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Problem opodatkowania świadczeń na zaspokojenie potrzeb rodziny (art. 27 k.r.o.)

100%
Kabza E.
Studia Prawno-Ekonomiczne
|
2016
|
vol. CI
71-85
PL
Obowiązek wzajemnej pomocy między małżonkami (zarówno o charakterze majątkowym, jak i niemajątkowym), uregulowany w art. 27 kodeksu rodzinnego i opiekuńczego, jest najbardziej podstawowym obowiązkiem małżeńskim, który nie podlega dyspozycji stron i nie zależy od łączącego małżonków ustroju majątkowego. Niemniej jednak małżeński ustrój majątkowy oraz sposób realizacji obowiązku dostarczania środków na zaspokojenie potrzeb rodziny ma znaczenie na gruncie ustawy o podatku dochodowym od osób fizycznych. Opodatkowaniu nie podlegają bowiem wyłącznie świadczenia na zaspokojenie potrzeb rodziny spełniane dobrowolnie oraz te zasądzone przez sąd, o ile małżonków łączy ustrój wspólności. W artykule przedstawiono krytyczną analizę aktualnego stanu prawnego.
EN
The duty of the marital help and support, regulated by art. 27 of the Family and Guardianship Code, is the most basic marital duty, which applies to each and every marriage, irrespective of the specific matrimonial property regime or other agreements between husband and wife. However, matrimonial property regime and means of realisation of the marital duty of help and support are important on the ground of the Natural Persons’ Income Tax Act. There is no taxation of benefits to satisfy the family needs only if these benefits are fulfilled voluntarily or if they are subject to marital property co-ownership and are imposed by court. The aim of the paper is to provide a critical analysis of the current law.
2
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Problem stosowania analogii w prawie cywilnym

100%
Kabza E.
Forum Prawnicze
|
2010
|
issue 1 (1)
44-65
EN
The article deals with a problem of using reasoning per analogiam in Polish civil law. Nevertheless, at first, it was essential to make some general remarks on this most frequently used technique of legal argument. The paper discusses not only the concept of lacuna and the problem of „relevant” similarity as two necessary and sufficient conditions for the analogical argumentation, but also the method of application of analogy in legal reasoning. However, the article shows both theoretical background of reasoning per analogiam in Polish civil law (analogy „in book”) and analogy „in action”. Many cases from the private law application practice serve as an example for a careful examination of a question under discussion. Among them, noteworthy is to mention about the sanction of defective legal act of legal person (society) or about the application of argumentum a simile in property law. Also some widely held views are challenged in this paper – in the midst of them statement that reasoning by analogy is a tool for petrification of the legal order. It was also the author’s aim to emphasize the inconsistency in judicial opinions on various material aspects – the problem of article 656 of Polish civil code is one of the best examples. Finally, it was vital to mention that the winds of change with regard to the meaning of separation of powers are blowing. As far as some distinguished scholars are concerned, it’s high time to recognize the lawmaking character of a judicial exposition of the existing law. The practice of creative judicial interpretation which is mainly developed due to reasoning per analogiam confirms the abovementioned statement.
3
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Precedensowy i prawotwórczy charakter orzeczeń Sądu Najwyższego. Kilka uwag na tle uchwały z 14 września 2007 r.1

100%
Kabza E.
Forum Prawnicze
|
2011
|
issue 3 (5)
44-56
EN
The article deals with the case of a sanction provided for a defective legal act of a legal person (society) which serves as a background for discussion on a problem of precedential and law-making decisions of the Polish Supreme Court. As a matter of principle, courts in Poland are not empowered to create law. However, on closer examination of the case-law it appears that the abovementioned clause is false in many cases and often the final result of judicial proceedings is in fact in the court’s hands. It seems that the main difference between the common law and the civil law is not precedential and the law-making character of rulings per se but the way in which they are reasoned. The case under discussion does not only neatly illustrate that it is high time to recognize the lawmaking character of judicial exposition of the existing law but also may be an instructive example of the current judicial approach to the separation of powers.
4
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Zakres podmiotowy i przedmiotowy obowiązku wzajemnej pomocy między małżonkami (art. 27 k.r.o.)

100%
Kabza E.
Forum Prawnicze
|
2016
|
issue 6 (38)
45–61
EN
The relevant provisions of Article 27 of the Polish Family and Guardianship Code that institute a marital duty to help and support are mandatory and apply “by default,” i.e. to each and every marriage, irrespective of the specific matrimonial property regime or other pre-nuptial agreements between husband and wife. The paper explores the scope of this support obligation (both substantive and personal), and considers the impact of the spousal cohabitation status on the support obligation both in Polish and foreign law. Despite being commonly accepted and invoked in both everyday parlance and judicial discourse, several contrasts may be drawn with regard to the duty between family codes in force across European jurisdictions, and the Model Family Code.
5

O potrzebie zmian w prawie spadkowym w kontekście projektu ustawy z dnia 15 grudnia 2021 r.

63%
Justyński T., Kabza E.
Przegląd Legislacyjny
|
2022
|
issue PL 1 (119)/2022
10-31
EN
The article deals with an analysis of the draft amendment to the Polish inheritance law, presented by the Ministry of Justice. The Authors make a number of critical comments and proposals for changes by taking into consideration the comparative law context. It is undoubtful that the reform is indispensable. But there are some doubts about the scope and shape of the planned changes. For instance, it is impossible to accept the proposed restriction of the circle of statutory heirs, especially for the reason given in the explanatory memorandum to the presented legal act – i.e. to improve the efficiency and speed of judicial procedures. Similarly, the “new” premise of unworthiness poses a lot of questions and cannot be accepted in its proposed form. It is also high time for the legislator to enable the parents of the minor heir to submit effectively a declaration of acceptance or rejection of inheritance. But the suggested solution to this problem is far from satisfactory. The Authors approve the limitation cum viribus hereditatis of liability for debts under the succession if the statutory heir is a commune or State Treasury (acting as “compulsory” heirs).
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