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EN
The intensify reliance rule nation to the state’s organs is one of the most integralwhich compliance is fundamental base properly execution tax proceedings. Tax organsoften refer that points of view laws and courts in polish law system do not have obligatorycharacter what makes court’s judgment committed with tax organs only in one case(in which it has been issued). However, abuse that assertion led to omit court’s judgmentduring tax organ cases. On the base of issued court’s judgments I will show how tax organs should behaveto fully realize the intensify reliance rule. In practice this means that tax organs usuallyrefer only for their beneficial sentences. In case that sentence is unfavorable for tax officethey often refer that sentence was issued only in one individual case and can not beapplication in other one.
EN
The article refers to a construction of a control assigned to another date which occurs in provisions of substantive administrative law. The Author comes to a conclusion that use of this institution requires includ-ing and settlement of a series of issues influencing a formation of rights (obligations) of an individual. Regulation, which leaves interpretative doubts concerning the legal effectiveness of an individual's substantial-legal acts, causes that attractiveness of this legal construction is doubt-ful. The individual cannot be sure whether realisation of the rights is permissible without negative consequences. Therefore it is difficult to evaluate this construction as fully positive because from one hand it withdraws from full control, which is to simplify a procedure of acquir-ing a given type of right, however on the other hand it leaves an individ-ual's situation in postponement concerning undertaking means of con-trol assigned to another date by an appropriate organ of public admini-stration.
EN
The author in the elaboration presented a problem of qualification of a normative act as an act of local law – on an example of a resolution in matter of a programme of care over homeless animals and prevention of homelessness of animals.
EN
In spite of the lack of the specific statutory competence, a commune secretary, similarly to a district secretary and a secretary of a self-governing province play a specific part in functioning of each commune office, a district starosty and the office of the Marshal respectively. The secretaries are in general treated as office directors that guarantee the continuity in functioning one of the most important local government organizational units. It is mainly the result of the fact that a secretary office is not elected as opposed to an office of a commune head (mayor of a town), a perfect of a district and a province marshal. It is certainly a reason why in the literature a secretary is also called “the first officer” as it happens in some Western European countries. While estimating this office in the present legal status, it is necessary to indicate that making thorough amendments of the law rules that regulate the legal position of a secretary e.g. by introducing this office at the level of the self-government in the province, changing the procedure of establishing an employment relationship with a person to held this position and changing the way of his/her remunerating, the legislator has differentiated some of tasks and duties of commune and district secretaries as well as province secretaries in an unjustified way. The reasons of it should be found in the lack of the amendment of previous regulations in force concerning only at first commune and district secretaries. The baseless lack of competence of a province secretary for drawing up an allographic will pursuant to art. 951 § 1 of the Civil Code or his/her exclusion from the list of entities obliged to make revision statements pursuant to the act of 18th October 2006 on revealing information about documents of safety authorities in the state in the years 1944 - 1990 and the contents of these documents can serve as examples. The above mentioned issues should be changed immediately.
EN
There is a positive aspect of the putting by legislator the wide tasks in the social sphere of upbringing in sobriety and counteracting alcoholism on the gminas. However it is a pity that with reference to poviat and regional self-governments legislator did not follow the idea of involving other levels of the self-government in performing these tasks, taking into consideration the peculiarity of poviat and regional self-governments. The Authors suggest, however, that there are explicit needs emerging in this area. Moreover, Authors formulate a large amount of criticism directed against the Act on upbringing in the sobriety and counteracting alcoholism as a legal act forming the basis for performing tasks of self-government units in the social sphere of upbringing in the sobriety and counteracting alcoholism. First and foremost, they indicate lack of precision, numerous legal loopholes and legislative chaos caused by subsequent legal amendments. Moreover, they emphasize lack of correlation with other acts concerning addictions and addicts, including the Act on counteracting the drug addiction. Thirdly, they show that imposing tasks of this sphere only to a small extent on the poviat self-government causes a breach in the system of reacting to social problems in which in other spheres poviat administration is significantly involved (e.g. welfare). Fourthly, they formulate a more general thesis that the legislator does not have a clear concept of the participation of the public administration, including territorial self-government, in solving and counteracting alcohol problems. It seems that a comprehensive analysis of the social sphere of the problem of addictions (including alcohol addictions) is the method for resolving this problem. Besides, one should consider formulating tasks for public administration (in particular territorial self-government) in one legal act, which may result in consolidating the actions of the administration in the struggle against so difficult and socially dangerous phenomenon of alcoholism and drug addiction.
EN
The paper addresses practical problems relating to the interpretation of unclearprovisions and distinguishing between statutory terms “creditor” and “enforcementagency”, based on an example provided by a decision of the Supreme AdministrativeCourt. The most interesting issue appearing in the aforementioned decision is the needto see a difference between the enforcement agency and the creditor. Alas, it seems thatin practice these two terms are often used alternatively, which is incorrect, or that theprerogatives of one of them are ascribed to the other and vice versa. This is due to the factthat in enforcement proceedings there are situations where the same entity is the creditorand the enforcement agency. Unfortunately, treating an administration agency alternatelyas the creditor and the enforcement agency attests to the lack of understanding of theprovisions of administrative enforcement proceedings, which stems from the fact thatthe issues of administrative enforcement are discussed only rarely, which gives rise to justified concerns and should be changed as soon as possible.
