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EN
An important instrument of the fiscal policy is the real estate transfer tax. The approach of EU member states to it has been growing different and departing from the USA model. The comparative study of these heterogeneously different approaches presented in the article is illustrative. The real estate transfer tax system does not belong to the conferred competencies, but a touch of harmonization for states struggling with it, such as the Czech Republic, could help. Hence, the hypotheses to be confirmed or rejected are: (i) real estate transfer tax is inherently particular and harmonization resistant and (ii) real estate transfer tax is not indispensable per se. These hypotheses are addressed while using scientific methods and national statistics. The conclusions confirm both hypotheses and offer thoughts and issues for further research on the (in)capacity of the EU harmonization of the real estate transfer tax and on the (in)effectiveness of the real estate tax, as such.
EN
The provision of Article 40 paragraph 1 of the Polish Construction Law provides that the authority which issued the decision granting a building permit shall transfer the decision to another entity if it accepts all the conditions set out in this decision and make a statement of its right to use the property for construction purposes. The architectural and construction authority is obliged to transfer the decision when these conditions are met. The interpretation of Article 40 paragraph 1 of the Polish Construction Law seems to fully explain how the authority should transfer a decision granting a building permit. However, this rule refers only to a situation in which an existing investor voluntarily wants to transfer powers possessed by them to any other entity. Problems in the application of the provision arise when an existing investor cannot express their will. In the article I would like to present two such cases, which often become the subject of decisions of the authorities and in respect of which settlement is not uniform.
EN
With the Audio-Visual Media Services (AVMS) Directive the explicit regulation of product placement is introduced into the framework of European media law. The product placement is today one of most debated issue for the media law experts in Europe. What is the “product placement”? In what kind of programmes the product placement is allowed? What are the conditions these programmes have to fulfill in order to contain the product placement? The AVMS Directive states even the programmes during which is not allowed the product placement. How are reflected into the new Albanian draft-law on audiovisual media services the AVMS Directive obligations? These are some of the questions that the following article tries to answers.
EN
In the countries of the European Union a manufacturer, an importer, and an authorized representative have to meet the requirements for the type of goods. An action which allows to provide the same level of quality for all products is harmonization. As a rule harmonization is achieved by implementation of EU directives, which should by placed in the legal system of the Member States. But focus only on product quality may lead to generating large costs restraining economic development. Normalization should prevent this phenomenon. Normalization is a deliberate action adjusted to achieve saving, users interests and protection of life and health. Uniform rules concerning the placing on the market in every Member States directly provides the growth potential of the market and invites manufacturers and importers to act on the European market. By engaging in one-off activities they will gain access to a great and differentiated market. Additionally, the same requirements for the products promote technology development. Thus the interests of consumers are protected.
EN
This paper focuses on the civil liability of asset managers in Polish law. Following the transformation of the economic system and the development of the capital market in Poland, the importance of asset management has been gradually increasing, though it remains disproportionally lower when compared to the role of collective asset management in the form of investment funds. The chief purpose of both MiFID directives is to harmonize the rules applicable to investment firms providing brokerage services in Europe, and to protect the interests of investors using brokerage services. Although the civil liability of investment firms offering brokerage services is part of what is broadly construed as investor protection, the regulations on this matter have been left to the member states’ discretion. There is no doubt that discrepancies between member states in this respect diminish the harmonizing effect of both directives. This paper sets out todetermine the basic rules of civil liability of asset managers in Polish law, and present suggestions for the most common problems in this field.
EN
Research background: Modern European integration focuses on competition in the internal single market, embracing both competitiveness and consumer protection, and it aims at full harmonization in this arena. The hallmark, the Unfair Commercial Practices Directive from 2005, aims to overcome diverse social, political, legal and economic traditions. Is the implied protection against misleading practices an opportunity or a threat for Central European Regions? Purpose of the article: The primary purpose is to comparatively describe and critically assess the transposed legal frameworks. The secondary purpose is to study and evaluate their coherence in the light of the case law and their impact in Central Europe, in particular whether it represents an opportunity or a threat for the smart, sustainable and inclusive growth, i.e. boosting competitiveness and innovation along with consumer welfare. Methods: The cross-disciplinary and multi-jurisdictional nature of this paper, and its dual purposes, implies the use of Meta-Analysis, of various interpretation techniques suitable for legal texts and judicial decisions, of the critical comparison and of a holistic assessment of approaches and impacts. Legislation and case law are explored and the yielded knowledge and data are confronted with a field search and case studies. The dominating qualitative research and data are complemented by the quantitative research and data. Findings & Value added: For over one decade, the Unfair Commercial Practices Directive has required full harmonization of the protection against, among other items, misleading commercial practices, by legislatures and judges in the EU. The exploration pursuant to the two purposes suggests that this ambitious legislative and case law project entails a number of transposition approaches with varying levels of coherence, importance and impacts on the competitiveness and innovation of business and consumer welfare in Central Europe. Therefore, full harmonization should be either readjusted or relaxed.
