Ius Novum
type: channel
description: Ius Novum (ISSN 1897-5577, online ISSN 2545-0271) is a peer-reviewed scientfic quarterly of the Faculty of Law and Administration of Lazarski University in Warsaw. It has been published since 2007.
publisher: Oficyna Wydawnicza Uczelni Łazarskiego
language: en
publication name: Ius Novum
issn: 1897-5577
items: Gloss on the Judgment of the Court of Appeal in Lublin of 22 November 2022 (ref. no. II AKa 231/22)
items: Processed Environmental Information
items: Selected Income Tax Reliefs as Instruments Supporting Sustainable Development in Poland
items: Actio Pauliana: A Legal Remedy for Individual Creditors or for All the Creditors? From Roman Law to the Present Day
items: Awaiting the European Court of Human Rights’ Judgment on Pushbacks on the Border with Belarus
items: The Ban on Veterinary Surgeons’ Advertising in Poland and European Union Law: An Analysis of the Compliance of National Regulations with EU Law
items: Legal Aspects of Performing Aesthetic Procedures
items: Review in the Habilitation Proceedings in the Discipline of Legal Sciences
items: Delegating an Employer’s Managerial Prerogative to Artificial Intelligence: A Challenge of The Present or a Projection of The Future?
items: Would Cain Plead Guilty to the Murder of Abel? On the Historical Transformation of the English and American Trial Model as a Source of Plea Bargaining
items: Compulsory Medical Measures in the Criminal Code of the Russian Federation
items: Freedom of Will as a Prerequisite for Criminal Liability: Humans and Artificial Intelligence in a Czech Criminal Law Perspective
items: Digital Processes in EU Company Regulations and Their Implications for Registry Practices
items: Regulation of Airport Charges in EU Law, and in Poland and Germany: Limits of Airport Managing Bodies’ Autonomy and the Principle of Transparency and Non-Discrimination
items: The Legal Aspects of the Use of the Electronic Fiscal and Customs Services Platform by Entrepreneurs Engaged in the International Trade of Goods
items: Obligations of Importers, Distributors and Deployers of High-Risk AI Systems under the AI Act
items: The Impact of Mica Regulation Implementation on the Polish Crypto-Asset Market – Consequences, Regulatory Challenges and Prospects for Reform
items: Access to Public Information in the Form of Documents of the Supreme Audit Office Audit Proceedings
items: Theoretical Approach to Planning Authority (in Terms of the Municipality’s General Plan)
items: Access to the Disciplinary File of an Academic Teacher
items: The Notion of ‘Effective Remedy’ and ‘Effective Legal Remedy’ in EU Law Concerning the Gathering of Evidence in Criminal Proceedings
items: Comparative Law Aspects of Criminalisation of Acts Against Freedom of Religion in Polish and German Criminal Law
items: Exemption from the Remainder of the Penalty of Limitation of Liberty (Non-Custodial Penalty)
items: The Passage of Time Between the Commission of an Offence and Sentencing as a Ground for Punishment Mitigation
items: The Impact of MiCA Regulation Implementation on the Polish Crypto-Asset Market – Consequences, Regulatory Challenges and Prospects for Reform

Gloss on the Judgment of the Court of Appeal in Lublin of 22 November 2022 (ref. no. II AKa 231/22)
type: item
description: The commented ruling refers to the issue of the relationship between the provisions of Article 161 § 3 of the Penal Code and Article 165 § 1(1) of the Penal Code. The interpretative difficulties arose upon the introduction of Article 161 § 3 into the legal system as a consequence of the COVID-19 pandemic. The judicial authorities were faced with the choice of the correct legal classification of behaviours aimed at the spread of infectious diseases. The problem constituting the crux of the title judgment is therefore important both dogmatically and in the practice of applying the law. The significance of the subject matter is also visible in the special nature of the prohibited acts in question, the implementation of which is related to the occurrence of biological pathogens invisible to the human eye that cause infectious diseases and which did not disappear once the SARS-CoV-2 pandemic had been brought under control.
subject: Original article
  topic: section
subject: infectious disease, exposure to infection, bringing danger, apparent coincidence, health of many people
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Sebastian Czechowicz
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 218
ending page: 225
doi: 10.26399/

