais. Nepaisant to, visapusiška e. demokratijos analizė grynai teisiniu požiūriu lieka beveik nepaliesta. Šiuo straipsniu siekiama prisidėti prie vykstančio diskurso apie e. demokratiją, ypatingą dėmesį skiriant subtiliai pusiausvyrai tarp saugumo ir privatumo kibernetinio saugumo kontekste. Be to, šioje sudėtingoje diskusijoje autorius įveda ir trečią elementą – visuomenės suinteresuotumą dalyvauti politiniame procese. Šių trijų elementų sąveikos supratimas ir analizavimas yra ypatingai svarbus e. demokratijos reglamentavimui. Pirmoje šio straipsnio dalyje autorius didelį dėmesį skiria e. demokratijos ypatumams. E. demokratija, taip kaip ir demokratija, susiduria su sąvokos apibrėžimo problema. Mokslinėje literatūroje pastebima, jog įvairūs autoriai e. demokratijos sąvoką neatskiriamai naudoja su kitomis sąvokomis, kaip antai: virtuali demokratija, skaitmeninė demokratija ir pan. Be to, e. demokratijos sąvoka yra maišoma su kitomis, nors ir susijusiomis, sąvokomis, kaip e. vyriausybė, e. valdymas ir pan. Pačios e. demokratijos įdiegimas praktikoje priklauso iš esmės nuo edemokratijos instrumentų poveikio. Kuo didesnis poveikis, tuo mažesnė tikimybė, jog bus sudarytos sąlygos tokios sistemos naudojimui. Pagrindinė rizika, su kuria susiduria e. demokratija yra kibernetinių incidentų pavojus. E. demokratijos instrumentų sutrikdymas sudarytų sąlygas tiek nutekinti piliečių duomenis, tiek pasikėsinti į valstybės suverenitetą, kadangi piliečiams būtų užkirsta (arba apribota) teisė į valstybės valdymą. Antroje šio straipsnio dalyje autorius išanalizavo kibernetinio saugumo aspektus. Nors teisė į kibernetinį saugumą nėra visuotinai pripažinta teisė, valstybės, turėdamos pareigą apsaugoti savo piliečius nuo grėsmių, turi pareigą užtikrinti piliečių saugumą taip pat ir kibernetinėje erdvėje. Fizinių sienų nebuvimas nepanaikina šios valstybės pareigos ir pačiai valstybei tenka nuspręsti, kaip tai yra tikslingiausia padaryti. Vienas iš kibernetinio saugumo užtikrinimo veiksmingiausių būdų – nuolatinė prieiga prie piliečių elektroninių sistemų – susiduria su proporcingumo problema, t. y., balanso paieškos tarp visuomenės saugumo ir teisės į privatumą. Siekiant atsakyti į straipsnyje iškeltą klausimą, autorius išanalizavo visuomenės intereso dalyvauti valstybės valdyme svarbą; valstybės pareigą užtikrinti visuomenės intereso apsaugą bei tradicinių normų prisitaikymą prie naujos skaitmeninės realybės.
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Platform operators in Romania are required to collect certain information from reportable sellers active on those platforms, information that must be communicated to NAFA (ANAF) by January 31, 2024. This information relates to relevant activities on platforms from 1 January 2023. Who falls into the category of platform operators? Who are the reportable sellers and what information should be collected by platform operators? What are the relevant activities? The purpose of this article is to identify in the current Romanian legislation the answers to these questions, analysing also the provisions of Directive 2011/16/EU on administrative cooperation in the field of taxation, as well as prior documents issued by the European Commission in this field and their impact on taxpayers obligations.
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Cabot Transfer Pricing wins an appeal against a 1 million lei tax decision received by a furniture manufacturer following a tax inspection, a decision that entailed both major adjustments to income from the sale of furniture to its own resident affiliates, as well as related VAT adjustments. The tax inspectors who carried out the control considered that the company in question - the furniture manufacturer - did not apply the contractual provisions related to the intra-group contracts and did not adjust the sales prices of goods with the possible price increases of the raw material, accordingly adjusting the revenues intra-group of society. The current decision was based on an adjustment percentage established in a previous inspection of the same taxpayer, uncontested at that time. Moreover, the tax inspectorate also decided to collect VAT on additional established incomes.
