Legal Aspect of the Polish-Czechoslovak Relations in the Field of Tourism
in the Years 1919-1939

Summary

 

The article addresses the Polish-Czechoslovak relations in tourism in the years 1919-1939. The author analyses Appendix A to the minutes of the meeting held in Krakow from 25 April to 6 May 1924 between the Polish and Czechoslovak Commissioners of the Polish-Czechoslovak Frontier Delimitation Commission. The appendix was intended to facilitate tourist acitivity in the area of Jaworzyna. Furthermore, the author discusses the Tourist Convention done at Prague on 30 May 1925. Also, some selected provisions of Polish-Czechoslovak trade conventions are highlighted that were of significance for tourism development. The next part of the article analyses passport and visa regulations governing entry into Czechoslovakia from Poland and back; the author also draws attention to foreign currency regulations to be respected by persons entering Czechoslovakia for tourist purposes. The final part of the article revolves around the joint action of both states towards the establishment of frontier national parks, which was of crucial value for tourism development (the establishment of national parks in the Pieniny and Tatra mountains).

 

 

The Origin of the Act of 17 June 2004 on Complaint against an Infringement of the Right of a Party to Hearing the Case in the Court Proceedings without Undue Delay

Summary

 

The article discusses the origin of the Act of 17 June 2004 on complaint against an infringement of the right of a party to hearing the case in preparatory proceedings conducted or supervised by the prosecutor and in the court proceedings without undue delay.

The author points to the ruling by the European Court of Human Rights in the case of Kudla v. Poland of 26 October 2000 as the incentive for the act; in its judgement, the court ruled that the States-Parties to the Convention are obliged to provide measures to prevent or respond adequately to the infringement of the right to a hearing within a reasonable time. Consequently, the complaint against protracted proceedings as provided for by this act must be an "effective" and "available" remedy within the meaning of Article 13 of the European Convention on Human Rights. The author analyses the rulings of the court regarding the "effective" and "available" remedy that needs to be highlighted in a complaint against undue delay in the court proceedings.

 

The Threat of a Direct Terrorist Attack by

Weapons of Mass Destruction as a Circumstance Justifying the Use of Force
in Self-Defence

Summary

 

The legality of the use of military force is by all means one of the most debated issues in international law. New challenges to international security posed by, for example, the development of networks of terrorist groups have kindled the debate on the issue of pre-emptive and preventive self-defence. This article addresses the issue of whether states have the right to use force in self-defence to suppress the threat of non-state actors - terrorists - using weapons of mass destruction.

The article aims to support the thesis that the practical extension of liability of states for the actions of non-state actors operating from their territory, which has clearly been accepted by the international community that approved the use of force by the U.S.A. in Afghanistan, results in the extending of the right to self-defence of states directly exposed to terrorist attacks. The increasingly recognised concept of indirect responsibility helps justify the point that in the event of a threat of a terrorist attack by means of weapons of mass destruction, the state has the right to use military force in self-defence, even when such an attack has not yet occurred. The actors who will be the targets of military action will be primarily armed groups, but also the state that harbours them. The state that affords shelter to terrorists and tolerates their action has a positive obligation of thwarting terrorist attacks carried out from its territory. The article assumes that the use of force against terrorist groups should comply with the same conditions under international law as the use of force directly against other states. Some modifications may, however, arise from the fact that the threat of using weapons of mass destruction by non-state actors can assume other forms than the threat of using such weapons by states; also it will be more difficult to furnish evidence demonstrating that the threat of an attack is direct.

 

Judicial Decision of the Representation of the Special Committee for Fighting Corruption Practices and Economic Sabotage in Lublin (1947-1954)

 

Summary

 

     The article refers to the activity of the Representation of Special Committee for Fighting Corruption Practices and Economic Sabotage in Lublin (RSC). The institution functioned from January 15^th, 1946 to February 5^th, 1955. The Representation functioned in Lublin and Lublin province. The Representation of the Special Committee for Fighting Corruption Practices and Economic Sabotage in Lublin was an extrajudicial, extraconstitutional administrative body which dealt with uncovering and prosecuting crimes that threaten an economic and social life of the state – especially such as: embezzlements, pillage of social or publicly governed property, corruption, bribery, profiteering and the so-called ‘looting’ (1946-1950). In the years 1947-1950 the Representation was an extrajudicial deciding institution. Next, in the years 1950-1954 it was only a deciding body.

     The Representation in this period possessed the right to apply main punishments such as: punishment of labour camp and punishment of fine. The Representation could also apply additional punishments.

     The Representation of the Special Committee for Fighting Corruption Practices and Economic Sabotage in Lublin sent 2,594 people to the compulsory labor camp in the years 1950-1954.

     Altogether in the years 1945-1954, the Special Committee for Fighting Corruption Practices and Economic Sabotage and is branches sent about 90,000 people to compulsory labour camps.

 

Relevance of Administrative Law and Tax Law in the Sphere of Public Administration Research

Summary

 

            Interdependence of administrative law and tax law is clearly seen from the membership of both disciplines in public law. Tax law has far-reaching relationships with administrative law, because it derives from this law. As a result, these areas have much in common.

            The most powerful relationship between administrative law and tax law concerns constitutional administrative law. This applies to basic issues such as: the concept of authority, powers, authorities and the creation of hierarchical subordination, legal forms of action. In the area of constitutional law tax law is based on its structures worked out by the administrative rules of the establishment and functioning of administrative structures or refers to the relevant institutions of administrative law. Tax administration bodies performing state taxes tend to have the status of local offices of government administration in the province, under the oversight of the central authorities. The tax authorities may be established in principle at every level of public authority, what may cause organizational problems associated with the adjustment of the tax administration to the multilevel structure of the state. This issue is common to administrative law and tax law.

           The concept of administration is understood in a similar manner, due to the pedigree of the tax authorities located in the system of public administration bodies. In both areas the lack of normative, positive definition of the body in a functional sense is noticeable. The definitions constructed in the doctrine in recent years tend to determine the natures of it are of the subjective – objective characteristic. Representatives of the science of tax law clearly benefit from the achievements of the science of administrative law and shall take into account in constructing the definition the elements defining the public administration body.

 

Taxation of Investment Subsidies for Startup Micro Enterprises from the Regional Operational Programme of Lubelskie Voivodeship for 2007-2013

 

Summary

 

The article casts light on the rules of taxation of EU subsidies. Many companies benefit from the financial support for business development. Frequently, to acquire such funds a company is required to invest extensive knowledge and various resources. Another issue is the posting of subsidies to the accounts, and in particular the fiscal aspects of such resources. The key questions that entrepreneurs raise are whether there is an income tax levied on subsidies and how to resolve the issue of a granted subsidy when the VAT comes into play. This chapter elaborates such problems.