Processed Environmental Information
type: item
description: The legislator, under the Act on Access to Public Information, introduced a distinction between simple and processed information. Processed information is understood as information that, as at the date of submitting the request, does not exist in a form expected by the requester and, therefore, has to be specially generated for the requester’s needs. Provision of processed information is conditional upon the requirement of particular importance for the public interest. A special category of public information, access to which is governed by a separate legislative act, is environmental information. Under the Act on the Provision of Information on the Environment and its Protection, Public Participation in Environmental Protection and Environmental Impact Assessments, however, the legislator has not introduced any provisions on access to processed information. This gives rise to a practical problem as to how an entity obliged to provide information should react if it receives a request for environmental information whose nature indicates that, in fact, processed information has been requested. The purpose of this article is to resolve this practical issue through a dogmatic analysis of the provisions of both aforementioned Acts in the light of relevant axiological considerations. This is the case as the opinions presented in the literature so far seem to conflict with fundamental constitutional values.
subject: Original article
  topic: section
subject: public information, environmental information, processed information, limitation of the right to information
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Aleksander Kwaśniak
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 204
ending page: 217
doi: 10.26399/

Selected Income Tax Reliefs as Instruments Supporting Sustainable Development in Poland
type: item
description: Measures for sustainable development may involve both increasing taxes and introducing new taxes levied on taxpayers failing to pursue this goal, and preferential treatment for entities operating in a way that implements the sustainable development concept. This original scientific article analyses two income tax preferences – thermal modernisation tax relief and research and development tax relief – to verify whether the objectives for their introduction have been achieved. Special attention has been paid to issues experienced in practice in relation to the use of the aforementioned tax reliefs by taxpayers, leading to the conclusion that due to the number of doubts arising when trying to benefit from the tax reliefs and the often restrictive approach of tax authorities, these institutions do not provide optimal support for sustainable development goals. The applied research method was the dogmatic legal method, involving the determination of content, and the analysis, interpretation and exegesis of applicable law. Primary sources examined included foreign and national generally applicable legal acts, judgments, as well as individual and general tax rulings.
subject: Original article
  topic: section
subject: sustainable development, income tax, thermal modernisation tax relief, research and development tax relief
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Ewelina Bobrus-Nowińska
creator: Elżbieta Ambrożej
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 182
ending page: 203
doi: 10.26399/

Actio Pauliana: A Legal Remedy for Individual Creditors or for All the Creditors? From Roman Law to the Present Day
type: item
description: The article analyses whether, if a debtor divests themselves of their assets and thereby renders satisfaction of creditors impossible, the right to challenge the debtor’s acts should be vested exclusively in all creditors jointly, appropriately represented, or whether individual creditors should retain the possibility of relying on individual legal remedies. To answer this question, the authors use the dogmatic method, the historical method, and the comparative method. The first section of this paper discusses how creditors were protected under Roman law. After an analysis of the legal remedies available in classical law, the standing to bring an actio Pauliana in Justinian’s law is discussed. Such an actio was available to the curator bonorum acting on behalf of all creditors, but it could also be brought by individual creditors. In contemporary law, the issue discussed in this article arises when a debtor is declared bankrupt. In such a situation, German law does not allow individual creditors to bring or continue individual actions. Until recently, the position under Polish law was similar, but following a recent resolution adopted by the Supreme Court, the prohibition has been relaxed and creditors are allowed to make auxiliary use of individual legal remedies. This is possible primarily when the receiver is unwilling or unable to bring an action on behalf of the bankruptcy estate. The latter approach merits approval, as it properly balances the interests of the parties concerned.
subject: Original article
  topic: section
subject: actio Pauliana, in integrum restitutio, interdictum fraudatorium, bankruptcy proceedings, creditor’s standing to sue
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Joanna Misztal-Konecka
creator: Marcin Krajewski
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 166
ending page: 181
doi: 10.26399/

Awaiting the European Court of Human Rights’ Judgment on Pushbacks on the Border with Belarus
type: item
description: This article reconstructs and critically assesses the evolution of the European Court of Human Rights’ case law on the contemporary ‘migration crisis’. It aims to predict the Court’s upcoming ruling on pushbacks on the border with Belarus. The Grand Chamber, the largest adjudicating formation, will render a judgment in three applications against Poland, Lithuania and Latvia. Two previous key cases – Khlaifia and Others v. Italy, and N.D. and N.T. v. Spain – were heard first by a seven-judge Chamber and then by the Grand Chamber. The judgments reached different conclusions: the Chambers found a violation of the provisions of the European Convention on Human Rights, while the Grand Chamber found no violation. The Grand Chamber’s rulings have reshaped the Convention’s legal standards, particularly regarding the prohibition of collective expulsions. These standards will be applied to the three cases concerning pushbacks on the border with Belarus.
subject: Original article
  topic: section
subject: migrants, pushbacks, European Court of Human Rights, European Convention on Human Rights, prohibition of collective expulsions
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Ireneusz C. Kamiński
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 147
ending page: 165
doi: 10.26399/

