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Tytuł:
Opinia prawna na temat wyroku Trybunału Sprawiedliwości Unii Europejskiej z 7 marca 2017 r. w sprawie prejudycjalnej C-390/15 RPO
Legal opinion concerning the judgement of the Court of Justice of the European Union of 7.05.2017 on a prejudicial matter C-390/15 RPO
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/2215748.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax
Court of Justice of the European Union
European Union
VAT
Opis:
The opinion supports the Court’s decision that a different treatment of digital books supplied electronically and books supplied in tangible media is sufficiently justified and does not infringe the rule of neutrality and the rule of equal treatment. The judgement argues that to allow the Member States to apply for a diminished VAT rate to electronically supplied digital books would hamper the consistency of the Union’s aim to exclude all electronic services from the category which is subject to a diminished VAT rate. According to the author of the opinion, in the current state of matters, states are not legally allowed to engage in legislative activities with an aim to modify the way of taxation of e-publications
Źródło:
Zeszyty Prawnicze BAS; 2017, 2(54); 97-110
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podejmowanie i wykonywanie działalności prowadzonej na własny rachunek w świetle prawa Unii Europejskiej
Right to take up and pursue activities by self-employed persons in the light of the European Union law
Autorzy:
Jaroszyński, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/2216009.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union law
freedom of establishment
Court of Justice of the European Union
Opis:
The paper is focused on discussing grounds for restricting the freedom of establishment as settled by the CJEU in C-55/94, Gebhard. The analysis shows that the possibility of imposing restrictions on economic activity should be carefully examined at the stage of adoption of national law, as it falls to the Member State to prove that national provisions meet conditions laid down in the EU legislation and the CJEU case law.
Źródło:
Zeszyty Prawnicze BAS; 2020, 3(67); 9-34
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prezes NIK Krzysztof Kwiatkowski w ETO
President of NIK Krzysztof Kwiatkowski with a Visit to the ECA
Autorzy:
Miękina, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/416613.pdf
Data publikacji:
2014-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
cooperation
Court of Justice of the European Union
Opis:
The main item of the visit of the NIK President to Luxembourg was a meeting with President of the European Court of Auditors Vítor da Silva Caldeira. The heads of the two institutions discussed possibilities to extend cooperation between NIK and the European Court of Auditors (ECA). President Kwiatkowski had also a meeting with Polish people employed at the ECA and with representatives of the Court of Justice of the European Union.
Źródło:
Kontrola Państwowa; 2014, 59, 2(355); 166-169
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Voľný pohyb pracovníkov v Európskej únii
Free movement of workers in the Eurpean Union
Autorzy:
Dolobáč, Marcel
Powiązania:
https://bibliotekanauki.pl/articles/485758.pdf
Data publikacji:
2012
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
the right of freee movement
European Union
the right of residence
Court of Justice of the European Union
Opis:
Free movement of workers is one of the most important fundamental right, which results from the membership in the European Union. This right includes in particular : the right to apply for the offers of employment in the other EU states; the right of free movement for the purposes of seeking work; the right of residence; the right to stay in the other EU state after the termination of labour contract. According to European Union law, mention rights belongs not just to employees, who are the citizens of the European Union, but in limited range also to their family members. The exemptions to the right of free movement are rather limited. The aim of the presented contribution is to describe the essence of the right of free movement of workers in the European Union mainly in the light of the relevant judicial decisions of the Court of Justice of the European Union.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2012, 2(9); 61-72
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
EU Values and Constitutional Pluralism: The EU System of Fundamental Rights Protection
Autorzy:
Lenaerts, Koen
Powiązania:
https://bibliotekanauki.pl/articles/706658.pdf
Data publikacji:
2015-07-25
Wydawca:
Polska Akademia Nauk. Instytut Nauk Prawnych PAN
Tematy:
Charter of Fundamental Rights
CJEU
Court of Justice of the European Union
EU
European Union
fundamental right
Opis:
This article seeks to explore whether the EU system of fundamental rights protection allows room for constitutional pluralism. By looking at recent developments in the case law of the Court of Justice of the European Union (the Court of Justice), it is submitted that the Court has answered that question in the affirmative, thereby respecting the diversity of the cultures and traditions of the peoples of Europe as well as their national identities. The application of the Charter does not rule out a cumulative application of fundamental rights. That being said, pluralism is not absolute, but must be weighed against the indivisible and universal values on which the European Union is founded. Logically, the question that arises is how we order pluralism. In this regard, I shall argue that it is not for the Court of Justice to decide when an EU uniform standard of fundamental rights protection is to replace (or coexist with) national standards. That decision is for the EU political institutions to adopt, since they enjoy the necessary democratic legitimacy to determine the circumstances under which the exercise of a fundamental right is to be limited for reasons of public interest. However, this deference to the EU political branches does not mean that EU legislative decisions are immune from judicial review. On the contrary, cases such as Schwarz and Digital Rights demonstrate that the Court of Justice is firmly committed to examining whether those legislative choices comply with primary EU law, and notably with the Charter. In this regard, when interpreting the provisions of the Charter, the Court of Justice – in dialogue with national courts and, in particular, constitutional courts – operates as the guarantor of the rule of law within the EU, of which fundamental rights are part and parcel. It is thus for those courts to make sure that each and every EU citizen enjoys a sphere of individual liberty which must, as defined by the Charter, remain free from public interferences.