Zeszyty Naukowe KUL
|
2018
|
vol. 61
|
issue 1
221-231
EN
The contemporary public administration is engaged in implementation of the tasks that are the part of the public politics aiming to solve the complex social problems. The manner of creating and achieving each of the public politics is a challenge for the public administration entities. The complexity of the functions entrusted to the public administration entities in the implementation of the public politics causes the necessity of the correct recognition of those politics in the legal basis of the functioning of the public administration, in particular in the legal forms of acting by the public administration and the way of recognizing the competences of the public administration bodies regulated in the substantive administrative law. The indicated dependences cause a necessity to cooperate between the scientific disciplines that implement in the broad scope the state’s tasks and the functioning of the public administration.
PL
Współczesna administracja publiczna jest zaangażowana w realizację zadań, które są elementem polityk publicznych ukierunkowanych na rozwiązywanie złożonych problemów społecznych. Sposób tworzenia i realizacji poszczególnych polityk publicznych stawia przed podmiotami administracji publicznej istotne wyzwania. Złożoność powierzonych podmiotom administracji publicznej funkcji w realizacji polityk publicznych powoduje konieczność ich prawidłowego ujęcia w podstawach prawnych funkcjonowania administracji publicznej, w szczególności prawnych formach działania administracji publicznej oraz sposobu ujęcia kompetencji organów administracji publicznej uregulowanych materialnym prawem administracyjnym. Wskazane zależności warunkują konieczność współpracy pomiędzy dyscyplinami naukowymi mającymi za przedmiot w szerokim ujęciu realizację zadań państwa oraz funkcjonowanie administracji publicznej.
EN
The analysis of the rationing tasks performed by territorial self-government in the economic sphere of counteracting alcoholism points to some conclusions. Various legal means applied to the rationing of trading in alcoholic beverages determining access to alcohol, indicate a considerable role of the gmina self-government and regional self-government in the discussed sphere. This role is not assigned to the poviat self-government in anyway, but to a large extent is related to gminas. On the one hand, there is a positive aspect of the process of passing on the wide competence to the territorial self-government as consistent with the principles of subsidiarity and decentralization that guarantee an important influence on one of the most important branches of social life. On the other hand, we should remember that in this case the trading in alcohol beverages is a special kind of economic activity. In the doctrine there is an opinion that the issue of alcoholism is the nationwide problem, not only the local one. Therefore one should consider whether solving alcohol problems should be assigned to local authorities often remaining under local influence and financial needs of a local pressure group, whose interests may not be consistent with the needs of restrictions on access to alcohol. This contradiction is deepened by imprecise legal expressions and doubts coming from currently binding legal regulations concerning upbringing in sobriety and counteracting alcoholism.
EN
The property value tax has been suggested to introduce in Poland for a long time. However, according to different reasons, reform of the taxation of real estate was not introduced till now. In this article the defects of current property tax structure will be shown. What is more, areas that need reforms will also be pointed out. The benefits of tax in a form of ad valorem will be shown. The introduction of new tax would be an advantage for local government and would also strengthen its position in the state.
EN
According to the Polish regulations, a person, who entered into marriage abroad, may request that it be transcribed – i.e. revealed in the Polish civil status records. Nevertheless such a transcription may not be demanded by all those, who entered into marriage abroad, even if all of the foreign legal requirements of marriage were realized. Among others, it is impossible to transcribe to the Polish civil status records a gay marriage, concluded abroad. In the present article, the author will attempt to answer, whether current Polish legal regulations, according to which a marriage successfully concluded abroad, does not enjoy any legal recognition, and by extension – protection, complies with the minimal standards of human right protection, as envisaged by the European Convention on Human Rights and jurisprudence of European Court of Human Rights in Strasburg.
PL
Zgodnie z polskim prawem, osoba, która za granicą zawarła związek małżeński, może domagać się jego transkrypcji - tj. przeniesienia do rejestru stanu cywilnego. To uprawnienie nie przysługuje jednak wszystkim osobom, które zawarły związek małżeński zgodnie z prawem obowiązującym za granicą. Niemożliwym w Polsce jest, między innymi, przeniesienie do polskiego rejestru aktów stanu cywilnego, małżeństwa homoseksualnego zawartego w innym kraju. W niniejszym artykule autor postara się odpowiedzieć na pytanie, czy stan prawny, gdzie małżeństwo skutecznie zawarte poza granicami Polski, w Polsce nie podlega prawnemu uznaniu, a w konsekwencji nie podlega żadnej ochronie prawnej, jest zgodny z minimalnymi standardami ochrony praw człowieka wytyczanymi Europejską Konwencją o Ochronie Praw Człowieka oraz orzecznictwem Europejskiego Trybunału Praw Człowieka w Strasburgu.
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