EN
Research background: The Post-Lisbon EU aims at smart, sustainable, and inclusive growth on the single internal market, as indicated by the Europe 2020. The interplay of the competition and consumer protection on such a market is subject to harmonization. The Unfair Commercial Practices Directive has been made in order to achieve a full harmonization in this respect in 2007. However, EU member states share different social, political, legal and economic traditions and their approaches to unfair competition, in particular if committed via parasitic commercial practices, are dramatically diverse. In such a context, is it feasible, effective and efficient to install a full harmonization? Purpose of the article: The primary purpose of this article is to describe and assess approaches to unfair competition, in particular if committed via parasitic commercial practices, by the EU law and EU member states law. The secondary purpose is to study and evaluate possibilities for the feasible, effective and efficient harmonization, or their lack. Methods: The cross-disciplinary and multi-jurisdictional nature of this article, and its dual purposes, implies the use of Meta-Analysis, of the critical comparison of laws and the impact of their application, to the holistic perception of historical and national contexts, and to case studies. The primary and secondary sources are explored and the yield knowledge and data are confronted with the status quo. The dominating qualitative research and data are complemented by the quantitative research and data. Findings & Value added: The EU opted for an ambitious challenge to install via the Unfair Commercial Practices Directive a full harmonization of the regime against unfair commercial practices, including parasitic ones. The exploration pursuant to the duo of purposes suggests that the challenge is perhaps too ambitious and that the EU underestimated the dramatic diversity of approaches to unfair commercial practices, especially parasitic ones.
EN
Environmental degradation in the world in general, and in Africa in particular, is occurring on a scale of increasing concern. The challenge for public policy is to change the relationship between people and their environment in order to reverse this trend. To this end, in an internal and an international context characterized by, on the one hand, the establishment of democracy and the rule of law and, on the other, by the globalization of environmental law following the Rio Conference (1992) in particular, the rule of law has naturally emerged as the key tool for these transformations. The aim of this article is to identify and analyze the African legal instruments and the actions of transformation in the relationship between the regional legal framework and international environment law, with the goal of the sustainability of natural resources and sustainable living environment as the key environmental issues in a fragile region. Africa is in the processes of decision making and adopting environmental protection methods as it embarks on a normative production process, with the aim of producing a law combining international standards and local norms and practices. The contemporary issues of environmental protection in Africa are analyzed in an interdisciplinary approach.
EN
The article describes the evolutionary stages of Polish GAAP from the early 1990s to the present day in the context of basic harmonization trends. It explains that the developments have been shaped by two groups of international regulation, IFRS and the European Union directives. As a result, Polish GAAP represents an example of a mixed model accounting including features of both Anglo-American and Continental regulation.
PL
W artykule opisano rozwój polskiej rachunkowości od początku lat 90. XX w. do dnia dzisiejszego w kontekście harmonizacji. Wyjaśniono, że zmiany były kształtowane przez dwa źródła międzynarodowych regulacji: MSSF i dyrektywy Unii Europejskiej. W efekcie polska rachunkowość reprezentuje model mieszany, łącząc w sobie cechy zarówno rozwiązań anglo-amerykańskich, jak i kontynentalnych.
PL
The article deals with the situation of entrepreneurs – users and manufactur-ers of measuring instruments in Poland according to the harmonization of the Polish measurement law with the EU law after Polish accession to the European Union . The essence of the free movement of goods is presented as a determinant of technical harmonization of measuring instruments in the Single Internal Market of the EU . The article depicts furthermore the valid legal procedures such as the legal metrological control and the conformity assessment . These procedures are applied to the measuring instruments introduced into the market and being used in the context of the obligations of producers and users of measuring instruments
EN
This paper emphasises that Europeanisation of law contributes greatly to the phenomenon of decodification. The impact of European legislation on the position of the civil code as the main source of private law is clearly visible in the case of directly effective regulations. Also, implementation of directives can (and often does) lead to the creation of legislation regulating civil law matters, yet separate from the civil code. The Polish experience with implementation of directives concerning consumers protection makes for a good example. Regulation of timeshare contracts completely outside the civil code is – according to the Polish doctrine – a result of difficulties with integrating this particular provision into the codification of private law. If such difficulties are inevitable, so is also progressing decodification of civil law due to its advancing harmonization on the European level.