Źródło:
Polish Yearbook of International Law; 2014, 34; 135-160
0554-498X
Pojawia się w:
Polish Yearbook of International Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The execution of European Arrest Warrants issued by Polish courts in the context of the CJEU Rule of Law case law
Autorzy:
Saganek, Przemysław
Powiązania:
https://bibliotekanauki.pl/articles/2143033.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Instytut Nauk Prawnych PAN
Tematy:
Court of Justice of the European Union
European Arrest Warrant
EAW
Polska
rule of law
Źródło:
Polish Yearbook of International Law; 2020, 40; 275-295
0554-498X
Pojawia się w:
Polish Yearbook of International Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Court of Justice of the European Union and Ukrainian Legal Order: Some Pre-accession Considerations
Autorzy:
Haletska, Nataliya
Savchuk, Anastasiia
Powiązania:
https://bibliotekanauki.pl/articles/40458472.pdf
Data publikacji:
2023
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
Court of Justice of the European Union
court system
preliminary ruling
interpretation
harmonization
Opis:
As the European Union candidate country (hereinafter the EU), Ukraine is one step away from becoming an EU Member State. From this point on, the country will be subject to the influence of EU institutions, including the Court of Justice of the European Union (hereinafter the CJEU). It is suggested that upon the accession of Ukraine, the CJEU’s impact will be comparable to the influence on legal orders of other EU Members States provided necessary preparatory steps, such as training for judges, are taken. It is established that the main functions of the CJEU are to interpret and ensure the uniform application of EU law in each EU Member State, to ensure compliance with EU law by EU countries and institutions, to ensure respect for the rights and freedoms of individuals, to provide clarifications to national courts, and to promote “positive integration” and “negative integration” of EU Member States. With respect to the above-mentioned functions, it is argued that the CJEU will become an effective tool for Ukraine after it accedes to the EU. It will facilitate the harmonization of national legislation with EU standards through the application of precedents by national courts, influence the activities of legislative bodies, and help prevent future complaints by becoming an additional “quasi-supervisory” body in Ukraine. It will also provide interpretation of the EU law at the request of national courts through the preliminary rulings and procedures, protecting human rights and freedoms by enabling individuals to apply to the CJEU for protection. At the same time, arguably, Ukraine will also impact the functioning of the CJEU by increasing the caseload and appointing judges from Ukraine as well as potentially Advocate-General. Given these potential implications, certain preparatory actions, like preparing a cadre reserve, may be considered at the present moment. Finally, the authors argue that even before Ukraine’s accession, the CJEU has an indirect impact on the Ukrainian legal order. It is suggested that constitutional amendments, as well as certain institutional changes like the establishment of an impartial judicial system and empowering a Ukrainian state body with powers to execute CJEU decisions, will need to take place prior to the accession, which is a demonstration of the CJEU’s indirect influence.
