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    Wyświetlanie 1-13 z 13
    Tytuł:
    Ocena skutków regulacji zawartych w poselskim projekcie ustawy Karta Praw Podatnika
    Impact assessment of regulations contained in the Deputies’ Bill on the Taxpayers’ Rights Charter
    Autorzy:
    Dzwonkowski, Henryk
    Powiązania:
    https://bibliotekanauki.pl/articles/2206405.pdf
    Data publikacji:
    2020
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    taxpayer
    bill
    Opis:
    In the opinion of the author, the draft provisions duplicate the existing regulations in the field of taxpayer’s rights arising from the Constitution of the Republic of Poland and the Tax Ordinance. However, the implementation of the goal assumed by sponsors of the bill is desirable and would certainly meet with a positive public perception. The author emphasizes that an alternative solution could be the development of an act constituting an exhaustive set of taxpayers’ rights and the corresponding obligations of tax authorities, on a legal basis arising from the Constitution or laws.
    Źródło:
    Zeszyty Prawnicze BAS; 2020, 1(65); 153-162
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dopuszczalność wyłączenia z konstytucyjnego limitu zadłużenia pożyczek, gwarancji i poręczeń finansowych służących finansowaniu potrzeb obronnych Rzeczypospolitej Polskiej
    Admissibility of exclusion, from the constitutional limit of debt, of loans, guarantees and financial warranties serving to finance the defence needs of the Republic of Poland
    Autorzy:
    Dubowski, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/23352260.pdf
    Data publikacji:
    2023
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    debt
    constitution
    defence
    bill
    Opis:
    The study considers whether it would be constitutionally permissible to establish such subconstitutional (e.g. statutory) regulations that would prejudge that in calculating the ratio of the state public debt to the value of the annual gross domestic product, loans, guarantees and financial warranties used to finance the defence needs of the Republic of Poland are not included. According to the author, the introduction of such regulations is unacceptable without amending the Constitution of the Republic of Poland.
    Źródło:
    Zeszyty Prawnicze BAS; 2023, 2(78); 69-74
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna na temat przedstawionego przez Prezydenta RP projektu ustawy o Trybunale Konstytucyjnym
    Legal opinion on the Constitutional Tribunal Bill presented by the President of the Republic of Poland (Sejm Paper No. 1590) (BAS‑2229/13A(2))
    Autorzy:
    Banaszak, Bogusław
    Powiązania:
    https://bibliotekanauki.pl/articles/11542705.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    bill
    Constitutional Tribunal
    Opis:
    The author claims that the adoption of a new Constitutional Tribunal Bill, which better defines its position in the system of government, does not solve all the problems. He believes that the challenges resulting from Poland’s membership in the EU and the experience of the functioning of the Tribunal require the adoption of the Constitutional Tribunal Bill be dependent on the amendment of the Constitution. Changing the Constitution should be the starting point for the comprehensive regulation of the functioning of the Tribunal by statute. In addition, the author points out those articles of the bill that require clarification, reformulation or raise substantive or legislative doubts.
    Źródło:
    Zeszyty Prawnicze BAS; 2014, 1(41); 65-81
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych
    Legal opinion on the conformity with the Constitution of a D eputy’s bill to Amend the Natural Persons’ Income Tax Act and the Legal Persons’ Income Tax Act (WASGiPU‑120/14)
    Autorzy:
    Dzwonkowski, Henryk
    Powiązania:
    https://bibliotekanauki.pl/articles/11542716.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    income tax
    bill
    Opis:
    In the author’s view, the extension of investment tax allowance does not violate the principle of equality before the law, enshrined in Article 32 of Poland’s Constitution. However, he raises doubts about Article 26c para. 2 of the bill which is imprecise. In consequence, it is possible to interpret it in a way that allows the taxpayer benefitting from innovation allowance to deduct initial value of fixed assets, intangible or legal assts, not only from income achieved from non‑agricultural business activity, but also from other sources. According to the author, the bill does not meet the standards of sufficient definiteness of legal provisions, which is particularly applicable to tax law, thereby violating Article 2 in conjunction of Article 217 of the Constitution.
    Źródło:
    Zeszyty Prawnicze BAS; 2014, 1(41); 236-240
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna o projekcie ustawy o zmianie ustawy – Prawo zamówień publicznych
    Legal opinion on a bill to amend the Act – Public Procurement Law
    Autorzy:
    Szydło, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/12684995.pdf
    Data publikacji:
    2013
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    bill
    public procurement
    Opis:
    This opinion provides an assessment of amendments to the Act – Public Procurement Law, prepared by the Polish Academy of Sciences. According to the author, the proposed exclusion from the scope of the Act of contracts (with a value below the EU thresholds) awarded by scientific institutions, i.e. those of purely subjective nature, may be incompatible with EU law and Poland’s Constitution. Additionally, the author addresses other issues proposed in the bill, claiming inter alia that the legislature should determine the method of establishing the limits of a single contract, which would allow to introduce regulations relating to the division of the contract into parts.
