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In contemporary Europe the concept of human rights plays an undisputed role of a specific basis of all legal relations or even more: of all social relations. It does not mean the concept is free from any criticism. Particularly, it is questioned for its heterogenous character, and first of all it is criticized for extending the catalog of human rights too much, which may cause their inflation”. The author of the article discusses three issues. Firstly, he presents the heterogeneity of rights included in the catalog of human rights. Secondly, he describes criticism towards the rights in order to better formulate their legal peculiarity. Thirdly, he attempts toanswer the question, what is and what should be the role of human rights from the point of view of jurisprudence and social needs?
EN
The article deals with the judicial decisions of the Constitutional Tribunal concerning taxes and other public burdens in 2009-2011. In this period, there was a particular intensification of judicial activity of the Tribunal, leading to both the development of a consistent line of its jurisprudence and establishing new rules and principles related – directly or indirectly - to public burdens, derived from the provisions of the Constitution. The first part of the article describes basic substantive principles (i.e. universality and equality) of taxation. Their constitutional status seems to be well-established, and the principles themselves form a permanent constitutional standard of Polish taxation solutions. Another important aspect of the Tribunal’s jurisprudence subjected to analysis, are the substantive rules governing imposition of burdens, making up the widely understood principles of good legislation. The Tribunal’s judgments allow us to make some propositions concerning the principles of interpreting legislation on public burdens, and, particularly, prohibition against widening interpretation. In the second part of the article the author examines the current content of the principle of exclusive competence of the legislator, as well as the formal requirements resulting from it that must be fulfilled by tax regulations. The article also contains an extensive review of Tribunal jurisprudence concerning constitutional complaints. Moreover, the author makes an attempt to determine whether it is possible to apply this instrument for protection of rights and freedoms based on the subjective rights of taxpayer.
EN
Ecoreligiosity expresses a new kind of religiosity, professing the spirituality of the protection of the environment and that of nature. The true environmental religion aims at saving and preserving the built and natural environment, contrary to the sects that by means of 'green washing', only bring about wealth for the leaders of the pyramid organization, at the cost of the members of the sect. The psychic convincing lets the naive, feeble and defenceless victims down by fraudulent 'green thinking', and the victims spot, as a rule, only later what the real motives of cheating environmentalism have been. Environment protection appears in the religious policy of the historical churches as well, though the latter being a really positive phenomenon. The omnipresence of environmentalism also meets the field of religious faith. As far as it is reasonable, environmental faith may be advantageous, even lucrative. In this case, lucrativeness does not mean money-making for the sake of sect leaders, rather this sort of lucrativeness preserves values of the nature for the whole society. Sects and ecosects (i.e. environmental sects) are surrounded by facts and myths alike. Case law and the results of empirical theology suggest that we should be careful about less known or suspiciously too much known spiritual movements. We also can find the negative signs of sect danger at our workplace, by shopping or at other places of common life. We have to recognize it only. In a wider sense of the word, it is important to recognize it in due time, when an organization is just on the way to becoming a sect or an ecosect.
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