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EN
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure are important. Therefore, the basic objective of the article is to demonstrate the sources of making tax law, with a particular emphasis on their classification in the tax law system. In fact, the position of particular types of sources of law in the system depends on three types of factors, such as: the position in the system of public authorities from which the source of law comes, its contents and the mode of its creation. Only a cumulative analysis of these three factors allows the prioritization of the legal acts constituting the sources of tax law. Despite notable achievements in the body of relevant literature, an attempt was made to re-analyse it in order to systematize the concepts and principles related to the subject matter in question. Furthermore, the jurisprudence was examined to emphasize that the sources of tax law also constitute a matter of argument in the judicature. Analysis of legal regulations in force and empirical methods were used as the basis for the study.
EN
The report refers to the All-Poland Scientific Conference held on 23–26 September 2018, organized by the Department of Theory and Philosophy of Law at the Faculty of Law, Canon Law and Administration of the John Paul II Catholic University of Lublin — the 23rd Meeting of the Departments of Theory of Philosophy of Law “State — Society — Culture: Formal and Informal Sources of Law”. The conference dealt with the problems of the sources of law and lawmaking, significant due to the scale of activity of lawmaking, the scope of juridization of social life and dynamic socio-cultural transformations.
EN
The civil law system entered the codification path during the 19th century, enabling the creation of uniformity, such as drafting a civil code and building a new (national) identity. The structure of the code suggests that it provides a comprehensive, internally coherent set of rules for private law. The adopted civil codes secure lawyers a systematic and coherent foundation for the legal system and legal reasoning. Codification allowed laws to be in an easily identified document easily. Traditionally, the civil law system has been subject to several codification and consolidation processes during different periods in time, influenced from political, social or economic reforms. In Albania after the proclamation of the Monarchy, work began on the preparation of various codes, with the crucial one being the Civil Code. The first Albanian Civil Code entered in force on the 1st of April 1929. This process was the first step for the Albanian Legislator to compare the secularity of the European legal framework to that of the Ottoman Empire. In 1991, the end of the communist era in Albania was marked by bringing the transformation of the economy into a market-oriented system and the creation of a legal system that protected the right of private property. The Albanian system as a continental system has developed a system based on systematic approach to laws, a procedure known as dogmatic approach. It has created an internal system of laws based on generally codified norms and principles. The purpose of this paper is to explain the impact of political, social or economic reforms in the codification process and the nature of legal sources in Albania.
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EN
The article deals with blanket norms and nullum crimen sine lege rule. The fi rst major problem, discussed by the author, were the reasons for enabling the use of a blanket provision in common criminal law. Pursuant to Article 42 (1) of the Constitution of the Republic of Poland, an act is only punished if criminal liability had been established by Parliament (by means of a statute) before the act was committed. Because inconsistent with Constitution are blanket regulations reference in the aggregate to other sources of law. Wherefore, the author critically examines the judgments of the Constitutional Tribunal. Furthermore, in the literature of the subject accepted is that blanket provision refer to uncodifi ed sources of law. In this matter the author took a different position, because an act is only punishable if offender broke the promulgated law. This interpretation is supported by the nullum crimen sine lege rule.
EN
The article deals with the spatial validity of acts of local law. Before the amendments introduced by the Acts of 25 June 2015 and 27 October 2017, the basic concept proposed by the representatives of doctrine with regard to the changes in the spatial validity of acts of local law was the concept of preserving the binding force of the acts of local law in force in a strictly defined area, i.e. local development plans. Other acts of local law were to expire. As a result of the analysis, it was confirmed that the amendments to both the Act of 8 March 1990 on Municipal Self-Government and the Act of 5 June 1998 on District Self-Government brought about the introduction of necessary regulations that had been awaited for many years – the legal gap in this area was filled with appropriate legal provisions. The article states that the legislator decided to adopt the model, according to which, in the case of mergers or changes in the borders of municipalities, acts of local law, as a rule, do not expire. The legislator took the position that such a solution does not conflict with the wording of Article 87 Paragraph 2 of the Constitution of the Republic of Poland, according to which the sources of generally binding law of the Republic of Poland are, in the area of activity of the authorities that established them, the acts of local law. The analysis of the amended regulations has proved that these new regulations have led to a solution to problems related to the validity of local acts of law in connection with the change of the area’s affiliation to a specific local government unit. Thus, it can be assumed that the amendments discussed here may lead to an acceleration and facilitation of processes related to mergers or changes in the borders of municipalities or districts.  
