http://hdl.handle.net/11320/14716 2026-06-07T15:28:44Z 2026-06-07T15:28:44Z Jabłoński, Mariusz Młynarska-Sobaczewska, Anna Olechno, Artur Składowski, Konrad Zaleśny, Jacek http://hdl.handle.net/11320/14731 2023-03-10T11:27:47Z 2023-01-01T00:00:00Z

Tytuł: Konstytucja Rzeczypospolitej Polskiej a sankcje w postaci konfiskaty rzeczy Autorzy: Jabłoński, Mariusz; Młynarska-Sobaczewska, Anna; Olechno, Artur; Składowski, Konrad; Zaleśny, Jacek Abstrakt: Sanctions, including individual sanctions, relating to property usually apply with war conflicts. Their imposition by international subjects in domestic law raises the question of whether the Constitution of the Republic of Poland allows for the expropriation considered to be related to the attacking state, since, regardless of external circumstances, Poland remains a constitutional state which protected a property. In the article we argue that on the basis of the current Constitution of the Republic of Poland, it is not permissible to seizure the property of private entities considered to be related to the attacking state, under conditions analogous to the currently applied measures of targeted sanctions like freezing of assets. If the expropriaton were to take place, it would require an amendment to the Constitution of the Republic of Poland. In order to solve the research task, the dogmatic method and legal interpretation appropriate to the Polish science of constitutional law were used in the work.

2023-01-01T00:00:00Z Rutkowska-Tomaszewska, Edyta Stanisławska, Marta Czechowska, Iwona Dorota Lobozynska, Sofiya Le, Bich Thuy http://hdl.handle.net/11320/14730 2023-03-10T11:27:30Z 2023-01-01T00:00:00Z

Tytuł: The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach Autorzy: Rutkowska-Tomaszewska, Edyta; Stanisławska, Marta; Czechowska, Iwona Dorota; Lobozynska, Sofiya; Le, Bich Thuy Abstrakt: The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems.

2023-01-01T00:00:00Z Stasiak, Krzysztof http://hdl.handle.net/11320/14729 2023-03-10T11:27:16Z 2023-01-01T00:00:00Z

Tytuł: Occupation: Petty Smuggler. On the Effectiveness of Carrying Out Selected Non-Custodial Penalties against Smugglers Autorzy: Stasiak, Krzysztof Abstrakt: This article presents the results of a study on the effectiveness of carrying out community service (a penalty for committing a crime or misdemeanour which entails performing work for social purposes) and social work (where a fine can be converted into such work if the obligated person cannot pay it) by perpetrators of criminal acts related to the smuggling of goods. For the purposes of the current study, punishments consisting of work were defined as effective when they remained unchanged and were carried out as community service. The study found that if punishment in the form of work was applied to them, perpetrators of smuggling-related crimes or offences performed such work far more often than perpetrators of other criminal acts who were subjected to the same punishment (93.8% v. 65.1%). Moreover, it was established that criminal acts related to the smuggling of goods are committed equally often by women and by men (in this category of criminal acts, women comprised 46.2% of perpetrators, with the mean for all criminal acts and petty offences taken into account in the current study being 15%). The article concludes that the present results may suggest that perpetrators of such criminal acts or petty offences treat them as a way to gain additional income. This is evidenced, for example, by the fact that many people had more than one sentence to serve for committing a criminal act related to smuggling.

2023-01-01T00:00:00Z Godlewska, Ewa http://hdl.handle.net/11320/14728 2023-03-10T09:28:25Z 2023-01-01T00:00:00Z

Tytuł: From Gastarbeitersystem to Integration: Legal Aspects of Austrian Migration Policy Autorzy: Godlewska, Ewa Abstrakt: The purpose of this article is to present the most important legal regulations in the field of Austrian migration policy, taking into account the changes in this field, the nature of these changes and their conditions. The research question is whether the successive legal regulations were the result of clearly defined goals (and if so, whether these goals were achieved) or rather a result of passive adaptation to changing conditions. In the context of the slogan of integration advocated in recent years, it also seems essential to ask whether the legal solutions adopted in Austria strengthen integration or constitute an assimilationist tool. The article discusses such issues as the development of the system for the recruitment of foreign workers, changes in the perception of the phenomenon of migration and the reform of legislation in the field of migration policy in Austria. Moreover, attention is drawn to the most important determinants underlying this reform.

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