Źródło:
Review of European and Comparative Law; 2023, 55, 4; 85-111
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Patterns of Democracy in the Case Law of the EU Court of Justice and the European Court of Human Rights
Autorzy:
Ninatti, Stefania
Arcari, Maurizio
Powiązania:
https://bibliotekanauki.pl/articles/706909.pdf
Data publikacji:
2016-07-26
Wydawca:
Polska Akademia Nauk. Instytut Nauk Prawnych PAN
Tematy:
CJEU
democracy
European Union
Court of Justice of the European Union
European Convention on Human Rights
European Court of Human Rights
Opis:
This article attempts to discover the key elements of the democratic principle, as described by the judges sitting in Luxembourg and Strasbourg, whose case law reveals the underlying idea of democracy at the supranational level. Until recently the debate on democracy was limited to the national level. But things are changing, and this article shows the gradual emergence of a process led by supranational courts, in which the application of the democratic principle finds multiple grades and variations. In this way the supranational/international courts have opened a new chapter in the process of constitutionalization of international law.
Źródło:
Polish Yearbook of International Law; 2015, 35; 171-192
0554-498X
Pojawia się w:
Polish Yearbook of International Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The principle of the reversal of the burden of proof in anti-discrimination cases in the context of the Court of Justice of the European Union C-81/12 and C-415/10
Les conséquences du renversement de la charge de la preuve dans le contexte des arrêts de la Cour de justice de l’Union européenne - Asociaţia Accept (C-81/12) et Galina Meister (C-415/10)
Autorzy:
Tyc, Aneta
Powiązania:
https://bibliotekanauki.pl/articles/684707.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Court of Justice of the European Union
judgement C-415/10
judgement C-81/12
Opis:
The author of the article refers to two judgements of the Court of Justice of the European Union, which relate to the principle of the reversal of the burden of proof in anti-discrimination cases. She focuses on the facts, from which it may be presumed that there has been discrimination. It cannot be ruled out that a defendant’s refusal to grant any access to information may be one of the factors to take into account in the context of establishing facts from which it may be presumed that there has been direct or indirect discrimination (C-415/10). Public statements ruling out the recruitment of a footballer presented as being homosexual are considered to be “the facts from which it may be presumed that there has been discrimination, even though they come from a personpresenting himself and being perceived in the media and among the general public as playing a leading role in that club without, however, necessarily having legal capacity to bind it or to represent it in recruitment matters (C-81/12).
The author of the article refers to two judgements of the Court of Justice of the European Union, which relate to the principle of the reversal of the burden of proof in anti-discrimination cases. She focuses on the facts, from which it may be presumed that there has been discrimination. It cannot be ruled out that a defendant’s refusal to grant any access to information may be one of the factors to take into account in the context of establishing facts from which it may be presumed that there has been direct or indirect discrimination (C-415/10). Public statements ruling out the recruitment of a footballer presented as being homosexual are considered to be “the facts from which it may be presumed that there has been discrimination, even though they come from a person presenting himself and being perceived in the media and among the general public as playing a leading role in that club without, however, necessarily having legal capacity to bind it or to represent it in recruitment matters (C-81/12).
Źródło:
Adam Mickiewicz University Law Review; 2015, 5; 225-233
2450-0976
Pojawia się w:
Adam Mickiewicz University Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Orzecznictwo Trybunału Sprawiedliwości UE oraz sądów polskich
Jurisprudence of the Court of Justice of the European Union. Jurisprudence of the Polish Courts
Autorzy:
Roicka, Paulina
Powiązania:
https://bibliotekanauki.pl/articles/1834072.pdf
Data publikacji:
2012-01-31
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Politycznych i Studiów Międzynarodowych
Tematy:
Trybunał Sprawiedliwości UE
orzecznictwo
sądy polskie
Court of Justice of the European Union
jurisprodence
Polish Courts
Opis:
Celem niniejszego tekstu jest analiza niektórych wyroków zapadłych przed Trybunałem Sprawiedliwości UE oraz sądami polskimi w okresie od 2010 r. do chwili obecnej. Omawiane orzeczenia dotyczą ważnej i aktualnej problematyki zabezpieczenia społecznego.
The aim of this paper is to analyze some of the judgments pending before the European Court of Justice and the Polish courts in the period from 2010 to the present. Examined rulings concerns important an current issues of the social security.
