scholarly journals Loterie jako instrumenty pozyskiwania dochodów państwa w polskim prawie skarbowym w latach 1768-1871

2018 ◽  
Vol 69 (2) ◽  
pp. 89-109
Author(s):  
Michalina Duda-Hyz

Lottery is considered to be the first institutionalized form of gambling in Poland, just like in other European countries. The purpose of the introduction of the lottery was to bring funds to the Crown treasury and to the Lithuanian treasury. Subsequently, it was seized by the treasury with the simultaneous stipulation that only the state has the right to organize and receive income from lottery games. This was connected with the creation of a new fiscal prerogative which can be treated as the prototype of the state’s monopoly on the lottery. It is still present in the current regulation pertaining to gambling. Also some of the forms of public burden connected with organizing the lottery, i.e. the tributes charged for the organization of gambling games, seem to possess features similar to contemporary taxes levied for games.The article presents the lotteries which were organized in order to acquire funds for the state treasury from the period of the First Polish Republic until 1871. Furthermore, the paper narrowed the scope of the research to the lotteries which were organized according to the Polish law in order to acquire income for the treasury of the Duchy of Warsaw, the Kingdom of Poland and the Republic of Cracow. The considerations concentrate on the issue of acquiring income for the state from the activity consisting of organizing gambling games. And to be more specific, it concentrates on the type of public tributes which can be construed as the prototype of the present taxes on gambling.

2021 ◽  
pp. 190-198
Author(s):  
Joanna Bocianowska

The article “Legal Institutions Securing Socially Recognised Rights of the Subjects Participating in Legal Transactions, Based on the Example of Legitimate Expectative” sheds light on the concept of legitimate expectative as a separate right. It gives arguments in favor of qualifying this type of right as legitimate since it protects legally important issues connected with the transactions undertaken by the participants of the market. The article also draws attention to the decisions of the international tribunals and the European legislatives that grant the position of the legitimate expectative in the general system of law. Coined by the German doctrine of law under the names: Anwartschaft, Wartenrecht and Zwischenrecht, the notion of expectative becomes widely recognised in other European countries, also in Poland, which is highlighted in the text. The protection of the said right in the Polish law system is mainly guaranteed by the Polish Constitutional Tribunal, in the described in the article decisions of 1989, 1993 and 1996. The topic of the article is not only the analysis of the said right of expectative but it also aims at a more general issue which is the creation of the new rights in very traditional civil law systems, especially in the Polish one. The summary of the analysis shown in the article leads to the conclusion that new rights and regulations are necessary, and the source of them should stem from the needs of the society, not the needs of the state.


Acta Comitas ◽  
2021 ◽  
Vol 6 (02) ◽  
pp. 275
Author(s):  
Ketut Nurcahya Gita ◽  
I Made Udiana

Abstract   The purpose of this writing is to find out about legal certainty and comparison of power of attorney to impose mortgage rights stipulated in the Notary Position Law No.2 of 2014 with the form stipulated by the Head of Land Agency Regulation No.8 of 2012. This research uses normative legal research methods. The results of this study show that the comparison of authentic deeds according to the Law of Notary Position No.2 of 2014 and the Regulation of the Head of the Land Agency No.8 of 2012 regarding the creation of a power of attorney to impose mortgage rights made before a notary there are differences in the head and end of the deed. The form of power of attorney imposes a security right issued by the State Land Agency of the Republic of Indonesia which is different and not in accordance with the provisions stipulated in the Law of Notary Position No.2 of 2014. Second, the legal certainty of the power of attorney imposes a security right made by a Notary by following format of the Head of the Land Agency Regulation No.8 of 2012, the deed cannot provide legal certainty. The deed will be degraded into a letter under the hand, so that it cannot be used as a basis in making the deed of mortgage imposition, however, the Notary is given the right to add deficiencies to the blank so that it remains an authentic deed.   Abstrak   Tujuan penulisan ini untuk mengetahui mengenai kepastian hukum serta perbandingan surat kuasa membebankan hak tanggungan yang diatur dalam Undang-Undang Jabatan Notaris No.2 Tahun 2014 dengan Blanko yang ditentukan Peraturan Kepala Badan Pertanahan No.8 Tahun 2012. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil penelitian ini menunjukan perbandingan akta autentik menurut Undang-Undang Jabatan Notaris No.2 Tahun 2014 dan Peraturan Kepala Badan Pertanahan No.8 Tahun 2012 dalam mengenai pembuatan surat kuasa membebankan hak tanggungan yang dibuat dihadapan Notaris terdapat perbedaan pada kepala dan akhir akta. Blanko surat kuasa membebankan hak tanggungan yang diterbitkan Badan Pertanahan Negara-Republik Indonesia berbeda dan tidak sesuai dengan ketentuan yang telah ditetapkan dalam Undang-Undang Jabatan Notaris No.2 Tahun 2014. Kedua, kepastian hukum surat kuasa membebankan hak tanggungan yang dibuat oleh Notaris dengan mengikuti format Peraturan Kepala Badan Pertanahan No.8 Tahun 2012 maka akta tersebut tidak dapat memberikan kepastian hukum. Akta tersebut akan terdegradasi menjadi surat dibawahtangan, sehingga tidak bisa dijadikan dasar dalam pembuatan akta pembebanan hak tanggungan, akan tetapi Notaris diberikan hak untuk menambahkan kekurangan pada blangko tersebut agar tetap menjadi akta autentik.  