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The subject of revaluation reserves is a sensitive one, both from an accounting and a fiscal perspective and can present challenges in practice for any taxpayer/accountant/tax expert/etc. from both the perspective of the applicable accounting records and the perspective of the fiscal implications in calculating the profit tax. With specific regulations and explicit treatment in the legislation, both from an accounting and a fiscal point of view, these types of reserves require special attention regardless of the practical situation in which they arise. Thus, even in the simple case of a company holding tangible assets for a longer period of time, with no change in their use by the company, the need for their periodic revaluation to reflect them at fair value in the annual financial statements can generate issues in the company's accounting and tax records. In this article, we will focus on presenting the principles underlying the legislative text from both an accounting and a fiscal perspective, specifically on the legislator's intention regarding the rules applicable to revaluation reserves. Our analysis will materialize in the exemplification of these principles and the presentation of their application in practice, through three practical cases of operations with revaluation reserves related to tangible assets (a building, depreciable asset, as well as land, non-depreciable asset). Finally, we will present our conclusions regarding the mechanism for accounting and taxing revaluation reserves in accordance with the current legislation, but we will also highlight certain limitations of the current legal text.
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Cu alte cuvinte, executarea unui act administrate va putea fi suspendata numai in situatia in care instanta va constata in mod temeinic indeplinirea cumulative a celor doua conditii, cazul bine justificat si paguba iminenta, cele doua conditii determinandu-se reciproc, neputandu-se vorbi despre un caz bine justificat fara a exista pericolul producerii pagubei si invers. Or, cazul bine justificat si iminenta unei pagube sunt analizate in functie de circumstantele concrete ale fiecarei cauze, fiind lasate la aprecierea judecatorului, care nu poate efectua decat o analiza sumara a aparentei dreptului, pe baza imprejurarilor de fapt si de drept prezentate de partea interesata, cu respectarea unui echilibru rezonabil intre interesul public pe care autoritatea publica este obligata sa il indeplineasca si drepturile subiective sau interesele legitime private care pot fi afectate.
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Financial investigations are conducted with the aim of determining and uncovering corrupt criminal acts, as well as securing and confiscating the proceeds of the criminal act. In this way, state institutions with their entities and bodies represent an effective instrument in the fight against property-motivated crimes. For this reason, an attack on property, which was achieved in an illegal way, is considered the heaviest blow for perpetrators of serious crimes, and tools aimed at confiscating property benefits are assessed as the best way to combat organized crime. Illegally acquired property benefits from various criminal acts are, in most cases, concealed. Conducting financial investigations by competent authorities should meet certain requirements. Professional relationship and highly professional work are the key features of financial investigations. In this regard, the prosecutor is the leading person and coordinator, who has the most extensive task in terms of managing the financial investigation. The prosecutor engages numerous state authorities and financial experts in order to collect relevant data and information, and in the function of documenting illegally acquired property benefits. In this context, it is necessary to elaborate on the role and importance of criminal process subjects and state authorities in the procedures of conducting financial investigations in the case of confiscation of illegally acquired property benefits.
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The Term Bank of the Republic of Lithuania was established in accordance with the Law on the Term Bank of the Republic of Lithuania adopted twenty years ago. On the occasion of the anniversary, the article examines the history and development of the Term Bank, focusing on both the legal regulation and the content of the database. The contribution of public institutions to the Term Bank and the characteristics of the legal term entries are examined.
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The article discusses Eduard Pagnacco, a complex figure who led the press department of the Brno Gestapo during the Nazi occupation of the Protectorate of Bohemia and Moravia. Despite serving a totalitarian regime, Pagnacco was reportedly fair to detainees and those under investigation. The Gestapo's press department, under Pagnacco's leadership, was responsible for media control and censorship, collaborating closely with other Nazi institutions. Pagnacco's background includes a mixed heritage and a career that transitioned from the Austrian police to the Gestapo following the Anschluss. His political affiliations were scrutinized, and despite his attempts, he was never fully accepted into the Nazi Party. Pagnacco's work involved both preventive and retaliatory measures against cultural resistance, and he was known for his non-radical stance and attempts to assist Jewish emigration. His career in the Gestapo saw him rise through the ranks, although he remained a non-member of the Nazi Party. Post-war testimonies highlighted his relatively humane treatment of prisoners and his efforts to mitigate the harshness of the regime's policies.
