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Glosa do wyroków Trybunału Konstytucyjnego z dnia 18 kwietnia 2018 r. K 52/16 oraz z dnia 10 lipca 2000 r. SK 12/99

100%
Babiarz S.
Kwartalnik Prawa Podatkowego
|
2017
|
issue 4
29-53
EN
Both discussed judgments of the Constitutional Court shall be considered as erroneous. The second judgment is to some extent a result of the first one. The thesis of the first judgment was shaped in a scope that is too wide, where it should be limited only to the situation, in which the regulations of the administrative law do not directly protect a given claim and do not grant this protection a judicial channel. This situation led to extending of the competences of the Supreme Court and courts of general jurisdiction onto subsequent civil law institutions, including such situation, when the regulations of the tax law provide for such protection, along with the judicial channel in administrative courts. At this stage it’s hard to decide – even though throughout a couple of last years courts of general jurisdiction and the Supreme Court established a certain pattern of judicial decisions – which direction the court rulings would take. Only the Court of Justice of the European Union or intervention of legislators might change the disadvantageous direction, in which the judicial principles go nowadays.
PL
Oba glosowane wyroki Trybunału Konstytucyjnego – w sprawach K 52/16 i SK 12/99 – należy uznać za nietrafne. Ten drugi wyrok jest niejako konsekwencją tego pierwszego. Teza pierwszego wyroku została sformułowana zbyt szeroko, a powinna być ograniczona tylko do sytuacji, w której przepisy prawa administracyjnego wprost nie chronią danej należności i nie przyznają tej ochronie drogi sądowej. Ta sytuacja doprowadziła do rozszerzenia kompetencji Sądu Najwyższego i sądów powszechnych na kolejne instytucje prawa cywilnego w sytuacji, gdy przepisy prawa podatkowego taką drogę ochrony, w tym drogę przed sądami administracyjnymi, przewidują. Trudno na tym etapie – mimo ukształtowanej przez kilkanaście lat jednolitej linii orzeczniczej sądów powszechnych i Sądu Najwyższego – przesądzić ten kierunek orzeczniczy. Tylko droga przed Trybunałem Sprawiedliwości Unii Europejskiej albo ingerencja ustawodawcy może ten niekorzystny kierunek orzecznictwa zmienić.
2
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Between exercising of public powers and economic activity. The latest findings on the notion of entrepreneur made in the process of judicial review of the decision of the President of the Office of Competition and Consumer Protection

99%
JARECKI S. A.
Central and Eastern European Journal of Management and Economics (CEEJME)
|
2017
|
issue No. 2
115-130
EN
There is no doubt that public authorities may be directly or indirectly involved in economic activity. A traditional way of distinguish state activity which is not subject to the rules of the market is to decide when the state acts as public authority. In case of state activity two category of situations should be distinguished: these where the state is engaged in an economic activity (sphere of dominium) and these when the state acts by exercising of public powers (sphere of imperium). In the opinion of the author of the article, the distinction between imperium and dominium is still relevant. According to the Competition and Consumer Protection Act of February 16, 2007, an entrepreneur is inter alia natural and legal person, as well as an organisational unit without a legal status to which legislation grants legal capacity, organising or providing public utility services which do not constitute economic activity in the meaning of the provisions on freedom of economic activity. The President of the Office of Competition and Consumer Protection found that public authorities exercising their administrative powers (sphere of imperium) may be classified as entrepreneurs. In the recent decisions which were subject of judicial review the President of UOKiK decided that the National Health Fund – a state authority responsible for organization and management of health care services in Poland – is an entrepreneur in the meaning of the Polish law (act on competition and consumer protection). The aim of this article is to answer the question whether competition rules should be applied to the state activity in the imperium sphere. This article will focus on the notion of an entrepreneur (undertaking) in polish and EU law in the context of the activity of the state.
3
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Property and “Nuda Potestas” as Constitutions of Reinach’s Philosophy of Law

99%
Massa M.
Acta Universitatis Lodziensis. Folia Iuridica
|
2020
|
vol. 90
75-89
EN
This contribution centers on the notions of property and nuda potestas in Reinach’s philosophy of law. I aim to demonstrate how both terms ground an important part of Reinach’s understanding of a priori condition for civil rights. Consequently, I assess the principle of property with a comparison to Luis de Molina, since he shows in his De Iustitia et Iure how dominium and rights justify some forms of property (lay and ecclesiastical) and political power (Molina 1659, disp2 n1; Kaufmann 2014, 129). Hence, the right of the person is discussed by following the potestas. In Die apriorischen Grundlagen des bürgerlichen Rechtes, Reinach implicitly refers to the nuda potestas, which is a kind of power that can be applied only formally and not in fact to something else and for that reason, it can only be caught a priori, since acts are performed by another person within it. This is the reason why the rights of a person can be divided between more people, and it is at first just a kind of property, which can be exercised upon the individual. Consequently, I divide my contribution as follows. First, in considering the social act, I show how its characteristics of Anspruch and Verbindlichkeit result from the commitment that human beings make to one another. In doing this, I discuss the particular condition of slavery through which it is possible to find the property and the nuda potestas since there is no enjoyment of the good to which it refers. Second, I apply both concepts by showing a parallel with Luis de Molina. This comes about in consideration of the case of dominium, in which absolute rights can be ascribed to their relative claim. Third and finally, I offer a critique of Reinach, in which I show how absolute rights and relative claims cannot be assimilated.
4
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À propos de la notion de crise du clerge

71%
Luna P. F.
Hereditas Monasteriorium
|
2015
|
vol. 7
19-28
PL
Autor analizuje koncepcję kryzysu duchowieństwa i jej stosowanie przez specjalistów. Jego analiza opiera się na dostępnej literaturze oraz badaniach własnych. Autor wybrał trzy kwestie. Pierwsza dotyczy kryzysów finansowych duchowieństwa oraz ich źródeł; druga – władzy duchowieństwa nad dobrami doczesnymi; trzecia – osłabienia władzy duchowieństwa nad społeczeństwem. Następnie autor proponuje ponowne ustalenie chronologii samej koncepcji oraz przeanalizowanie zmian narzuconych przez sekularyzację społeczeństw europejskich i osłabienie pozycji kleru w społeczeństwie.
EN
The author of the article reviews the concept of crisis of the clergy and its use by specialists. His analysis is based on the available literature and his own research. He has chosen three questions. The first concerns the financial crises of the clergy and their origins; the second – the dominion over temporal goods; the third – the weakening of the clergy’s grip on society. The author then proposes to redefine the chronology of the concept itself and also to review the changes imposed by the secularisation of European societies and the decline of the place of the clergy in society.
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