2021 ◽  
Vol 3 (3) ◽  
pp. 163-180
Author(s):  
А.V. Gabov

Introduction: the article deals with the legal phenomenon of an additional conclusion on a dissertation that rarely comes into the focus of attention of domestic researchers, which is regulated in the Regulations on Awarding Academic Degrees and the Regulations on the Council for the Defense of Dissertations for the Degree of Candidate of Science, for the Degree of Doctor of Science. The relevance of the issue is explained by the ongoing processes of transformation of all the main elements of the state system of scientific certification. Purpose: to show the main elements of this institute, the problems of its regulation, including in connection with the changes made to the state system of scientific certification by Federal Law of 23 May 2016 No. 148-FZ “On Amendments to Article 4 of the Federal Law ‘On Science and State Scientific and Technical Policy’” (hereinafter – Law No. 148-FZ), as well as the directions for improving legal regulation of this institute. Methods: system analysis, historical method. Results: the goals of the institute of additional conclusions on the dissertation are revealed; marked defects in the regulation of additional conclusion on the dissertation; given the significant changes in the state system of scientific attestation in connection with the receipt of a number of organizations right of self-awarding degrees, as well as the accumulated practice of application of this institute, the directions of its improvement are formulated. Conclusions: according to the author of the article, the institute of additional conclusion should not be abandoned, it may well be in demand in the future and in the activities of organizations, those who have received the right to independently award academic degrees. The current regulation of the institute of additional conclusion requires complete renovation.


2021 ◽  
pp. 56-65
Author(s):  
Iulian Rusanovschi ◽  

On 17.03.2020, the Parliament declared a state of emergency on the entire territory of the Republic of Moldova for the period March 17 - May 15, 2020. By the same Decision, the Parliament delegated the Commission for Exceptional Situations with the right to implement a series of measures to overcome the epidemiological situation in the country. However, in the conditions of a functioning Parliament and despite the clear and exhaustive texts of the Constitution, the Commission for Exceptional Situations amended during the state of emergency the Contravention Code, which is an organic law. The amendments specifically concerned the procedure and terms for examining infringement cases brought in connection with non-compliance with the measures adopted by the Commission for Exceptional Situations and the Extraordinary Commission for Public Health. In the conditions in which an organic law can be modified only by the Parliament, it is obvious the unconstitutionality, at least partial, of the Disposition no. 4 of 24.03.2020 of the Commission for Exceptional Situations, but unfortunately, the Constitutional Court is not mandated with the right to submit to constitutional review the normative acts adopted by the Commission for Exceptional Situations. Under these conditions, the state is obliged to identify solutions in order not to allow an authority to adopt unconstitutional normative acts that cannot be subject to constitutional review.


2016 ◽  
Vol 45 (3) ◽  
pp. 24-39
Author(s):  
Nabila El-Ahmed ◽  
Nadia Abu-Zahra

This article argues that Israel substituted the Palestinian refugees' internationally recognized right of return with a family reunification program during its maneuvering over admission at the United Nations following the creation of the state in May 1948. Israel was granted UN membership in 1949 on the understanding that it would have to comply with legal international requirements to ensure the return of a substantial number of the 750,000 Palestinians dispossessed in the process of establishing the Zionist state, as well as citizenship there as a successor state. However, once the coveted UN membership had been obtained, and armistice agreements signed with neighboring countries, Israel parlayed this commitment into the much vaguer family reunification program, which it proceeded to apply with Kafkaesque absurdity over the next fifty years. As a result, Palestinians made refugees first in 1948, and later in 1967, continue to be deprived of their legally recognized right to return to their homes and their homeland, and the family reunification program remains the unfulfilled promise of the early years of Israeli statehood.


Plants ◽  
2021 ◽  
Vol 10 (10) ◽  
pp. 2165
Author(s):  
Theo van Hintum ◽  
Johannes M. M. Engels ◽  
Lorenzo Maggioni

Europe is very active in terms of conserving plant genetic resources, with hundreds of genebanks and thousands of dedicated people involved. However, the resulting infrastructure is, along with being very expensive, far from efficient and not very reliable. In this opinion paper, the authors describe how this situation arose, and why the European Cooperative Programme for Plant Genetic Resources (ECPGR), the collaborative umbrella organization of the European countries involved, has not been able to improve this situation so far significantly. The principles of the decentralized virtual genebank (AEGIS) are described, and an analysis is made of the reasons for its lack of success. Possible changes for making AEGIS a success, or at least steps in the right direction, are proposed. These changes center around the creation of a system of certified genebanks with proper quality management, guaranteeing the long-term conservation of, and immediate access to the plant genetic resources conserved in it.


