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EN
In the author’s opinion, the proposed exemption from tax health insurance contributions is more favorable to pensioners receiving higher pensions or disability pensions. This is not a proper way to improve the financial situation of pensioners. The changes privilege one group of pensioners, what may be considered as incompatible to the Constitution of the Republic of Poland. The bill is inconsistent with Article 18 of the TFEU regarding amendments to the Act on Personal Income Tax. In the current system of income taxation, the instrument that most completely fulfills the principles of universality, equality and tax justice is the tax-free allowance.
EN
In the context of the presented bill there is a conflict of two socially and legally significant values. One of them is the rapidity of proceedings before the Supreme Court, while the other one is the need to ensure protection of the rights and interests of entities submitting cassation complaint, in case such rights and interests have been violated as a result of the appealed decision. The abolition of the institution of a pre-trial and the transfer of all cassation appeals to the substantive recognition by the Supreme Court will cause a significant increase in the number of pending civil cases and will also extend the average duration of proceedings before the Supreme Court. In order to implement the proposed regulations, the possibility of increasing the number of judges or judicial assistants in the Civil Chamber and the Chamber of Labor and Social Insurance should be considered.
EN
The bill provides for the replacement of the current Act on Arms and Ammunition with a new statute containing, inter alia, more detailed definitions of types of weapons, changes regarding the system of issuing weapon permits and new rules on the location of shooting ranges. The author has reservations about the constitutionality of the proposed use, in the criminal provisions, of references to entire chapters of the bill, which may make it impossible to clearly define what behaviour will constitute a criminal offence.
EN
According to the author, creating the possibility of selling real estate by means of an electronic auction should be considered advisable and the direction of the adopted solutions should be generally assessed positively. Some of the proposed solutions need to be clarified or re-examined. Accepting the necessity of holding “remote” hearings and public sessions in a “distant” form, particularly during the state of epidemic danger or the state of epidemics, seems to be a correct solution. On the other hand the proposed regulations regarding the possibility of holding a closed hearing, are questionable. Changes concerning the possibility of communicating with the court by electronic means should, in principle, be considered desirable. However, the form of the proposed solutions – especially concerning electronic delivery – raises reservations
EN
The author analyses the proposed amendments to the Criminal Code. She considers the introduction of the concept of “sexual autonomy” proposed in the bill as unnecessary, due to the existence of the notion of human freedom in the sexual sphere, considered both on a negative and positive level. The bill assumes, inter alia, a change in the statutory features of the crime of rape, which may result in decriminalization of certain cases that are currently covered by the “deception” features in the crime of rape. The author raises substantive doubts about the bill, which in her opinion require further legislative work.
EN
The author of the opinion points out the advantages of the bill, including acceleration of the digitization of proceedings, postponement of the implementation of the eKRS (the electronic National Court Register) and the simple joint-stock company. The most controversial and doubtful is the introduction of trying civil and administrative cases in closed sessions, regarding civil and administrative cases, when it is not possible to hold a hearing or an open session remotely or the introduction of a solution in the form of recognizing as delivered electronically reproduced documents to professional attorneys on the next working day after the court enters them into the means of electronic communication.
EN
In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so‑called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a  tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.
EN
Research background: During the COVID-19 pandemic, public sector entities encountered extraordinary difficulties in maintaining the delivery of public services. They were ill-equipped to operate in the unpredictable circumstances of the pandemic, causing a significant impact on the accessibility and quality of public services. This scenario also highlighted the importance of the resilience of the public sector, which entails an organization's capacity to function in a crisis setting and uncover opportunities that might not have been evident during normal circumstances. Purpose of the article: This study aims to assess development trends within public sector resilience and their impact on the quality of public services. As resilience is realized through a three-phase prism - i.e., Planning, Adaptation, and Enhanced Learning - we hypothesize that Adaptation is endogenously interrelated with Planning and positively affects Enhanced Learning, which in turn positively impacts Service Quality. Methods: Two successive surveys were carried out to examine the links between organizational resilience and Service Quality in the public sector. The first involved interviewing 401 senior managers of the organizations that provide public services in Lithuania to assess their level of organizational resilience. The second survey involved questioning individuals aged 18 and above who had used the services of the previously surveyed organizations. In total, 3,609 public service users were interviewed to gather data on Service Quality. Structural equation modeling was performed to analyze the data collected. Findings & value added: The results of structural equation modeling revealed that Enhanced Learning positively and significantly affects Service Quality. The findings of this study suggest that the bounce-back stage of organizational resilience, i.e., Adaptation, indirectly affects Service Quality through the bounce-forward stage, i.e., Enhanced Learning. Thus, Enhanced Learning acts both as an accelerator of Service Quality and as a moderator of the effect that other stages of organizational resilience have on Service Quality. The primary contribution of this article is its discovery that Service Quality develops from Enhanced Learning, implying that the optimal approach to service provision is based on both newly acquired knowledge and experience gained during challenging times. This enables organizations to transform their service delivery in response to the realities of changing circumstances, thereby creating opportunities to prepare for future challenges from the standpoint of a new equilibrium.
