Bücher der Reihe Lex et Res Publica

The work presents a generalized description of the functioning of general clauses in the legal order, mainly on the example of Polish law. It defines the relationship between legislative policy and judicial discretion in determining the content of extra-legal references as well as their role in the judicial interpretation and application of law.

This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland.

The legal situation of whistleblowers has become an object of keen public interest in recent years. As practice shows, people who reveal irregularities in the workplace are exposed to the negative consequences of their actions. This monograph proposes a model of legal protection of such people, which could be applied in the Polish legal order.

This book presents new research assumptions aiming at a significant expansion of a typical, common paradigm of law sciences and focuses on the process of law-making, an important subject of interest in broadly understood legal sciences. The multiplicity of points of view, allows the authors to present a multi-faceted image of law-making processes.

In this book the authors present and, more importantly, give their own assessment of judicial decisions interpreting the Criminal Code provisions currently in force on self-defence and the transgression of its limits. The ultimate aim of this study is to answer the question if the present wording of relevant provisions is optimal.

This book is devoted to the problem of the role of precedent as a legal category and an element of judicial practice in statutory legal orders. It presents theoretical, practical (based on Polish and European jurisprudence) and comparative considerations dealing with the potential of precedential practice in statutory law.

This book contains texts prepared by representatives of various branches of law. The authors aim to determine: 1) the source (at least the potential source) of modernist solutions in the Polish law, 2) the realness of the modernist character of the said source and 3) the refection of these modernist solutions in the currently binding Polish law.

The publication shows the impact of judicial decisions on the discretionary power of public administration. This issue is analysed in relation to the process of issuing individual decisions by the administration, which have a dominant influence on the sphere of rights and freedoms of man.

The book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight some selected issues of the operation and evolution of Polish tax law.

Trusts, fideikomissum and foundations along with property and their legal potential are vital for cultural heritage management in the future. The economic model of cultural heritage should comply with changes in the legal system. The national perspective plays an important part in cultural heritage management in an international context.

This work provides a comprehensive review of major legal problems affecting the processes of takeover of publicly listed companies with particular emphasis on EU, Polish and German law. Acquisitions are seen through the lens of two relevant EU Treaty freedoms: free movement of capital and freedom of establishment and the 13th Directive.

The concept of restorative justice, which focuses on extinguishing the social conflict caused by criminal offense, has been received with growing interest by both legislators and specialists throughout the world. This book answers the question to what extent the classic model of criminal justice is able to meet the challenges posed by that concept.

Is constitutional jurisprudence on socio-economic rights a threat to democracies? Through reference to constitutional dialogue theory, this book shows constitutional adjudication in socio-economic matters. The experiences of nascent Central-Eastern European democracies are particularly interesting as a case study.