PL
Artykuł dotyczy aktów prawa wewnętrznego stanowionych przez prezydenta RP. Akty te powinny odpowiadać charakterystyce ustalonej w art. 93 Konstytucji RP. Zgodnie z tym przepisem uchwały Rady Ministrów oraz zarządzenia prezesa Rady Ministrów i ministrów mają charakter wewnętrzny i obowiązują tylko jednostki organizacyjnie podległe organowi wydającemu te akty. Zarządzenia są wydawane tylko na podstawie ustawy. Nie mogą one stanowić podstawy decyzji wobec obywateli, osób prawnych oraz innych podmiotów. Uchwały i zarządzenia podlegają kontroli co do ich zgodności z powszechnie obowiązującym prawem. Prezydent ma niewiele możliwości prawnych do stanowienia tego typu aktów. Przyznanie kompetencji prawotwórczej w odniesieniu do głowy państwa w kilku przypadkach wynika z Konstytucji RP. Dotyczy to Kancelarii Prezydenta RP, Rady Bezpieczeństwa Narodowego oraz Rady Gabinetowej. Przypadki te zostaną opisane w artykule.
EN
The article concerns the internal legislation adopted by the President. These acts should correspond to the characteristics set out in the Article 93 of the Polish Constitution. Under this provision, resolutions of the Council of Ministers and orders of the Prime Minister and ministers shall be of an internal character and shall bind only those organizational units subordinate to the organ which issues such an act. Orders shall only be issued on the basis of statute. They shall not serve as the basis for decisions taken in respect of citizens, legal persons and other subjects. Resolutions and orders shall be subject to scrutiny regarding their compliance with universally binding law. The president has few legal options to enact this type of legislation. The law-making power in relation to the head of state in a few cases is vested in the Constitution. This applies to the Presidential Chancellery, the National Security Council and the Cabinet Council. These cases are described in the article.
EN
This article is a polemical response to the article by Adam Krzywoń, on the “Basis for the Issuance of Internal Legal Enactments (Based on Article 93 para. 2 of the Constitution)”, published in Przegląd Sejmowy No. 2/2015. Krzywoń narrowly delineates the scope of examination and focuses his analysis on the effectiveness of operation of public institutions. However, the system of sources of law and the respect for freedom provides the context of polemical remarks. The text, in its assumptions, is intended to serve as supplementing the analytical perspective applied by Krzywoń. Law-making (i.e. adoption of universally binding laws, but also internal legal enactments) is that kind of activity which considerably interfere with legal situation of an individual and, therefore, there is need for a strict rules of interpretation of the competences. The scope of their conferral is precisely defi ned by the lawgiver. The freedom of an individual and the protection of its status provide basic assumptions in this respect. This relates also to the entities connected — within the hierarchy of administrative bodies – by employment relationship. Beyond the scope of law-making activities, the authorities should be given greater discretion in the performance of governance, provided that proper selection of measures is ensured, except for the legal provisions.
EN
The aim of the article is to present an interpretation of the requirement that internal legal enactments be issued on the basis of statute (Article 93 para. 2 of the Constitution). This constitutional prerequisite provides the basis for two kinds of approach. Under the fi rst one, Article 93(2) of the Constitution requires that an authorizing provision that defi nes the entity, the form and content of the internal enactment be created by statute. The second approach permits an internal enactments to be based on the norms of statute which defi ne the tasks and powers of a particular authority. In the author’s view, the interpretation of the statutory basis requirement should be made in reference to a number of constitutional principles, including reliability and effi ciency of the constitutional bodies as well as the stability and permanence of legislation. In view of these values, the requirement for a statutory basis should be treated fl exibly so as to provide an appropriate instrument to government administration to exert infl uence on its subordinate organizational structure.
EN
The author of the expertise analyses in detail the content of the Resolution No. 129/2020 of the National Electoral Commission (PKW) of 10 May 2020 and its legal consequences for the election of the President of the Republic of Poland, in the context of the regulation of the Polish Constitution and the Electoral Code. This Resolution was in fact an act supplementing the binding legal regulations, not directly provided for in the Polish legal system, and constituted a quasi-source of law. In the existing crisis reality of the COVID-19 pandemic, the impossibility of holding the presidential election on the originally ordered date of 10 May 2020, the Resolution enabled the Speaker of the Sejm to re-order and legally conduct the elections on the new date. The condition for its implementation was the publication in the Journal of Laws, which the author recommended.