EN
The article presents the possible directions of management of cultural heritage objects (CHO) and identifies potential areas and range of impact effects based on the above resources. The second part of the article presents a general summary of the analysis and assessments which potentially can be used for a survey of the socio-economic impact of these projects on local and regional development.
EN
The study focuses on the issue of legal effects of regulations. It indicates the legal context of the proposed solutions and signals possi-ble legal problems related to the introduction of the proposed regulations into the legal system. The study points out, inter alia, that the current Article 114 § 1 of the Act of 25 February 1964 — Family and Guardianship Code — assuming one of the possible inter-pretations of the notion of a ‘child’ — may be inconsistent with the proposed Article 72(2a) of the Fundamental Law to the extent to which it excludes the admissibility of adoption of a woman who at the time of filing an application for adoption was under 18 years of age, but became of age through marriage.
EN
The bill aims at paying respect and remembrance to persons who died during a period of peace due to natural causes, but who took part in struggles for the independence and sovereignty of Poland. The bill envisages the creation of a collective record of graves of veterans of struggles for the independence and sovereignty of the Poland, carried out by the President of the Institute of National Remembrance, and the introduction of the system of a financial support for entities that take care for such graves. In the opinion of the author of the impact assessment, the procedure for making entries in the record of graves, and granting or refusing grants or pecuniary benefits should to be regulated in a more detailed way. It has a fragmentary character and does not contain any significant elements enabling the proper functioning of the procedure, which will significantly and permanently charge the state budget.
EN
In the author’s opinion the instruments proposed in the bill may fail to fulfil their task in terms of solution of the housing problem among young people. On the contrary, it can speed up depopulation of small and middle-sized towns. The bill may have unfavourable economic and social consequences on the housing market and also a negative impact on the finances of gminas (communes). The author points out that granting housing allowances to the young adults without housing problems is contrary to the principle of economic prudence.
EN
The aim of the opinion is to assess the impact of the Government’s draft bill on interest rate subsidies for bank loans granted to provide financial liquidity to entrepreneurs affected by COVID-19 and amending certain other acts. The changes to the law made in this respect meet social expectations.
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2018
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vol. 63
|
issue 2 (379)
60-73
XX
Over the last dozen of years, many activities have been undertaken related to the reform of the law establishment system, however its quality still calls for improvements. The mediocre quality of the regulations established in our country has been evidenced, among others, by the position of Poland in the rankings on regulatory environment. For instance, in the Sustainable Governance Indicators (SGI) ranking done by the Bertelsmann Foundation, in the item related to the application of the mechanisms to identify the needs, objectives and socio-economic impact of newly introduced regulations, Poland was as low as on the 37th position out of the 41 countries subject to the ranking in 2017. In their article, the authors analyse the law establishment process from the perspective of the correctness of forecasting socio-economic effects (impact assessment) of drafted regulations. The examination was based on the findings of the NIK audit conducted in the area in the government legislative process.
EN
The opinion contains the analysis of the government’s bill Law on higher education and science and the government’s bill Introductory provisions to the Law on higher education and science. The author analyzes legal matters referring to both bills (conceivable legislative flaws, language mistakes, the legislator’s lack of precision, excessive delegations to pass executive acts), as well as their substance (the extent of problem-solving, expediency of the proposed solutions, conformity of aims with the methods of their realization, economic, social and political effects). The author also remarks on the procedure for preparing the bill and proceeding thereon, the extent of social consultations, opinions of the groups affected by the bill and the pace of the legislative works.
EN
The article presents results of a study of how immovable cultural heritage used for commercial purposes of tourism affects local communities. The study is based on data collected in direct interviews with property owners and representatives of local authorities and a questionnaire survey of local residents concerning sixteen historic buildings used as hotels, which are located in rural areas of Wielkopolskie province. It was found that the provision of additional, free cultural functions for local communities by property owners and/or local authorities exerts a greater socio-cultural impact and contributes to local, sustainable development. Based on the results of the study, it can be concluded that when historic buildings of this kind are used for commercial purposes it is important to ensure that they are part of the cultural experience not only for hotel guests but also for the local community. In this way, entire communities can appreciate their local cultural heritage (socio-cultural impact), which in turn strengthens cultural sustainability.
EN
The proposal of a provision that authorizes the Prime Minister to award for special rewards from a general reserve of the state budget seems to differ from an academic opinion that the feature of the general reserve is the lack of indication of its allocation in moment of its adoption. Non-specification of events, which may serve as prerequisites for awarding a special reward, and the inclusion of the regulation in the act, may raise some concerns. The bill may (in respect of taxation) differentiate between people who may be awarded with a special rewards by the Prime Minister, and people who may be awarded for their special achievements by ministers.