EN
The article is devoted to the description of the methods of correction of the semantic fields of words. We defined its main tasks, linguistic material and conditions of its use, substantiated the principles of the division of material into educational directions, specified the aims of this choice, defined the criteria for selecting the material (thematic principle, linguistic, morphological, frequency, hierarchical, etc.). These principles enabled us to form pivotal vocabulary groups for secondary school children, taking into account their linguistic experience and the curricula requirements for children with severe speech disorders. We described three main stages of the implementation of the remedial program, their purpose and directions of work, namely, the actualization of the existing knowledge of the child, the expansion of the lexical meaning through the accumulation of new words and the use of semantic ties to integrate them into existing semantic fields. The most critical and most important was the stage of harmonization, structuring and repolarization of semantic fields, in which conditions for independent construction and modification of semantic fields were created, as it provided for independent, competent work of children in selecting, processing and using the information obtained from different sources and branches of knowledge, as well as acquiring skills by one’s own choice or instruction to transform existing semantic fields. The article gives a list of practical tasks offered to children at different stages of remedy for individual and group work. Students worked with ready-made graphic structures of expressions and dynamic models. In order to visualize the process of forming semantic fields, in addition to the generally accepted models (associative chains), we proposed some projective models (“the snowball tree cluster", “the sundial", “the associative bush", and the “ multi-stage pyramid", which allowed to study quantitative and qualitative characteristics of semantic fields.
EN
In this research work, the author focuses on the analysis of the problem of specificity the regulatory protectionism in contemporary foreign trade policy. It has been emphasized that the talks between EU and USA will make reducing regulatory barriers. New agreements to remove trade barriers aim at reducing dead-weight costs and at increasing net social gains from international trade. The article examined the impact of investor-state dispute resolution mechanisms in reducing the power of national governments to regulate and elimination of market inequality. The article offers examples of successful regulatory cooperation efforts in the hope that it will shed light on possible approaches to addressing regulatory divergences. Ideally, the best way to address problems arising from regulatory divergence would be on a multilateral basis. The main aim of the article is the presentation of the specificity of the regulatory protectionism in contemporary foreign trade policy.
EN
Globalization and Ukraine association with EU imply including Ukrainian universities into the world scientific space. The aim of this article is to analyze the problem of drawing standards teaching, based on the experience of Ivano-Frankivsk National Technical University of Oil and Gas (Ukraine) and to summarize the experience of post Soviet states in a field of the new technical standards implementation. Experience of post Soviet states showed necessity to gradual transition to new standards. Based on this experience, main fundamental principles for new standards and technical regulations harmonization have been presented. The main directions of improving the system of personnel training and retraining in this field are: changing the educational institutions syllabuses to in-depth study of new standards and regulations and the skills to apply them in practice, monitoring the quality of educational programs of secondary and higher educational institutions; development of training programs for engineers and other technical personnel of basic new standards and regulations; compliance training programs and syllabuses for engineers, relevant to international training programs and syllabuses (taking into account the laws and traditions of the technical education in Ukraine); development of the national standards of education and certification on the basis of international standards.
EN
Since 2004, Poland has been joining the ranks of the European Union. This step towards assimilation with Western countries not only entails certain privileges, but also an obligation to respect EU law. One of the ambitions of the European Union is to harmonise the tax regulations of Member States, realised in the European policy, which is linked to the realisation of specific goals of international economic integration. Tax policy in the EU comprises two elements: direct taxation, which is at the exclusive disposal of the Member States, and indirect taxation, which concerns the free movement of goods and freedom to provide services in the single market. It is important to understand the extent of this harmonisation. It is essential to understand the basic concept of a ‚tax rule’.
PL
Streszczenie Polska od 2004 r. zasila szeregi Unii Europejskiej (UE). Ten krok w kierunku asymilacji z państwami Zachodu wiąże się nie tylko z określonymi przywilejami, ale również pociąga za sobą obowiązek respektowania prawa unijnego. Jedną z ambicji UE jest harmonizacja regulacji podatkowych państw członkowskich, która jest urzeczywistniana w polityce europejskiej i która jest powiązana z realizacją określonych celów międzynarodowej integracji gospodarczej. Polityka podatkowa w UE obejmuje dwa elementy: opodatkowanie bezpośrednie, które pozostaje w wyłącznej dyspozycji państw członkowskich, oraz opodatkowanie pośrednie, które dotyczy swobodnego przepływu towarów oraz swobody świadczenia usług na jednolitym rynku. Istotne jest przy tym zrozumienie zakresu owej harmonizacji, a ponadto niezbędne jest zrozumienie podstawowego terminu – „przepis podatkowy”.