PL
W artykule przedstawiono ewolucję koncepcji władztwa zakładowego i prawa zakładowego w sferze działania zakładu administracyjnego. Celem analizy jest wskazanie, przy pomocy jakich prawnych form działania administracji publicznej kształtowany jest status prawny użytkownika zakładu w sferze działania szkoły. Problematyka podejmowana w opracowaniu podzielona jest na trzy części: 1) reinterpretacja władztwa zakładowego w nauce prawa administracyjnego i w orzecznictwie sądowym, 2) prawne formy działania organów zakładu administracyjnego i władztwo zakładowe w sferze działania szkoły, 3) wygaśnięcie prawa do korzystania ze świadczeń zakładowych jako przejaw władztwa zakładowego.
EN
The article presents the evolution of the concept of the establishment’s power and sources of administrative establishmentsʼ law in the field of activity of the administrative establishment. The aim of the article is to explain what legal forms of public administration activity determine the legal situation of the administrative establishment user in the field of school activity. The subject matter of the article is divided into three parts: 1) reinterpretation of the concept of the establishment’s power in the doctrine of administrative law and in the judiciary; 2) legal forms of public administration activity and the establishment’s power in the field of a school’s activity; 3) expiration of the right to use administrative the establishment’s benefits as a manifestation of the establishment’s power.
EN
The article aims to help realize that to understand the changes which take place in space policy and space law, it is necessary to abandon the old course of thought and think the other way. The author exposes thesis that force to take a look at the law in a different way. He states that: all sources of international law (specified in Article 38 of the Statute of the ICJ) and EU law are in force in the Polish legal order, with the exception of international agreements, which only apply if they are ratified by the Republic of Poland and published in the Journal of Laws of the Republic of Poland. The legal policy (conducted by the competent authorities in each forum based on the specific procedures) is the ius reflex, which inspires the development of lex and vice versa. The law applies beyond the borders of states’ jurisdictions (res communis) in the maritime and outer space and becomes a constitutional element of the new civilization (market and culture), which gradually affects the law within the jurisdiction of states (sovereignty and sovereign rights). The power of law ceases to guarantee the resolution of international conflicts, which forces the application of the law of force. The sine qua non condition to survive the new civilization is to protect humanity and to share resources fairly in the process of transformation.
PL
Artykuł prezentuje zasadniczy przegląd problematyki źródeł prawa Republiki Słowackiej. Ukazuje poszczególne rodzaje źródeł prawa na Słowacji i ich konstytucyjnoprawne umocowanie, przy czym obejmuje także krytyczną analizę elementów procedury ustawodawczej i konstytucyjnej. Przybliża podstawowy kształt krajowego systemu prawnego, który w zamyśle tradycyjnej koncepcji ma kształt piramidy, a wierzchołek jej stanowi Konstytucja i ustawy konstytucyjne. Te tradycyjne rozumienie jest konfrontowane z rozwojem stosunków prawa międzynarodowego, prawa europejskiego i prawa krajowego na tle teorii międzysystemowego (intersystemowego) pluralizmu prawnego. W artykule także skupiono się na wytyczenie miejsca umów międzynarodowych w porządku prawnym Republiki Słowackiej ze szczególnym uwzględnieniem pozycji Europejskiej Konwencji o Ochronie Praw Człowieka i Podstawowych Wolności oraz Karty Podstawowych Praw i Wolności UE. W tym celu przybliżone zostało odpowiednie orzecznictwo Sądu Konstytucyjnego Republiki Słowackiej i podniesiono problematykę stosunku słowackiego prawa krajowego i prawa wspólnotowego UE. Jako graniczne kryterium uznawania zasady pierwszeństwa prawa UE na pierwszy plan wysuwa się niepisane materialne jądro słowackiej Konstytucji.
EN
The article gives a comprehensive overview of the issues of sources of law in the Slovak Republic. It describes the different types of sources of law of Slovak Republic and their constitutional and legal regulation and also focuses on the analysis of the critical moments of constitutional and legislative process. The text explains the basic form of the national legal system, which in the traditional terms takes the form of a pyramid, the top of which are the Constitution and constitutional acts. This traditional concept is confronted with the current development of relations of the systems of international law, European law and national law, on the background of the theory of inter – system legal pluralism. The article is focused on the definition of the status of international treaties in the legal order of the Slovak Republic, with particular emphasis on the status of the Convention for the Protection of Human Rights and Fundamental Freedoms (European Convention on Human Rights) and the Charter of Fundamental Rights and Freedoms of the European Union. For this purpose the relevant case-law of the Constitutional Court of the Slovak Republic is demonstrated, and the issue of the concept of the relationship between the national law of the Slovak Republic and the European Union is raised. The unspoken material core of the Constitution of the Slovak Republic is to be considered as a criterion of recognition of the principle of the primacy of European Union law.