Źródło:
Zabezpieczenie Społeczne. Teoria, Prawo, Praktyka; 2012, I, 1; 99-106
2299-2332
Pojawia się w:
Zabezpieczenie Społeczne. Teoria, Prawo, Praktyka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Limitations to the Implied Powers of International Organizations
Autorzy:
Gadkowski, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/28673516.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
international organizations
implied powers
implication of powers
International Court of Justice
Court of Justice of the European Union
Opis:
The aim of this article is to present the main aspects of limitations to the implied powers of international organizations. The author discusses the most important case law and the position on this topic presented, in particular, by the International Court of Justice. He points to the most salient categories in the catalogue of the limits of implied powers of international organizations.
Źródło:
Adam Mickiewicz University Law Review; 2022, 14; 103-118
2450-0976
Pojawia się w:
Adam Mickiewicz University Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zakres związania państw członkowskich Kartą Praw Podstawowych Unii Europejskiej w kontekście stosowania prawa karnego (uwagi na tle orzecznictwa TSUE)
Autorzy:
Szwarc, Monika
Powiązania:
https://bibliotekanauki.pl/articles/1788235.pdf
Data publikacji:
2017-04-04
Wydawca:
Polska Akademia Nauk. Instytut Nauk Prawnych PAN
Tematy:
Trybunał Sprawiedliwości Unii Europejskiej
implementacja prawa unijnego
implementation of EU law
Court of Justice of the European Union
Opis:
The article focuses on the recent jurisprudence of the Court of Justice of the European Union in the context of the national criminal laws of the Member States, concerning the scope of application of the Charter. Drawing conclusions from this jurisprudence the Author answers the question when the Member State is 'implementing Union law' in the meaning of Article 51(1) of the Charter in the criminal law context. It is considered that Member States implement Union law when interpreting framework decisions (Lanigan, JZ, Vilkas), when assessing the conformity of the national measures with framework decisions (Jeremy F., Radu), when executing judgements in the framework of the mutual recognition (Aranyosi and Caldararu) and when assuring the effectiveness of EU law by enacting criminal sanctions (Tarrico). In addition, in some situations Member States may be considered to be implementing Union law while enacting national measures which may affect the rights derived from Union law (Delvigne). It is assumed in the article that CJEU is often called to strike the fair balance between the different (and sometimes diverging) interests of three categories of actors: interests of individuals (to have their fundamental rights protected), interests of Member States (to exercise ius puniendi) and interests of the European Union as a whole (to ensure effectivess of EU law).
Źródło:
Studia Prawnicze; 2017, 3 (211); 47-79
0039-3312
2719-4302
Pojawia się w:
Studia Prawnicze
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
European Union Accession to the European Convention on Human Rights. Outline of the Theoretical Framework
Przystąpienie Unii Europejskiej do Europejskiej Konwencji Praw Człowieka. Zarys problematyki
Autorzy:
Marcisz-Dynia, Anna
Powiązania:
https://bibliotekanauki.pl/articles/1918810.pdf
Data publikacji:
2020-10-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
European Union
Council of Europe
Court of Justice of the European Union
European Convention on Human Rights
Unia Europejska
Rada Europy
Trybunał Sprawiedliwości Unii Europejskiej
Europejska Konwencja Praw Człowieka
Opis:
Attempts of the European Union for accession to the European Convention for the Protection of Human Rights and Fundamental Freedoms have been made for years, which proves the task is very difficult in the context of the institutional and legal issues. In view of the complexity of the issue and limitations as to the scope of this paper the focus is on selected legal acts sui generis, as passed by the EU institutions and by the Council of Europe. The analysis covered the stance of the Court of Justice of the European Union and it was based on the legal opinions formulated on the basis of the primary law. The question whether the said accession is still possible remains unanswered.
Już od lat jesteśmy świadkami podejmowania prób przystąpienia Unii Europejskiej do Europejskiej Konwekcji Praw Człowieka i Podstawowych Wolności jak się okazuje jest to zadanie szczególnie skomplikowane ze względu na problemy instytucjonalno-prawne. Z uwagi na złożoność zagadnienia i na ograniczenia objętościowe niniejszej publikacji skupiono się na analizie wybranych aktów sui generis wydanych przez instytucje UE jak i organy Rady Europy. Przeanalizowano stanowisko Trybunału Sprawiedliwości Unii Europejskiej opierając się na wydanych przez niego opiniach prawnych, podpartych aktami prawa pierwotnego. Pozostawiając otwarte pytanie Czy przystąpienie do konwencji jest nadal możliwe?