EN
The paper will focus on requirements and thresholds set for the judiciary by the Damages Directive. Answered will also be questions on the specialization of courts and its application in Central and Eastern European (CEE) Member States of the EU, as well as on the involvement of national competition authorities (NCAs) in court proceedings. The paper provides also general thoughts regarding the specialization of courts and confronts them with the judiciary structure in CEE Member States in the context of private enforcement of competition law. While there is no uniform model of a judicial system, the paper provides a critical analysis of the centralization, specialization and decentralization of private enforcement models, taking into account also the importance of the training of judges. The relationship between NCAs and courts will be discussed whereby the role of NCAs in private enforcement defines the responsibility of the given public authority in private enforcement as a country’s policymaker.
Onomastica
|
2022
|
vol. 66
313-328
EN
The development of onomastic theory in national and international contexts brings new impulses and pressures on the existing terminological system, including the unequal use of specific terms and the relationships between them. In Slavic hydronomastics, both established national and international terms are used, and others are continually emerging, with some in competition with existing ones. In order for the terminological system to fulfil its tasks, the long-term goal should be to harmonize it in both national and international contexts. In this paper, we discuss the development and status of hydronomastic terminology in the Slavic context. We propose and justify possibilities for the functional elimination of hierarchical and definitional disproportions of the terms of marine and oceanic toponymy, namely oceanonym, pelagonym, talasonym, bationym. In Slavic onomastics, the names of inland water objects are divided into potamonyms, limnonyms and helonyms (formerly also baltonyms). The creation and use of synonymous terms to existing established terms (*paludonym to helonym) may be considered inappropriate. Only time will reveal the usefulness of other emerging hydronomastic terms (*krenonym, *glacionym, etc.) and the functionality of their inclusion in the terminological system. The term microhydronym as a type of microtoponym in some national onomastics covers the names of smaller standing and flowing waters (in Ukrainian onomastics, the term only refers to smaller standing waters), and it is used especially in East Slavic and partly also in South Slavic onomastics. However, such an understanding does not conflict with the above classification of hydronyms according to object types. The question remains whether the principles of creating an onomastic terminological system are current and if there is also a desire to harmonize onomastic terminology in the international context.
SK
Rozvoj onomastickej teórie v národných a medzinárodných súvislostiach prináša nové impulzy i tlaky na jestvujúci terminologický systém vrátane nerovnakého používania konkrétnych termínov a vzťahov medzi nimi. V slovanskej hydronomastike sa používajú zaužívané národné aj internacionálne termíny a postupne vznikajú ďalšie. Niektoré sú v konkurenčnom vzťahu k jestvujúcim termínom. Aby mohla terminologická sústava plniť svoje úlohy, dlhodobým cieľom by malo byť zosúlaďovať ju v národnom aj medzinárodnom kontexte. V príspevku sa zaoberáme vývinom a stavom hydronomastickej terminológie v slovanskom kontexte. Navrhujeme a odôvodňujeme možnosti na funkčné odstránenie hierarchických a definičných disproporcií termínov morskej a oceánskej toponymie oceánonymum, pelagonymum, talasonymum, bationymum. V slovanskej onomastike sa používa členenie názvov vnútrozemských vodných objektov na potamonymá, limnonymá a helonymá (predtým aj baltonymá). Vznik a používanie synonymných termínov k jestvujúcim vžitým termínom (*paludonymum k termínu helonymum) možno pokladať za nevhodné. Užitočnosť ďalších predznamenávaných hydronomastických  termínov (*krenonymum, *glacionymum a i.) a funkčnosť ich zaradenia do terminologickej sústavy ukáže až čas. Termín mikrohydronymum ako typ mikrotoponyma v niektorých národných onomastikách zastrešuje názvy menších stojatých a tečúcich (v ukrajinskej onomastike len menších stojatých) vôd a vžil sa najmä vo východoslovanskej a sčasti aj južnoslovanskej onomastike. Takéto chápanie však nekoliduje s uvedenou klasifikáciou hydroným podľa typov objektov. Otázkou zostáva, či a do akej miery sú zásady tvorby onomastickej terminologickej sústavy aktuálne a či je vôľa harmonizovať onomastickú terminológiu aj v medzinárodnom kontexte.