The Ban on Veterinary Surgeons’ Advertising in Poland and European Union Law: An Analysis of the Compliance of National Regulations with EU Law
type: item
description: The purpose of this article is to analyse the compliance of Polish regulations prohibiting veterinary surgeons from advertising with EU law, particularly Directive 2006/123/EC on services in the internal market and Directive 2000/31/EC on certain aspects of electronic commerce. Particular attention is given to the impact of this compliance (or lack thereof) on disciplinary proceedings against members of the profession. The analysis indicates that Polish regulations, including Article 29 of the Act on Veterinary Facilities and Resolution No. 116/2008/IV of the National Veterinary Council, violate the EU principle of the free movement of services, specifically the right of veterinary surgeons to use commercial communications. This non-compliance necessitates the application of the principle of the primacy of EU law, meaning that disciplinary courts should consider EU regulations as ‘more lenient laws’ within the meaning of Article 4 § 1 of the Penal Code. The findings highlight the need to align Polish regulations with EU standards, ensuring that veterinary surgeons can use permissible forms of promotion in a manner consistent with professional ethics and the protection of the public interest.
subject: Original article
  topic: section
subject: veterinary surgeons’ advertising, commercial communication, regulated professions, European Union law, disciplinary proceedings
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Piotr F. Piesiewicz
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 133
ending page: 146
doi: 10.26399/

Legal Aspects of Performing Aesthetic Procedures
type: item
description: The aim of this article is to analyse the concept of aesthetic services, while also highlighting the variety of terminology used to describe the activities performed in this field. The article also attempts to define the qualifications necessary to carry out aesthetic procedures, including the qualifications that should be held by physicians performing services related to the modification or supplementation of anatomical structures. The purpose of addressing this issue is to present the scope of the problem and to indicate that regulatory gaps concerning aesthetic services contribute to the de-professionalising of medical profession, the absence of rules establishing principles governing interference with the human body, and an increased risk to individuals who undergo aesthetic procedures performed by persons from outside the medical community. The discussion is limited to Polish law, due to the significant diversity of solutions regarding aesthetic medicine services in other countries. The analysis conducted leads to the conclusion that the lack of legal regulations concerning the classification of healthcare services, their identification with healthcare services, as well as the absence of provisions defining the qualifications for their performance result in conceptual and classification chaos. This lack of clarity prevents the identification of instances in which persons performing such procedures exceed their professional competences, due to the absence of regulations specifying a catalogue of persons authorised to undertake such activities. There is an urgent need to regulate this matter, not only by standardising the certification process for medical skills in the field of aesthetic and reconstructive medicine, but also by introducing rules defining the principles of performing aesthetic procedures by persons practising medical professions other than that of physician, as well as by persons who have no formal connection to healthcare.
subject: Original article
  topic: section
subject: aesthetic services, aesthetic medicine, medical law, aesthetic procedures, beauticians’ qualifications, cosmetologists’ qualifications
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Justyna Esthera Król-Całkowska
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 111
ending page: 132
doi: 10.26399/

Review in the Habilitation Proceedings in the Discipline of Legal Sciences
type: item
description: The article analyses problems arising from the statutory regulation of reviews in the proceedings for the award of the postdoctoral degree of doktor habilitowany. The analysis covers: the substantive scope of the review; the nature of scientific achievements constituting a significant contribution to the development of the discipline of legal sciences; and the meanings of the terms ‘monograph’ and ‘series of thematically related scientific articles’. The structure of the review and its basic components are also presented: the introduction; the analysis and evaluation, including formal and substantive assessment (of the choice of topic, the structure of the study, the research problem, research objective, research thesis, and research hypothesis, the appropriateness of the research methods applied, and the significant contribution to the development of the discipline of legal sciences); as well as the quality of the review, its form, and the deadline for its preparation.
subject: Original article
  topic: section
subject:
  topic: keywords
  value: degree of doktor habilitowany, discipline of legal sciences, monograph, review, scientific achievement, series of thematically related scientific articles, significant contribution to the development of the discipline of legal sciences; structure of the review
subject: legal sciences
  topic: disciplines
creator: Ryszard A. Stefański
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 80
ending page: 110
doi: 10.26399/