RU
Автором рассматриваются проблемные аспекты систематизации законодательного арсенала противодействия организованной преступности и торговле людьми через призму обращения к вопросам доктрины уголовного права и предмета уголовно-правового регулирования. В работе акцентируется внимание на том, что эволюционирующая казахстанская правовая система в данный момент представляет в виде закономерного продукта синтеза доктринальных подходов и правовых традиций обычного (мусульманского), дореволюционного (российско-имперского), советского и современного глобализирующего права. Автор, основываясь на опыте международного сотрудничества по подготовке учебников, обращается к особенностям динамичного развития уголовного права в трех своих взаимосвязанных ипостасях (отрасли законодательства, науки и учебной дисциплины) и своевременного и адекватного доктринального осмысления и отражения в контексте глобализационных, модернизационных и инновационных процессов. На доктрину уголовного права и криминологическую науку в тандеме возлагается особая задача совместной выработки адекватных мер противодействия современным вызовам – организованной, профессиональной, террористической преступности и др. с использованием технологических возможностей четвертой индустриальной революции, в том числе всеобъемлющей цифровизации. Первые результаты налицо: сегодня уголовно-правовое регулирование меняет свою конфигурацию не только за счет привнесения в него норм иных отраслей, но и других правовых систем, что экспертами обозначается как конвергенция. Здесь кроется серьезный потенциал и открываются широкие горизонты развития доктрины уголовного права, законодательства и правоприменительной практики.
EN
The author examines the problematic aspects of systematization of the legislative Arsenal to combat organized crime and trafficking through the lens of raising issues of criminal law doctrine and the subject of criminal law regulation. The article focuses on the fact that the evolving Kazakh legal system at the moment is a logical product of the synthesis of doctrinal approaches and legal traditions of conventional (Muslim), pre-revolutionary (Russian-imperial), Soviet and modern globalizing law. The author, drawing on the experience of international cooperation in the process of preparation of the textbooks, refers to the features of the dynamic development of criminal law in three interrelated stages (the branch of legislation, science and academic discipline) and current and adequate doctrinal reflection in the context of globalization, modernization and innovation processes. The doctrine of criminal law and criminological science operating in tandem are entrusted with aspecial task of joint development of adequate countermeasures against modern challenges - organized, professional, terrorist crime, etc., using the technological capabilities of the fourth industrial revolution, including comprehensive digitalization. The first results can already be perceived: the criminal law regulation changes its configuration not only by bringing in it the norms of other industries, but also separate legal systems, which experts designate as convergence. It entails significant potential which opens wide horizons for the development of the doctrine of criminal law, legislation and law enforcement practice.
EN
The subject of the article is the legal acts of the President of the Russian Federation and the federal executive bodies: ministries, services, agencies and state corporations. The article uses the dogmatic-descriptive method and the comparative method. The subject of the analysis are both constitutional sources and sources not mentioned in the Basic Law, including in particular the multifunctional act called in Russian prikaz. The main research objective is to determine the normative nature of individual sources of law in the context of the political position of the President and federal executive bodies in the Russian political system. The article also calls for a change in the established translation of the act called rasporyazheniye in Russian from “regulation” to “order”.
EN
W opracowaniu analizie poddano, niezwykle ważną w polskiej teorii prawa, rozwiniętą koncepcję źródeł prawa autorstwa Zygmunta Ziembińskiego. Jej cechą jest odejście od wyłączności traktowania przepisów prawnych jako źródła prawa. Wprawdzie kompetencje ustawodawcze odgrywają w niej podstawową rolę, ale o przynależności danej normy do systemu decydują także inne czynniki. Najbardziej charakterystyczne w tym kontekście jest włączenie, obok reguł egzegezy (interpretacyjnych, inferencyjnych i kolizyjnych), trzech innych omawianych w tym artykule czynników: uzasadnienia politycznego (legitymizującego system prawny jako całość), zwyczaju (norm społecznych wprowadzanych do systemu prawa przez decyzje sądowe) oraz precedensu (potwierdzającego normę pozaprawną lub tworzącego normę prawną po akceptacji.
PL
The study analyses the ‘developed concept of sources of law’ created by Zygmunt Ziembiński in the second half of the 1960s, which was extremely important in Polish legal theory. Its main feature is a departure from the exclusivity of treating legal regulations as a source of law. While legislative competence plays a primary role in the conception, the inclusion of a norm in the system of law is also determined by other factors. The most characteristic in this context is the presence, in addition to the rules of exegesis (interpretative, inferential and conflict-solving), of three other factors discussed in this paper: political justification (legitimizing the legal system as a whole), customs (social norms introduced into the legal system by judicial decisions) and precedent (confirming an extra-legal norm or creating a legal norm after the acceptance of such an act by legal doctrine). This is why the concept not only breaks the positivist theoretical-legal paradigm, but also creates a realistic picture of the sources used in the decision-making processes of applying the law.