    Źródło:
    Zeszyty Prawnicze BAS; 2013, 4(40); 117-130
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna na temat przedstawionego przez Prezydenta RP projektu ustawy o Trybunale Konstytucyjnym
    Opinion on the Constitutional Tribunal Bill presented by the President of the Republic of Poland (Sejm Paper No. 1590) (BAS‑2229/13A(5))
    Autorzy:
    Herbet, Andrzej
    Laskowska, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/11542708.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    bill
    Constitutional Tribunal
    Opis:
    The authors claim that the new Constitutional Tribunal bill, aimed at resolving many essential problems that have appeared in recent years in relation to the jurisprudence of the Tribunal, deserves a positive assessment. However, some of the proposed solutions raise doubts as to their constitutional basis and systemic consistency. The authors point out that some of the issues cannot be solved by the bill due to constitutional limitations. Therefore, they propose to link the adoption of the bill with a prior change of the provisions of the constitution which govern the functioning of the constitutional court. It is the only way to carry out the changes guaranteeing the appropriate level of adjudicative efficiency of the Tribunal. The authors also point out the need for legislative‑techniques changes in some articles of the bill.
    Źródło:
    Zeszyty Prawnicze BAS; 2014, 1(41); 131-176
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena projektu ustawy o jawności przychodów kościołów i związków wyznaniowych oraz o likwidacji ich przywilejów finansowych
    Evaluation of the Bill on the Transparency of Incomes of Churches and Religious Associations and on the Liquidation of their Financial Privileges
    Autorzy:
    Chybalski, Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/2215811.pdf
    Data publikacji:
    2019
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    bill
    constitution
    church
    religious associations
    Opis:
    In the opinion of the author, the Bill meets the requirements specified in the Act on the Execution of a Legislative Initiative by Citizens. However, doubts are related to the question whether it is constitutionally permissible for a group of citizens to submit the analyzed project, because in accordance with the Constitution, relations between the Republic of Poland and the Catholic Church are determined by an international agreement concluded with the Holy See, while relations between the Republic of Poland and other churches and religious associations are determined by laws passed on the basis of agreements concluded by the Council of Ministers with their respective representatives. However, in a situation where changes in the provisions of the Act on the relations between the State and the Catholic Church in Poland do not constitute the basic matter covered by a given amending bill, it is acceptable that the initiative for such changes does not come exclusively from the Council of Ministers.
    Źródło:
    Zeszyty Prawnicze BAS; 2019, 3(63); 47-54
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zgodność z Konstytucją RP poselskiego projektu ustawy o ograniczeniu prowadzenia działalności gospodarczej przez osoby pełniące funkcje publiczne
    Conformity to the Constitution of the Republic of Poland of a Deputies’ Bill on the Limitation of Conducting Business Activity by Persons Performing Public Functions
    Autorzy:
    Galińska-Rączy, Irena
    Powiązania:
    https://bibliotekanauki.pl/articles/2207005.pdf
    Data publikacji:
    2019
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    constitution
    property declarations
    public function
    bill
    Opis:
    The bill proposes to separate from persons holding state positions a subgroup consisting of the President, Marshals and Deputy Marshals of the Sejm and Senate, the Prime Minister and Deputy Prime Ministers of the Council of Ministers and Ministers, who would be obliged to disclose not only their personal and marital property, but also personal property of their spouses. In the opinion of the author, the determination of the above group may raise doubts from the point of view of the constitutional principle of equality. Objections also apply to the proposed principle of publishing address data, the information about the location of the property and the information enabling the identification of the movable property of the person submitting the declaration. Publication of such statements in the Public Information Bulletin raises serious constitutional doubts.
    Źródło:
    Zeszyty Prawnicze BAS; 2019, 4(64); 168-192
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna dotycząca projektu ustawy o zmianie ustawy – Kodeks rodzinny i opiekuńczy oraz niektórych innych ustaw
    Legal opinion of a bill to amend the Act – Family and Guardianship Code and some other Acts
    Autorzy:
    Wierciński, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/12686933.pdf
    Data publikacji:
    2013
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    Family and Guardianship Code
    constitution
    bill
    Opis:
    The subject of this opinion is to assess the constitutionality of the proposed amendments to the Family and Guardianship Code. According to the author, the proposed changes to the premises for dissolution of marriage by divorce and the introduction of the possibility of dissolution of marriage solely on the basis of consistent declarations of intent of both spouses filed before the registrar, disturb the pattern of distribution of the rights and obligations of the parties to a marriage and the principle of legal formalism and principle of judicial procedure for examination of the grounds for dissolution of marriage by divorce, derived from Article 18 and Article 47 of the Constitution. In addition, the author claims that Article 4 of the bill infringes the constitutional principle of sound legislation derived by the Constitutional Tribunal from Article 2 of the Constitution by omitting the transitional provisions.
