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EN
The article deals with the concept of legal administrative situation. The author describes, analyzes and assesses the content of the concept and doctrinal classification of legal administrative situation. The article attempts to relate to the scientific achievements of Professor Jan Boć.
EN
The notion of the administrative-legal relationship is the basis of the dogmatics of Polish administrative law. Over the years, the doctrinal framework of this concept has been established by the doctrine of public law. At the same time, an extremely fruitful dogmatics discussion about this concept both in German law and practice has taken place. Therefore, the article attempts to present discoveries of the German doctrine of public law in this area. The review of the German literature conducted in the article shows that, despite some disputes, the German authors currently believe that the administrative-legal relationship is a useful tool for the analysis of rights and obligations in comprehensive legal relations, as well as cooperative frameworks. Contemporary German scholars, who do not distinguish the concept of a legal situation, unlike in Poland, believe that as part of the modernization processes in administration, the concept of the administrative-legal relationship can be used to solve complex legal issues.The above-mentioned discoveries made by German scholars could act as significant inspiration for the Polish doctrine of public law, especially in the context of the draft to introduce an administrative agreement into Polish law. Of particular importance here is the fact that in Germany there is a different system of the legal forms of administration activity, of which an administrative agreement is a vital component. It is indicated in the paper that Polish scholars see the possibility of describing complex legal constructions by the notion of the administrative-legal relationship in the simultaneous or complementary use of the concept of the administrative-legal situation. One should consider whether the same or better effects cannot be achieved much more easily, namely by modifying the understanding in the doctrine of the notion of administrative-legal relationship, more appropriate to the analysis of cooperative frameworks in administra
PL
The notion of the administrative-legal relationship is the basis of the dogmatics of Polish administrative law. Over the years, the doctrinal framework of this concept has been established by the doctrine of public law. At the same time, an extremely fruitful dogmatics discussion about this concept both in German law and practice has taken place. Therefore, the article attempts to present discoveries of the German doctrine of public law in this area. The review of the German literature conducted in the article shows that, despite some disputes, the German authors currently believe that the administrative-legal relationship is a useful tool for the analysis of rights and obligations in comprehensive legal relations, as well as cooperative frameworks. Contemporary German scholars, who do not distinguish the concept of a legal situation, unlike in Poland, believe that as part of the modernization processes in administration, the concept of the administrative-legal relationship can be used to solve complex legal issues.The above-mentioned discoveries made by German scholars could act as significant inspiration for the Polish doctrine of public law, especially in the context of the draft to introduce an administrative agreement into Polish law. Of particular importance here is the fact that in Germany there is a different system of the legal forms of administration activity, of which an administrative agreement is a vital component. It is indicated in the paper that Polish scholars see the possibility of describing complex legal constructions by the notion of the administrative-legal relationship in the simultaneous or complementary use of the concept of the administrative-legal situation. One should consider whether the same or better effects cannot be achieved much more easily, namely by modifying the understanding in the doctrine of the notion of administrative-legal relationship, more appropriate to the analysis of cooperative frameworks in administration.
EN
The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions. In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.
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Orzecznictwo i doktryna jako źródło prawa prywatnego

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EN
In Polish legal literature, it has long been pointed out that jurisprudence and doctrine have an impact on the formation of legal norms. In private law, the influence of jurisprudence and doctrine is particularly visible. Despite the unambiguous determination in art. 87 of the Constitution of the Republic of Poland, which is a source of law, and lack of case law and doctrine in this list, they play an important role in the creation of the norms of applicable law. In the private law doctrine, it is assumed that the norm of applied law is nothing else but a legal relation understood as a pattern of authorized and prescribed behavior for its parties. Such a relationship that arises from a legal event is shaped by elements derived from: ius cogens norms, parties agreement, ius dispositivi norms, non-legal norms to which the law or agreement of the parties refers, and ultimately by a court decision, within the limits specified in art. 322 k.p.c (Code of Civil Procedure). The presented study is devoted to demonstrating what is the role of jurisprudence and the doctrine supporting it in the interpretation of the concepts used in the regulations and what are the relations between the legislator and the case law in this respect.
EN
It is not an easy task to resolve intertemporal problems. This publication is an attempt to create a theory of solving such concerns, accompanying any changes in legal system, as quickly and correctly. as possible. The author focuses on regulations belonging to the contract law. The starting point of this article was an analysis of transitional provisions contained in amendments to Civil Code and in the introductory regulations of the Civil Code. This procedure leads up to a method of managing intertemporal conflicts between undergone significant changes of the legal system which is used by the legislature itself. Considerations begin with an introduction to the issues of the private intertemporal law by a brief characterization of intertemporal law basic rules approved by literature and jurisdiction. Then, the basic principles of the intertemporal law on the basis of the introductory regulations of the Civil Code have been discussed. At the end of this publication a theory of resolving intertemporal conflicts based on law of contract, which corresponds to the nature of obligations has been indicated.
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