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The aim of the article is to answer the question of the importance of legal education in ensuring legal ethics and the moral compass of a person by understanding the most important aspects of it. Methods applied include theoretical-scientific analysis, systematic and critical review of scientific literature and other relevant sources, normative and critical analysis of ethical principles in the context of legal education, empirical-quantitative and qualitative analysis of scholarly articles. According to the main thesis of this article, the integration of ethics into legal education can enhance moral development of future lawyers and improve their ability to serve justice. This paper traces the historical neglect of ethics in legal education and argues for its central place in modern studies. For lawyers to serve justice, a well-defined moral compass is essential. Several conclusions are drawn in this article, and first of all it is believed that universities will have to realise that a good lawyer is not only a professionally competent lawyer, because that is not enough in today’s world. Even if it is a personal journey, universities cannot stand aside, the future lawyer must be helped to grow. What is much more important is not so much the codes of ethics but how our moral compass works and what path it can point us down. To avoid getting lost, law schools could teach future lawyers how to empower their moral compass and find their way around. Each law teacher should have to find ways to teach the key virtues of a lawyer’s moral compass (e.g., wisdom, fortitude, temperance, and justice), how to help law students grow and not burn out in difficult situations. As our empirical research shows, the best scholarly articles on legal education discuss the elements of legal ethics. It is recognised that the ethics of lawyers is increasingly becoming an issue that goes beyond the professional aspects, and it is the university that must contribute to the development of the moral compass.
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The Constitution [Ustav Republike Hrvatske], a Croatian film written and directed by Rajko Grli? (2016), dramatizes how living together in a society challenged by interethnic hatred and homophobia requires interconnectedness and understanding. 1 Seemingly intractable differences are unexpectedly reconciled at the end of the film through the cultural custom of ritual kinship known as kum or godfatherhood. The film’s inspired but natural solution to interethnic conflict and intolerance introduces the subject of this short essay, namely, the unique role and unrecognized importance of interfaith ritual kinship for preserving solidarity and social order in a polyethnic society. Despite the deep wounding of this South Slav heritage, the cultural custom is faintly but tellingly sustained.
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Ustav Republike Hrvatske, hrvatski film koji je napisao i režirao Rajko Grlić (2016), prikazuje kako zajednički život u društvu koje se suočava sa međunacionalnom mržnjom i homofobijom zahtijeva međusobnu povezanost i razumijevanje. 1 Naizgled nepremostive razlike neočekivano se prevazilaze na kraju filma kroz kulturni običaj obrednog srodstva poznatijeg kao kumstvo. Filmom nadahnuto, ali prirodno rješenje međuetničkih sukoba i netolerancije daje uvod temi ovog kratkog eseja, odnosno jedinstvenoj ulozi i neprepoznatoj važnost međuvjerskog obrednog srodstva za očuvanje solidarnosti i društvenog poretka u polietničkom društvu. Uprkos narušavanju ovog južnoslavenskog naslija, kulturni običaji se rijetko, ali i dalje uspješno održavaju.
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The paper deals with one of the aspects of the scientific and educational activity of the Ukrainian Institute of Sociology in Prague, the Czech Republic. It is shown that the institute was a powerful promoter of Ukrainian science and education in emigration in Europe in the 1920s–1930s.
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The article looks into the meaning of food in the framework of sustainable development. The first intention is to show that this approach is fully in line not only with some latest policy documents (Hiroshima Action Statement for Resilient Global Food Security) and a ´standard´ interpretation of the subsidiarity principle in the Catholic social teaching but also with a broader hermeneutical (both philosophical and theological) reflection of the meaning of food in our everyday experience. Philosophical assumptions of food security are highlighted with reference to the concept commonly used in international policy documents, such as those of the United Nations. Three philosophical insights into the meaning of food paved the way for its brief reflection from the viewpoint of Christian theology.
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