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Legal Interpretation of Polish Tax Law Based on the Institution of Remuneration of Excess Payment – Selected Issues

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Popławski M.

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tom 33

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nr 1

39-49

EN

In order to achieve a desired effect of tax legal interpretation, its linguistic mechanisms are frequently insufficient. Elements of paralinguistic interpretation are more and more often indispensable. It applies inter alia when domestic tax law regulations must be verified in the light of the EU tax law. However, the study depict interpretative problems regarding the institution of remuneration of excess payments, which is regulated in Polish tax law. Considerations presented in this article confirm that legal interpretation of tax law is a complicated process. It is important to establish correct system connection between the analyzed legal regulations and other provisions, often contained in other legal acts. Moreover, it seems necessary to refer to the purpose-oriented interpretation of the law. Only then a chance for a satisfactory final result of the provision’s legal interpretation can be guaranteed. What is more, such an effect will create an element being a part of a logically composed and arranged unity.

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Book review: Wojciech Peszyński, “First Elections to the European Parliament in Poland” (Pierwsze wybory do Parlamentu Europejskiego w Polsce), Wydawnictwo Adam Marszałek, Toruń 2007, pp. 147

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Popławski M.

Polish Political Science Yearbook

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2007

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tom 36

302-306

EN

Political scientists, in their research work, concentrate on various topics. For some, thoughts and ideas of a famous statesman are fascinating and for others is the future influence of NGO’s on local communities. One thing, one time is said to have enough potential to unite attention of most of political scientists, as this is an event when they may observe how matters that they are especially interested in are apprehended. This mentioned event is, in my opinion, what elections indeed are and some may even say that elections are the festival of politics and sometimes of democracy.

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Book review: “Local Government: A Politological Study”, ed. Joanna Marszałek–Kawa, Wydawnictwo Duet, Toruń 2007, pp. 262

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Popławski M.

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tom 37

224-227

EN

The history of local government on Polish territories is not shorter or less fascinating than in other European countries. However, political obstacles, military conflicts, changes in the statehood system or finally its loss caused that what wherever else is the basis for further development of local democracy in Poland has to be built from the start. I mean here of course the long-lasting tradition of independent shaping and strengthening patterns, views and visions of local & regional self-governance, of which chance to fully develop Poland had not have. The socio-political reality of today’s 3rd Republic is a dynamically evolving country, which due to the rapidness of that change demands strong support from its finest researchers and scientists. The goal set for them is to present a wide range of concepts that will allow to program the future direction of progress. This way the necessary fundaments for Polish democracy at the regional and local level, and a tradition of discussion and sustainable development is born. In my opinion a good attempt to take part of the mentioned responsibility was the book edited by PhD Joanna Marszałek-Kawa from University of Nicolaus Copernicus in Torun, Poland.

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Public Policy as a Discipline in Poland – Phenomenon, Threats and Potential

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Popławski M. , Kopcewicz G. , Olszanecka N. , Urbański D. , Piechowiak-Lamparska J. , Bryc A. , Bojarczyk B. , Jorgensen F. A. E. , Niedziołka D. , Pacześniak A. , Potorski R. , Wincławska M. , Włodkowska-Bagan A. , Jeran A. , Mol A. , Solsbery A. , Dąbrowska I. , Głodkowski M. , Kopcewicz G. , Olszanecka N. , Piechowiak-Lamparska J.

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nr 2 (6)

PL

General development and science have accompanied each other since time immemorial. There is no development without the latter and vice-versa. Development of science equals to the fact that humanity crosses another barrier of cognition and that more problems that have been troubling man are nowadays a lesser, if any, barrier. Due to that, with a great attention, we welcome any new discipline. Public policy is one those that have developed in recent decades. The author attempts to present the discipline on Polish ground. He takes a look at public policy, including questions it aims to answer, space it examines, and possible consequences of its emergence. The article delivers then various approaches to defining the discipline, but also an interesting analysis of threats, potential and future perspectives.

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„Bezpieczeństwo obywateli” w art. 5 Konstytucji RP. O konstytucyjnych uwarunkowaniach eliminacji papierosów tradycyjnych

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Popławski M. , Michalak K.

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2022

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tom 91

320-333

EN

The aim of this study is to describe the conditions of citizens’ safety in relation to the elimination of economic availability of traditional cigarettes as harmful products. One of the tasks of the state is to ensure the “security of citizens”. Therefore, the most important aim of this text is to show the content relationship between “the elimination of traditional cigarettes” and the concept of “citizens’ safety”, as laid down in Art. 5 of the Constitution of the Republic of Poland. In the area of the program norms (program standards), special emphasis should be put on the category of “means to achieve” systemic aims. Thus, the excise duty imposed on certain tobacco products can be considered in this context as such a measure. It should be emphasized that objective circumstances, such as harmfulness of traditional cigarettes in the context of the state’s care for the safety of citizens, as well as the availability of less harmful alternatives to traditional cigarettes (such as “heat‐notburn tobacco product”), should affect the final shape of the law in this matter.