EN
This article constitutes an attempt to evaluate the legal status of legislative acts of internal character provided for in the Constitution and some actions exhibiting features of normative acts not provided for in the Constitution of the Republic of Poland of April 2, 1997 but present in the process of administering the state, from the perspective of legal positivism and the theory of law sources. In particular, the article attempts to answer the following questions: Do such acts constitute legislation from the point of view of legal positivism, i.e. can they be considered to be normative acts containing rules of a general and abstract content established or approved by the state?
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PL
Jaka jest istota nauczania i prawa, jest przedmiotem interpretacji. Punktem wyjścia powinno być pojęcie prawa, które nie istnieje bez normatywności, mocy wiążącej i przewidywalności. Na drodze nauczania prawa w wyżej zarysowanym rozumieniu stoją siły odśrodkowe skutkujące dezintegracją prawa. Należą do nich np.: tworzenie fałszywych źródeł prawa, takich jak: wiążące zalecenia oraz zmienianie treści aktów prawnych aktami niższej rangi, w czym celuje UE; nieformalne wprowadzanie przez prawników Europy kontynentalnej anglosaskiej doktryny stare decisis; wykorzystywanie interpretacji prawa do zmiany prawa; żądanie przez sądy unijne niestosowania prawa krajowego, jeśli dojdą do wniosku, że jest niezgodne z prawem UE – nawet w braku przepisów proceduralnych, które by na to pozwalały. Nauczając prawa, należy wybierać takie teorie i praktyki, które promują spójność systemu prawa. Niestety, nauczający muszą wybierać między sprzecznymi teoriami, co czyni z nich bojowników, a niekiedy męczenników.
EN
What is law and what is teaching – remains disputable. The departure point should be the notion of law, which cannot be said to exist without reference to normativity, binding power and predictability. The obstacle in teaching law is that there are several centrifugal forces resulting in disintegration of law. These are, for example: creating fake sources of law such as binding recommendations, amending laws by lower-ranking acts, which is the specialty of the EU; informally adopting the common law doctrine of stare decisis by Continental Judges; using the interpretation of law as a fig leaf for actually amending it; demanding the disregarding of national laws by judges if they come to the conclusion that national laws are in violation of the EU law by the EU Court, even if there is no procedural framework to do so. In teaching law, a teacher should promote theories and practices conducive to the cohesion of the legal system. Teachers have to take sides in the encounter of conflicting ideas and practices in the spirit of fighting for a better law.
PL
Artykuł bada ujęcie problemu polityczności w polskiej analitycznej teorii prawa. Tematyka ta nie była bezpośrednim obiektem rozważań autorów zaliczanych do tej tradycji. Jednak problemy legitymizacji systemu prawnego, źródeł prawa oraz interpretacji konstytucji można uznać za problemy związane z politycznością. Zadaniem autora tworzą one problematykę polityczności w obrębie polskiej analitycznej teorii prawa. Teoria analityczna rozważając te problemu kreśli wizję pożądanego społeczeństwa. Otwarte przyznanie się do problematyki polityczności w teorii analitycznej otwiera nowe pole badawcze. Wymaga to jednak zmiany przyzwyczajeń teoretyków i teoretyczek prawa w obszarze używanego języka. Takie otwarcie niesie ze sobą konieczność wprowadzenia języka filozofii polityki w obręb prawoznawstwa i wypracowanie nowych kryteriów walidacji twierdzeń teoretycznych.
EN
The article examines the concept of the political in the Polish analytical theory of law. This subject was not a direct object of considerations of the authors who worked in this vein. However, the legitimisation of the legal system, sources of law, and the interpretation of the constitution can be considered as problems related to the political. They give rise to the issues surrounding the political within the Polish analytical theory of law. When these problems are considered from the perspective of analytical theory, a vision of the desired society emerges. Frank admission to the problems of the political in analytical theory opens up a new field of research. However, this requires theoreticians of law to change the language they habitually use. Such an opening implies the need to introduce the language of political philosophy within the theory of law and to develop new criteria for validating theoretical statements.
EN
The book by Ivan Terljuk, that has been reviewed in this paper, analyzes chronologicaly the most important stages of the formation of socio-political constitution, as well as legal and judicial system of Ukraine, from their dawn until the beginning of the 21th century. The autor focuses especially on the problems of formation and development of the institutions of power and government, sources of law and the process of systematization of the rules of law. The most essential documents of Ukrainian law were also analyzed.
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