    Źródło:
    Zeszyty Prawnicze BAS; 2013, 4(40); 131-142
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia na temat projektu ustawy o leczeniu niepłodności
    Opinion on a Bill on medical treatment of infertility
    Autorzy:
    Gardocka, Teresa
    Powiązania:
    https://bibliotekanauki.pl/articles/6579556.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    children
    in vitro
    constitution
    health protection
    bill
    Opis:
    The Act responds to an urgent and important social need. It is also indispensable to implement the EU directives mentioned in the explanatory note to the bill. The bill draws on the acquis communautaire and seems to correspond to the requirements of the directives, as well as the Convention for the Protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine of 1997. The lack of regulation of the procedures, particularly medical procedure of in vitro fertilization, currently results in inability of control the operation of clinics carrying out this kind of medical treatment. There is, however, need to clarify the proposed legislation, including the definition of partner donation, fertility security for the future, phenotypic data, anonymous embryo donation, the use of embryos after the death of the donor. The bill should specify the maximum age for a woman who wishes to undergo in vitro fertilization. It should also specify the attributes of an offense involving the destruction of the embryo which was created out of the medical procedure. The bill needs more work.
    Źródło:
    Zeszyty Prawnicze BAS; 2015, 4(48); 157-163
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia na temat rządowego projektu ustawy o leczeniu niepłodności
    Opinion on a Government bill on medical treatment of infertility
    Autorzy:
    Zielińska, Eleonora
    Powiązania:
    https://bibliotekanauki.pl/articles/6582248.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    children
    in vitro
    constitution
    health protection
    bill
    Opis:
    The method of regulating the issue of infertility treatment, including the use of in vitro fertilization procedures, does not raise any substantive doubts. The solutions adopted in the bill correspond to international standards and do not raise objections of a constitutional nature. The bill is a result of a reasonable compromise between the need to recognize the rights of people affected by infertility and the need to protect the embryo and the concerns for the welfare of the unborn child. It may, however, give rise doubt as to the granting of rights to use the procedures of medically assisted procreation only to people who are in marriage or partnership relations, which could be seen as discrimination against single women. Moreover, the imposition of a statutory limitation on the number of oocytes undergoing fertilization is detrimental to women’s health. The bill requires editorial corrections.
    Źródło:
    Zeszyty Prawnicze BAS; 2015, 4(48); 183-196
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawna na temat rządowego projektu ustawy o leczeniu niepłodności
    Legal opinion on a Government bill on medical treatment of infertility
    Autorzy:
    Lipski, Jan
    Powiązania:
    https://bibliotekanauki.pl/articles/6578882.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    children
    in vitro
    constitution
    health protection
    bill
    Opis:
    The bill, to the extent to which it (in most of the cases) do not limit the number of human embryos created in the in-vitro procedure does not comply with the provisions of the Constitution of the Republic of Poland. The bill involves the outright separation of human embryos into capable and incapable of developing normally and permits destruction of embryos placed in the second group, and does not provide for any formal procedure of assessment of that “capability”. Nor does it guarantee that the donors of reproductive cells (parents) can influence the decision to destroy the embryo. The bill is also incompatible with the Constitution to the extent to which it does not prohibit the use of supernumerary human embryos for experimental or industrial purposes and to the extent to which it allows the identification and selection of embryos to be transferred to the mother’s body. Provisions of the bill excessively restrict the right of children conceived through in-vitro fertilization to know their genetic origin.
    Źródło:
    Zeszyty Prawnicze BAS; 2015, 4(48); 126-163
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Opinia prawnaw sprawie merytorycznej oceny rządowego projektu ustawy o leczeniu niepłodności
    Legal opinion on the substantive assessment of a Government bill on medical treatment of infertility
    Autorzy:
    Stępkowski, Aleksander
    Powiązania:
    https://bibliotekanauki.pl/articles/6581405.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    children
    in vitro
    constitution
    health protection
    bill
    Opis:
    Some permissive and, at the same time, controversial solutions proposed in the bill are wrongly presented as the implementation of European Union law. This applies, in particular, to the construct of “donation”. This permissive idea, unknown to European law, creates the opportunity of far-reaching abuse, including the acceptance of the practice of surrogacy and the acquisition of parental rights by persons living in homosexual relationship. The bill treats instrumentally participants of assisted reproduction procedures, especially those who are in the embryonic stage of human development, violating thereby the constitutional guarantees of human life and dignity. It also allows for eugenic selection of human embryos, providing a very narrow limitation in this respect. The anonymity of a donor of reproductive cells, proposed in the bill, breaches in many respects the principle of protecting the child’s interests.
    Źródło:
    Zeszyty Prawnicze BAS; 2015, 4(48); 164-182
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-13 z 13

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