EN
The bill regulates matters related to the protection of historical memory about persons of mertit participating in struggles for the independence and sovereignty of Poland, in particular in the Warsaw Uprising. Entry into force of the proposed act will cause financial effects for the state budget in the form of increased spending. The explanatory statement to the bill not include any information about the costs, even estimated ones, of maintaining and renovating burial places covered by the prohibition on reburial, as well as about the criteria for distribution of funds intended for financing the purposes determined in the Act. Moreover sources of funds of the state budget from which the undertakings provided in bill would be financed have not been specifies. The author also expresses doubts about the compatibility of the procedure for issuing the decision on the prohibition of using the grave for reburial with Article 2 of the Constitution of the Republic of Poland, due to its rudimentary character, which results in the lack of legal certainty.
EN
This article discusses the experiences and outcomes of the ex-post evaluations of two legal acts, i.e. the Act on Reuse of Public Sector Information and the Act on Free Legal Assistance, Free Civic Counseling, and Legal Education, performed by two non-governmental organizations, Fundacja ePaństwo and the INPRIS Institute for Law and Society. The conclusions from these evaluations and the testing of the applied evaluation tools formed the basis for an attempt to develop tools for active and professional NGO participation in the law-making process. Both evaluations aimed to verify the extent to which the data presented in the relevant impact assessments and statements of reasons lend themselves to evaluating Obywatelska analiza prawa... whether the two above-mentioned pieces of legislation are fit for purpose and effective. The research has found both laws to be dysfunctional, and identified specific problems which require a legislative, organizational, or financial response. The usability of impact analyses for further ex-post evaluations of the fitness and effectiveness of the laws concerned was confirmed to be poor. The most important reason behind this situation is the quality of data provided in impact assessments. Those willing to do similar research will be able to use the methodology and tools developed for evaluating ex post laws.
PL
W artykule omówiono doświadczenia i wyniki badań dwóch organizacji pozarządowych – Fundacji ePaństwo oraz Instytutu Prawa i Społeczeństwa INPRIS – które przeprowadziły ewaluację ex post dwóch aktów prawnych: Ustawy o ponownym wykorzystaniu informacji sektora publicznego i Ustawy o nieodpłatnej pomocy prawnej, nieodpłatnym poradnictwie obywatelskim oraz edukacji prawnej. Wnioski z tych badań oraz testowania użytych narzędzi posłużyły do próby wypracowania narzędzi aktywnego i profesjonalnego uczestniczenia organizacji pozarządowych w procedurach stanowienia prawa. Celem obu ewaluacji było także zweryfikowanie, w jakim stopniu dane zawarte w ocenach skutków regulacji oraz uzasadnieniach aktów prawnych pozwalają na ocenę osiągnięcia celów i skuteczności obu ustaw. Badania wykazały dysfunkcjonalności obu ustaw, wskazano konkretne problemy wymagające reakcji legislacyjnej, organizacyjnej lub finansowanej. Potwierdziły one niską przydatność ocen skutków regulacji dla późniejszej ewaluacji ex post celowości i skuteczności badanych ustaw. Najważniejszym powodem tego stanu rzeczy jest jakość danych umieszczanych w ocenach skutków regulacji. Chętni do podobnych badań będą mogli wykorzystać wypracowaną metodologię i narzędzia ewaluacji prawa ex post.
EN
The aim of the study is to underline the importance of regulation – in the context of compliance – as a strategic tool and an element of the new strategic thinking. The concept of compliance is treated as an essential element of the proper functioning of the company. Compliance has to ensure the company’s structure, which will also ensure that its operations will not infringe the law. The compliance function allows not only to optimize risk management, but also enables increasing the organizational culture of the company and is a factor that strengthens the competitiveness of the company. Compliance issues are subjected to scientific analysis and consultancy sector offers services with its implementation, as well as certification of the CMS. These phenomena are examined on the example of the market for new technologies and intellectual property rights on the Internet in reference to the achievements of economic analysis of law and the regulatory impact assessment.
PL
Celem opracowania jest zbadanie znaczenia regulacji – w kontekście compliance – jako narzędzia strategicznego oraz elementu nowego myślenia strategicznego. Koncepcja compliance jest traktowana jako niezbędny element prawidłowego funkcjonowania przedsiębiorstwa. Compliance to zapewnienie takiej struktury przedsiębiorstwa, która sprawi, iż w jego funkcjonowaniu nie będzie dochodziło do nieprawidłowości. Funkcja compliance pozwala nie tylko zoptymalizować zarządzanie ryzykiem, ale również podnosi kulturę organizacyjną przedsiębiorstwa i jest czynnikiem zwiększającym konkurencyjność przedsiębiorstwa. Zagadnienia compliance są poddawane analizie naukowej, a sektor doradztwa oferuje usługi doradcze przy implementacji i certyfikacji CMS. Zjawiska te są poddane badaniu na przykładzie rynku nowych technologii oraz praw własności intelektualnej w internecie, w nawiązaniu do dorobku ekonomicznej analizy prawa i oceny skutków regulacji.
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