Author(s):  
Marek Wierzbowski ◽  
Marek Grzywacz ◽  
Joanna Róg Dyrda ◽  
Katarzyna Ziółkowska

Before 1989, Polish courts in some cases affirmed the liability of the State on the basis of existing legislative provisions. After 1989, the Constitution admits administrative liability in very general terms, because everyone shall have the right to be awarded damages for any harm done by administrative action contrary to the law. The more detailed provisions of the Civil Code implement such general principle. More generally, the liability of administrative authorities is regarded as being subject to private law standards. However, in some cases illegality per se will not suffice for liability. This is the case, in particular, for administrative acts that are characterized by real discretion. Moreover, administrative procedures are regulated by parliamentary legislation. Another particular feature of Polish law is that, to prove the unlawfulness of the action taken by administrative authorities, on both procedural and substantive grounds, claimants must bring an action before administrative courts.


2019 ◽  
Vol 68 ◽  
pp. 01021
Author(s):  
Olexandr Panasiuk ◽  
Larysa Grynko ◽  
Anna Prokhazka

Today's challenges dictate the need to strengthen the national and international legal mechanisms for the protection of personal data and the right to private communication. However, considered rights are not absolute. Legitimate restriction of guaranteed rights is possible, since these means of communication are a powerful tool in the investigation and disclosure of hard/very hard crimes, including transnational ones, especially considering the terrorist threats to Ukraine and other European countries. The possibility of restricting human rights, arising from the guarantees enshrined in the European Convention on Human Rights and consistently enshrined in the ECHR, demands from the state the least compulsory guarantee while interfering with the rights of individuals – to act “in accordance with the law”. Law protection of personal data and right to privacy are researched in the context of peculiarities of conducting investigative (search), secret investigative (search) and other procedural actions in criminal proceedings, which concern access to some telecommunication means (e.g., smartphones). Taking into account different functional purposes of technical means of telecommunication, access and collecting of evidence contained therein, should be carried out on a case-to-case basis, in a different procedural form, considering specifics of telecommunication technologies in each particular case.


2016 ◽  
Vol 8 (1) ◽  
pp. 91-100
Author(s):  
Bernard Wiśniewski

This article presents the essential issues in the provisions of the law relating to public security in force in the Republic of Poland which are used in conditions of extraordinary internal threats that cannot be dealt with using ordinary legal tools. The considerations are based on an analysis of the legally regulated obligations of the state as a political organisation to society for securing the conditions for its survival in a changing security environment. This serves to present the basic issues of public security and the rules for the use of the State instruments for states of emergency. The rest of this article presents the relationship between issues of public security and a state of emergency. In this part of the article it is essential to discuss the circumstances that must exist to be able to employ specific legal measures in the conditions of threats to the constitutional order of the State and threats affecting the security of the citizens or of public order (including those caused by terrorist activities). Consequently, it discusses the impact of the rigours of a state of emergency in relation to the potential for limiting the escalation of these threats. The final part of the article also presents other instruments, apart from the state of emergency which, in the Polish legal system, can be used in the fight against threats which endanger public security and that are related to prohibited activities in cyberspace.


2020 ◽  
Vol 80 (4) ◽  
pp. 62-67
Author(s):  
Zh. Talipova ◽  

The right of ownership, like property itself, occupies one of the main places in public life. Statutory regulation of property relations in the Republic of Kazakhstan existed throughout the entire period of statehood formation. Today, property relations are regulated by the norms of various branches of law. But civil law regulation occupies one of the most important places in the system of regulatory regulation. This article deals with a comprehensive analysis of the main legal concepts, such as property, owner, subject of property rights, as well as forms and types of property, the grounds for the emergence and termination of property rights and ways to protect and protect the absolute right of the owner. A certain thing may belong to several persons as common property. In this case, the right of ownership is distributed among several owners (co-owners). The totality of legal norms on common property forms the institution of common property law. The purpose of this work is a comprehensive analysis of the main legal concepts, such as property, owner and subject of property rights, as well as forms and types of property, the basis for the emergence and termination of property rights and the definition of ways to protect and protect the absolute right of the owner. The means of achieving this goal is the study of the works of Kazakh legal scholars, the study of the analysis of practical materials. The article uses the following methods: comparative-legal, system-structural, formal-logical, as well as the method of system analysis. The legislation of Kazakhstan provides for two subjects of State property that have the right to act on their own behalf: the Republic of Kazakhstan as a whole (in respect of property constituting republican property) and the administrative – territorial unit (in respect of property constituting municipal property). That is, in civil circulation, data are carriers of state property rights. Depending on the tasks performed, the State exercises the powers of the owner on behalf of one of the specified entities. The Republic of Kazakhstan and the administrative-territorial unit are not legal entities. However, unless otherwise provided by legislative acts, they are subject to the rules governing the participation of legal entities in relations regulated by civil law. The state and administrative-territorial unit, as special subjects, have all the rights of subjects of civil legal relations and are limited in legal personality only by the current legislation.


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