Źródło:
Przegląd Prawa Konstytucyjnego; 2020, 5 (57); 407-420
2082-1212
Pojawia się w:
Przegląd Prawa Konstytucyjnego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Realizacja zadań publicznych a działalność gospodarcza w świetle statusu podatnika VAT. Uwagi na podstawie najnowszego orzecznictwa TSUE
The performance of public services versus economic activity in light of VAT taxpayer status. Remarks based on recent CJEU case law
Autorzy:
Klimaszewska, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/28762942.pdf
Data publikacji:
2023-10-25
Wydawca:
Instytut Studiów Podatkowych Modzelewski i wspólnicy
Tematy:
prawo
TSUE
VAT
podatnik
działalność gospodarcza
jurisprudence
Court of Justice of the European Union
Value Added Tax
taxpayer
economic activity
Opis:
Celem niniejszego opracowania jest analiza, jak zagadnienie realizacji zadań publicznych przez podmioty publiczne oraz podmioty realizujące zadania o takim charakterze jest interpretowane przez Trybunał Sprawiedliwości Unii Europejskiej (TSUE) w świetle statusu podatnika VAT1 i prowadzenia działalności gospodarczej. W tym celu dokonano przeglądu najnowszych orzeczeń rozstrzygających problemy interpretacyjne na gruncie art. 9 i 13 dyrektywy Rady 2006/112/WE z dnia 28 listopada 2006 r. w sprawie wspólnego systemu podatku od wartości dodanej, tak aby można było zrekonstruować linię orzeczniczą oraz kryteria klasyfikacyjne stosowane przez TSUE. Omówione zostały orzeczenia dotyczące zarówno podmiotów zagranicznych, jak i podmiotów polskich. Analiza wykazuje wewnętrzne sprzeczności orzecznictwa oraz diagnozuje potencjalne problemy mogące z nich wynikać tak dla podmiotów publicznych, jak i podmiotów prywatnych nawiązujących stosunki o charakterze biznesowym.
The purpose of this paper is to analyse how the subject of the performance of public services by public entities and entities performing such services is interpreted by the Court of Justice of the European Union, as regards the status of a VAT taxpayer and the pursuit of business activity. The study analyses the most recent judgments resolving interpretation problems under Articles 9 and 13 of Directive 2006/112 on the common system of value added tax, in order to reconstruct the jurisprudential trend and classification criteria applied by the Court. Both rulings concerning foreign entities and those concerning Polish entities are discussed. The analysis shows the internal contradictions of the jurisprudence and diagnoses the potential problems that may arise from it, both for public entities and for private entities undertaking business relations.
Źródło:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych; 2023, 10(326); 22-26
1427-2008
2449-7584
Pojawia się w:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wyczerpanie prawa do kopii programu komputerowego w kontekście wyroku C-128/11 UsedSoft GmbH v. Oracle International Corp
Exhaustion of the right to the copy of a computer software in the view of the judgment C-128/11 UsedSoft GmbH vs. Oracle International Corp
Autorzy:
Porzeżyński, Marek
Powiązania:
https://bibliotekanauki.pl/articles/499629.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
program komputerowy
kopiowanie programu komputerowego
Trybunał Sprawiedliwości Unii Europejskiej
computer software
copying computer program
Court of Justice of the European Union
Opis:
Wyrok Trybunału Sprawiedliwości Unii Europejskiej w sprawie UsedSoft GmbH przeciwko Oracle International Corp zrewolucjonizował przemysł wytwórców i dystrybutorów oprogramowania komputerowego. Zniesiono monopol gigantów komputerowych oraz wszelkie zasady kontroli obrotem oprogramowania. Omawiany wyrok może mieć duży wpływ na branżę programów komputerowych z uwagi na wprowadzenie nowego rozumienia egzemplarza utworu.
The judgment of the Court of Justice of the European Union on UsedSoft GmbH vs. Oracle International Corp. has revolutionized the industry of producers and distributors of computer software. Monopoly of computer giants and all rules of controlling software trading have been abolished. The presented judgment may have a significant impact on the industry of computer programs due to the introduction of a new understanding of a copy of the work.
Źródło:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM; 2013, 3; 115-122
2299-2774
Pojawia się w:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM
Dostawca treści:
Biblioteka Nauki
Artykuł

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