PL
Parlament Europejski jest jedyną instytucją systemu politycznego Unii Europejskiej, której skład wybierany jest bezpośrednio przez wszystkich dorosłych obywateli państw członkowskich. Od czterech dekad nie udało się wypracować jednolitego systemu wyborczego, a wybory do PE organizowane są od samego początku, czyli od 1979 roku, na podstawie ordynacji narodowych. Przedmiotem analizy są wysuwane propozycje reform systemu wyborczego Unii Europejskiej, wychodząc od przedstawienia modelowych rozwiązań systemów wyborczych stosowanych w demokracjach sfragmentaryzowanych. Wskazane są różnice w obecnie obowiązujących krajowych ordynacjach wyborczych do PE oraz przeanalizowane trudności w zakresie ujednolicania unijnego systemu wyborczego.
EN
The European Parliament is the only institution of European Union’ political system, which is elected directly by the adult citizens of the Member States. After four decades from the first direct elections (1979) the EP elections are organized on the basis of national law. The article examines proposals of the EU electoral system’ reforms starting from the analysis of the model solutions used in fragmented democracies. Author indicated differences in the current national EP’ electoral laws and examined difficulties of the convergence and harmonization of the EU voting system.
EN
On 11th of October 2011 the European Commission (EC) announced draft of the Regulation of the European Parliament and of the Council on Common European Sales Law (Regulation). This is a result of works on harmonization of European private law, especially contract law, lasting for a long time. Draft Common Frame of Reference (DCFR), Green Paper from the Commission on policy options for progress towards a European Contracts Law for Consumers and Businesses and drawn up by the Expert Group Feasibility Study (last version dated on 19th of August 2011) are considered as the main stages in the harmonization of European contract law process. Finally, the European Commission decided to limit the scope of draft of the Regulation presented last year to B2C and certain B2B cross-border transactions within the European Union. This means that the scope of current EC proposal significantly differs in particularly from DCFR , which encompassed not only almost all contract law relations, but also non-contractual liability. Consequently, such a ‘narrow’ scope of the EC proposal as well as its binding force may rise some doubts. Nevertheless, there are also more concerns against the background of draft of the Regulation. First of all, the legal basis of the proposed Regulation can rise significant objections. To this extend EC indicated art. 114 the Treaty of the Functioning of the European Union (TFEU), which is deemed as a basis of all actions undertaken within the scope of harmonization of EU law. On the other hand, art. 114 of TFEU is considered only as a basis of harmonization leading to internal market establishing and development. At this moment first doubt as regards to discussed EC proposal can be faced. Equally important concerns can rise on the basis of proportionality and subsidiarity principles. Against the background of consistency EC proposal with these two main principles of EU law a few important doubts can be seen. Unfortunately, the justification of EC accompanying the announcement of draft of the Regulation does not dispel mentioned concerns. All features mentioned above result the need of re-analyzing EC proposal, in particular from the perspective of treaty basis and main principles of EU law. Moreover, in the line of proposed Regulation, its rules should be interpreted autonomously and without any recourses to legal systems of member states. This causes another concerns, because it is difficult to imagine, especially by such narrow scope of applicability, that EC project can by use independently. Even more, this interpretation and applicability rules will be lead to many conflicts with the law of member states. Since the project is still in consultation phase, issues mentioned above are worth to re-thinking which will be served the avoidance of serious problems when the EC proposal will come into force.
PL
Współpraca transgraniczna ma w Unii Europejskiej ponad pięćdziesięcioletnią historię, która często warunkuje powodzenie kooperacji. W związku z dołączaniem kolejnych krajów do struktur unijnych współpraca na szczeblu transgranicznym rozwija się terytorialnie. Długość trwania współpracy jest jednym z wielu czynników świadczących o jej przestrzennym zróżnicowaniu. Celem badawczym pracy jest ukazanie przestrzennego zróżnicowania współpracy transgranicznej realizowanej w obrębie siedmiu programów operacyjnych na terenie Polski. Za pomocą metody wskaźników przyrodniczych Perkala uszeregowano obszary wsparcia pod względem najlepszego i najgorszego poziomu współpracy. Przedstawiono także harmonijność realizacji poszczególnych wskaźników uwzględnionych w badaniu. Wyniki są zbieżne z wysokością finansowania programów, a także wykazują się ogólną harmonijnością realizacji.
EN
Cross-border cooperation has over fifty years of history in the European Union. Often, the history determines the success of cooperation. As more countries join the EU structures, they also establish cooperation at the cross-border level. The duration of cooperation is one of many factors proving its spatial diversity. The aim of the work is to show the spatial diversity of cross-border cooperation implemented within seven operational programs in Poland. Using Perkal’s natural indicator methods, the areas of EU support were ranked in terms of the best and worst level of cooperation. Harmonization of the implementation of individual indicators was also included in the study. The results coincide with the amount of financial help, and also show a general harmonious implementation.
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