Delegating an Employer’s Managerial Prerogative to Artificial Intelligence: A Challenge of The Present or a Projection of The Future?
type: item
description: The use of artificial intelligence (AI) in employment is now a fact. In this article, the author examines whether it is possible for AI to exercise managerial authority over employees. The discussion of the substantive elements of this issue is preceded by an analysis of whether managerial prerogative can only lawfully be exercised by natural persons or whether it can be lawfully exercised by artificial intelligence. If the findings of this analysis indicate that AI can exercise managerial prerogative, this provides the starting point for addressing the substantive issues concerned. The analysis is conducted on multiple levels: on the one hand, it examines the requirements that interpersonal communication must satisfy; on the other hand, it analyses the current stage of AI’s technological advancement. The author recognises that a workforce cannot be managed effectively without accounting for emotional elements as a determining factor in human activity, which may be of particular relevance to the effective implementation of instructions received by employees. Recognition of the importance of emotions means that the extent to which AI is capable, at the current stage of technological development, of using emotions to achieve its intended goals, must be considered, and whether one can at all speak of emotional intelligence with regard to AI. The author examines Emotional Artificial Intelligence technology, which is undergoing evolutionary development. These reflections determine to what extent EAI currently enables the managerial prerogative described in the title to be exercised over employees, while simultaneously considering the advantages and risks associated with the extensive use of artificial intelligence in the analysed aspect of employment relations.
subject: Original article
  topic: section
subject: artificial intelligence, emotional intelligence, managerial prerogative, emotions, subordination
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Sebastian Koczur
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 57
ending page: 79
doi: 10.26399/

Would Cain Plead Guilty to the Murder of Abel? On the Historical Transformation of the English and American Trial Model as a Source of Plea Bargaining
type: item
description: The article presents a historical-legal analysis of the evolution of the Anglo-Welsh and American criminal process in the context of those elements of both models that determined that it was the common law legal culture that developed the phenomenon of plea bargaining. The results of British research are presented, showing that the shape of the criminal procedure of England and Wales, as late as the turn of the 18th and 19th centuries, differed significantly from the now-familiar purely adversarial model, characterised by the high involvement of professional representatives of the parties, the inactivity of the defendant and the passivity of the court in the course of the trial. As pointed out, it was the adversarial transformation of English procedure observed in particular since the early 19th century, affecting the decline in the previous effectiveness of the jury trial, that led to the development of plea bargaining. The different origins of consensual procedural institutions in the United States of America, as compared with the system of England and Wales, are also discussed.
subject: Original article
  topic: section
subject: consensualism, adversarialism, plea bargaining, criminal trial
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Andrzej Lewna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 42
ending page: 56
doi: 10.26399/

Compulsory Medical Measures in the Criminal Code of the Russian Federation
type: item
description: This paper presents an overview of the subject matter. Its purpose is to discuss the scope of the provisions on compulsory medical measures contained in the 1996 Criminal Code of the Russian Federation (referred to in Polish law as ‘preventive therapeutic measures’). The following methods were used in drafting this study: an analysis of legal sources, i.e. the 1996 Criminal Code of the Russian Federation, and an analysis of (legal) literature. The paper outlines the rationale for the use of compulsory medical measures, as well as their purposes and types. Particular attention is paid to the analysis of solutions associated with forced outpatient observation and psychiatric treatment, as well as forced treatment in a psychiatric hospital (which has a problematic history in Russia). The issues related to the modification of the use of these measures are also addressed. For the purposes of this article, the following hypothesis was adopted: ‘The scope of the provisions on compulsory medical measures contained in the 1996 Criminal Code of the Russian Federation is broad and includes many measures that are regulated in detail.’ The research, which partially confirmed this research hypothesis, shows that the scope of the analysed provisions on compulsory medical measures contained in the 1996 Criminal Code of the Russian Federation is not broad and has some shortcomings.
subject: Original article
  topic: section
subject: compulsory medical measures
  topic: keywords
subject: 1996 Criminal Code of the Russian Federation
  topic: keywords
subject: compulsory observation and treatment by a psychiatrist in outpatient settings
  topic: keywords
subject: compulsory treatment in a medical facility
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Katarzyna Laskowska
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 27
ending page: 41
doi: 10.26399/

Freedom of Will as a Prerequisite for Criminal Liability: Humans and Artificial Intelligence in a Czech Criminal Law Perspective
type: item
description: The paper analyses the form and place of human will in the foundations of criminal liability. It explains the necessity of will for the traditional criminal liability of natural persons and presents a comparison with the possible criminal liability of autonomous and non-autonomous systems equipped with artificial intelligence. The conclusions of the paper are negative with regard to the possible direct liability of such systems. A solution is proposed in the form of criminal liability for persons who create, control and monitor autonomous and nonautonomous systems.
subject: Original article
  topic: section
subject: will
  topic: keywords
subject: emotions
  topic: keywords
subject: intuition
  topic: keywords
subject: intelligence
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: algorithm
  topic: keywords
subject: autonomous and non-autonomous systems
  topic: keywords
subject: determinism
  topic: keywords
subject: indeterminism
  topic: keywords
subject: compatibilism
  topic: keywords
subject: criminal liability
  topic: keywords
subject: moral liability
  topic: keywords
subject: motivation
  topic: keywords
subject: natural person
  topic: keywords
subject: legal person
  topic: keywords
subject: electronic person
  topic: keywords
subject: imputability
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Jaroslav Fenyk
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 1
ending page: 26
doi: 10.26399/

Digital Processes in EU Company Regulations and Their Implications for Registry Practices
type: item
description: This paper examines the impact of European Union law on digitalisation, considering both its foundations and effects. Some of these aspects are addressed in Directive (EU) 2017/1132 of the European Parliament and of the Council on certain aspects of company law, as well as in the Directive of the European Parliament and of the Council amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law. As a consequence of these legislative developments, several issues have since emerged. Examples include difficulties related to the online registration of companies introduced by Member States following the implementation of the Directive, and discrepancies between the information contained in national central business registers interconnected within the Business Registers Interconnection System (BRIS). In this context, the paper analyses the implications of the Court of Justice of the European Union’s judgment in the Manni case and explains why the ‘right to be forgotten’ may not apply in this area. Another issue arising from digitalisation concerns trust services, including the work of notaries and their relationship with Regulation (EU) No 910/2014 of the European Parliament and of the Council on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation), as well as Regulation (EU) 2024/1183 of the European Parliament and of the Council of 11 April 2024 amending Regulation (EU) No 910/2014 as regards establishing the European Digital Identity Framework. On this occasion, the paper also discusses why the eIDAS Regulation may not necessarily have a harmonising effect across the various legal systems within the EU. Finally, in light of the Fifth Anti-Money Laundering Directive of the European Union, the paper considers the concept of beneficial ownership, its notarial determination, and its relevance to the prevention of money lau…
subject: Original article
  topic: section
subject:
  topic: keywords
  value: registration of companies; digitalisation; EU; EU law; CJEU; business; company law; company registers; BRIS; interconnection of business registers; Manni case; right to be forgotten; data protection; disclosure; notary; eIDAS; beneficial owner
subject: legal sciences
  topic: disciplines
creator: Tomasz Braun
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 175
ending page: 189

Regulation of Airport Charges in EU Law, and in Poland and Germany: Limits of Airport Managing Bodies’ Autonomy and the Principle of Transparency and Non-Discrimination
type: item
description: This article analyses the regulation of airport charges under European Union law and within the national legal systems of Poland and Germany, with particular focus on the relationship between the autonomy of airport managing bodies and their obligation to observe the principles of transparency and non-discrimination. The authors discuss the legal framework established by Directive 2009/12/EC and examine its implementation in two distinct national contexts. The analysis demonstrates that, although airport managing bodies formally possess the right to determine the level and structure of charges, their discretion is constrained by both EU legislation and national oversight mechanisms.
subject: Original article
  topic: section
subject: airport charges, non-discrimination, transparency, EU law, EU air transport
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Agnieszka Fortońska
creator: Matylda Berus
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 156
ending page: 174

The Legal Aspects of the Use of the Electronic Fiscal and Customs Services Platform by Entrepreneurs Engaged in the International Trade of Goods
type: item
description: Entrepreneurs engaged in international trade are required to use the Electronic Fiscal and Customs Services Platform for the purpose of communicating with the National Tax Administration on matters relating to economic and tax policy. This modern technological tool plays an important role in the day-to-day operations of businesses and in the settlement of customs and other border taxes levied on economic operators engaged in the cross-border trade of goods within the European Union customs territory. The Electronic Fiscal and Customs Services Platform is an institution established under Polish law, aimed at implementing systemic, comprehensive solutions related to EU customs law. The objective of this article is to demonstrate that EU standards have been sufficiently detailed by the provisions of the Customs Law Act to ensure the functional implementation of this platform by Polish entrepreneurs. Without taking into account the specific circumstances of national legislation, electronic data-processing systems would be unable to function effectively within the context of the Polish economic framework.
subject: Original article
  topic: section
subject: PUESC, custom, trade of goods, entrepreneur
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Andrzej Gorgol
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 141
ending page: 155

Obligations of Importers, Distributors and Deployers of High-Risk AI Systems under the AI Act
type: item
description: The Artificial Intelligence (AI) Act distinguishes between the different actors involved in the supply chain of high-risk AI systems. The purpose of this paper is to outline and compare the obligations of importers, distributors and deployers, and to analyse the circumstances in which these obligations may be extended and aligned with those of providers of high-risk AI systems. The obligations of importers and distributors are primarily of a verification nature. In general, the obligations of distributors are more limited than those of importers, who bear the burden of primary verification of compliance by providers. In contrast, the obligations of deployers are generally not subordinate to those of providers but constitute an independent responsibility arising from the need to address the risks posed during the deployment phase of high-risk AI systems. A specific situation arises where interference with AI systems results in the imposition of obligations on a non-deployer that are equivalent to those imposed on providers of high-risk AI systems. This is because AI-based systems are, among other things, susceptible to changes in their purpose in ways that are independent of their design and the intentions of their providers. Proper identification and understanding of the responsibilities of the various actors in the supply chain are key to minimising the risks associated with the use of high-risk AI systems across the European Union and to avoiding the imposition of financial sanctions.
subject: Original article
  topic: section
subject: AI Act; artificial intelligence; importers; distributors; deployers
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Karolina Kiejnich-Kruk
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 121
ending page: 140

The Impact of Mica Regulation Implementation on the Polish Crypto-Asset Market – Consequences, Regulatory Challenges and Prospects for Reform
type: item
description: The aim of this article is to provide a critical assessment of the compliance of the Polish draft act implementing the MiCA Regulation with the objectives and the letter of the Regulation, and to verify the hypothesis that certain provisions constitute instances of gold-plating, increasing compliance costs without delivering proportionate benefits, while simultaneously leaving significant regulatory gaps unaddressed. The study applies a comparative legal analysis (Poland vs. selected EU Member States), a functional analysis (substance over form), and a regulatory impact assessment. Findings. 1. Poland effectively shortened the transitional period for CASPs to six months; after this date, MiCA authorisation or passporting (Article 65) is required. The claim of an ‘automatic 18-month’ period for Poland is incorrect. 2. The draft introduces regulations exceeding the scope of MiCA (including a public domain register and preventive account freezes), which require a rigorous proportionality test and consistency with the DSA. 3. The fee model of up to 0.4% of revenues is not extreme by EU standards but may significantly burden entities with high volumes and low margins. 4. Identified gaps include: the absence of ‘soft law’ instruments and clear criteria for DeFi and NFTs; in the area of stablecoins, prudential and infrastructural issues and overlaps between the MiCA, PSD2, and EMD regimes remain key barriers. The research hypothesis was largely confirmed: the Polish implementation is restrictive and, in parts, overly detailed, increasing both costs and uncertainty while failing to adequately address technologically sensitive areas (DeFi, NFTs, PLN-EMTs). It is therefore advisable to calibrate above-minimum instruments and close the identified gaps through soft-law measures and operational solutions. The second part of the conclusion presents systemic and operational recommendations.
subject: Original article
  topic: section
subject: MiCA; crypto-assets; CASP; transitional period; passporting; gold-plating; KNF; DeFi; NFT; e- money token (EMT); AML / PSD2 / EMD, economy and finance
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Krzysztof Piech
creator: Sylwia Pangsy-Kania
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 98
ending page: 120

Access to Public Information in the Form of Documents of the Supreme Audit Office Audit Proceedings
type: item
description: Access to public information, regulated in Article 61 of the Constitution of the Republic of Poland and the Act of 6 September 2001, is an element of public scrutiny of public authorities that enables the public to supervise public entities on a regular basis. The Supreme Audit Office (NIK), as the chief organ of state audit, is obliged to provide public information. The application of the Act on Access to Public Information to NIK’s audit results raises doubts, particularly in the context of other acts specifying different rules of access to information. Article 10 of the Act on the Supreme Audit Office establishes the obligation of the President of NIK to disclose certain documents; however, this does not preclude the application of the Act on Access to Public Information to other documents after the conclusion of audit proceedings. Audit programmes and subject matters are protected by audit confidentiality, but they may be disclosed once the audit has been completed, provided they are not deemed internal documents. These documents are crucial for assessing the integrity of NIK’s activities. Although audit proceeding files may not be considered public information as a whole, individual documents contained within the files constitute public information.
subject: Original article
  topic: section
subject: Supreme Audit Office, Supreme Chamber of Control, public information, internal document, audit files
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Przemysław Szustakiewicz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 90
ending page: 97

Theoretical Approach to Planning Authority (in Terms of the Municipality’s General Plan)
type: item
description: In normative terms, spatial planning constitutes an authoritative means of shaping space. By exercising its planning authority, a municipality influences how property rights are exercised and, in extreme cases, may lead to their deprivation. The law must set limits on this authority by establishing instruments that guarantee adequate protection of property rights. The municipality’s general plan is one such legal instrument, fulfilling the constitutional condition for the admissibility of interference with real estate ownership, which may be based on a statute. It must not only specify the manner in which restrictions are to be introduced, but also provide a source of values that justify such restrictions. The municipality’s general plan meets these conditions. Thus, it becomes not only an important instrument of planning policy but also a crucial mechanism for protecting the property rights of real estate covered by the planning process.
subject: Original article
  topic: section
subject: planning authority, municipality, general plan, property protection
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Zbigniew Czarnik
creator: Robert Sawuła
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 78
ending page: 89

Access to the Disciplinary File of an Academic Teacher
type: item
description: The article is of a scientific and research-based nature. It analyses the transparency of disciplinary proceedings against academic teachers, which are conducted under the Act on Higher Education and Science. The article examines issues of transparency in light of the provisions of that Act, the Code of Criminal Procedure, and the Act on Access to Public Information. The research objective was clear: to determine whether persons not involved in disciplinary proceedings (namely the accused, their defence counsel, or the disciplinary advocate) may request access to the records of such proceedings (in whole or in part), or seek information from them other than official documents, under the Act on Access to Public Information. The analysis covered the regulations concerning the parties to disciplinary proceedings contained in the Higher Education and Science Act, the 2022 Implementing Regulation governing disciplinary procedures, and the Code provisions applicable to disciplinary matters. The rules concerning access to public information were also analysed, both in normative terms and in light of administrative court rulings. The research employed the dogmatic method, and its findings are original and significant for both legal scholarship and practice. The study has conclusively demonstrated that information from disciplinary proceedings involving academic teachers, as well as the files of such proceedings, although considered public information, are not subject to disclosure to persons requesting access under the Act on Access to Public Information. This is because a special regulation – namely the appropriate application, under Article 305 of the Higher Education and Science Act, of Article 156 § 1 of that Code – excludes such applicants, until the conclusion of the disciplinary proceedings, from the group of persons who, under the current legal framework, have access to disciplinary files.
subject: Original article
  topic: section
subject: disciplinary proceedings of academic teachers, disciplinary files, access to files, public information
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Hanna Paluszkiewicz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 65
ending page: 77

The Notion of ‘Effective Remedy’ and ‘Effective Legal Remedy’ in EU Law Concerning the Gathering of Evidence in Criminal Proceedings
type: item
description: The article analyses the case law of the Court of Justice of the European Union concerning ‘effective legal remedies’ under Article 14 of the Directive on the European Investigation Order (EIO) and ‘effective remedies’ provided for in EU directives regulating the rights of defendants in criminal proceedings. An analysis of this case law leads to the conclusion that the CJEU has established a more specific and higher standard of protection through effective remedies in the first of the aforementioned areas when interpreting Article 14 of the EIO Directive. By contrast, the case law on ‘effective remedies’ provided for in directives regulating the rights of defendants is based on the general assumption that EU law does not govern the admissibility of evidence, which means that it may sometimes be regarded as inconsistent with the standard established in this area by the European Court of Human Rights. The article also argues that the right to an effective remedy does not imply an obligation to create a separate legal measure in the form of a ‘complaint’ or ‘appeal’ within the national legal system.
subject: Original article
  topic: section
subject: Court of Justice, EU directives, admissibility of evidence in criminal proceedings, effective remedy, effective redress
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Małgorzata Wąsek-Wiaderek
creator: Sławomir Steinborn
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 47
ending page: 64

Comparative Law Aspects of Criminalisation of Acts Against Freedom of Religion in Polish and German Criminal Law
type: item
description: The criminal law protection of freedom of belief, understood here also as freedom of religion or freedom of conscience, is not only safeguarded by acts of international law but is also enshrined in the constitutions of most European states. Consequently, national authorities are obliged to ensure the peaceful coexistence of different faiths and religions. This article aims to provide an overview of the provisions of the Polish and German Criminal Codes concerning religious freedom and to compare the scope of their protection in light of the basic laws of these countries.
subject: Original article
  topic: section
subject: freedom, religion, belief, Polish criminal law, German criminal law
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Beata Bachurska
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 32
ending page: 46

Exemption from the Remainder of the Penalty of Limitation of Liberty (Non-Custodial Penalty)
type: item
description: This article discusses the exemption from the remainder of the penalty of limitation of liberty (non-custodial penalty) under Article 83 of the Penal Code, a legal institution that plays a significant role in criminal policy. It is intended to encourage convicted persons to comply with the law not only during the execution of the penalty but also after exemption, once part of the penalty has been served. However, this objective may not always be achieved due to the absence of additional instruments for influencing the conduct of convicted persons following exemption. The definitive nature of exemption, which precludes any further action in the event of a violation of the legal order by the exempted person, has led to a de lege ferenda proposal to make this institution conditional. The article analyses the purpose and legal nature of exemption, the conditions for its application (serving part of the sentence, compliance with the legal order, fulfilment of obligations imposed on the convicted person, penal measures, compensatory measures, and forfeiture), the sentencing procedure, and the consequences of exemption leading to recognition of the sentence as served.
subject: Original article
  topic: section
subject: legal nature, penalty of limitation of liberty, legal order, penalty amount, probation measure, exemption
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Blanka J. Stefańska
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 16
ending page: 31

The Passage of Time Between the Commission of an Offence and Sentencing as a Ground for Punishment Mitigation
type: item
description: This paper addresses the issue of rational sentencing in criminal proceedings, focusing specifically on the significance of the passage of substantial time between the commission of an offence and the imposition of a sentence as a potential ground for extraordinary mitigation of punishment. The aim is to resolve the question of whether a significant lapse of time between the commission of an offence and sentencing may serve as a mitigating factor in the punishment imposed by the court for that offence, or, more specifically, whether it may justify extraordinary mitigation of the statutory penalty or constitute a circumstance warranting leniency within the ordinary sentencing framework. The research hypothesis assumes that a lengthy interval between the offence and adjudication may exert a mitigating influence on the sentence imposed, both in cases where the court applies a sentence within the ordinary sentencing framework and where it resorts to extraordinary mitigation, although the time lapse does not constitute an autonomous basis for such mitigation. The study employs the dogmatic method, understood as an analysis of legal norms, with reference to relevant judicial decisions and the views of legal academics and commentators.
subject: Original article
  topic: section
subject: judicial sentencing, extraordinary mitigation of punishment, mitigating circumstances, time in criminal law
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Joanna Długosz-Jóźwiak
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-17
publication date: 2025-12-17
starting page: 1
ending page: 15

Digital Processes in EU Company Regulations and Their Implications for Registry Practices
type: item
description: This paper examines the impact of European Union law on digitalisation, considering both its foundations and effects. Some of these aspects are addressed in Directive (EU) 2017/1132 of the European Parliament and of the Council on certain aspects of company law, as well as in the Directive of the European Parliament and of the Council amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law. As a consequence of these legislative developments, several issues have since emerged. Examples include difficulties related to the online registration of companies introduced by Member States following the implementation of the Directive, and discrepancies between the information contained in national central business registers interconnected within the Business Registers Interconnection System (BRIS). In this context, the paper analyses the implications of the Court of Justice of the European Union’s judgment in the Manni case and explains why the ‘right to be forgotten’ may not apply in this area. Another issue arising from digitalisation concerns trust services, including the work of notaries and their relationship with Regulation (EU) No 910/2014 of the European Parliament and of the Council on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation), as well as Regulation (EU) 2024/1183 of the European Parliament and of the Council of 11 April 2024 amending Regulation (EU) No 910/2014 as regards establishing the European Digital Identity Framework. On this occasion, the paper also discusses why the eIDAS Regulation may not necessarily have a harmonising effect across the various legal systems within the EU. Finally, in light of the Fifth Anti-Money Laundering Directive of the European Union, the paper considers the concept of beneficial ownership, its notarial determination, and its relevance to the prevention of money lau…
subject: Original article
  topic: section
subject:
  topic: keywords
  value: registration of companies, digitalisation, EU, EU law, CJEU, business, company law, company registers, BRIS, interconnection of business registers, Manni case, right to be forgotten, data protection, disclosure, notary, eIDAS, beneficial owner
subject: legal sciences
  topic: disciplines
creator: Tomasz Braun
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 185
ending page: 201

Regulation of Airport Charges in EU Law, and in Poland and Germany: Limits of Airport Managing Bodies’ Autonomy and the Principle of Transparency and Non-Discrimination
type: item
description: This article analyses the regulation of airport charges under European Union law and within the national legal systems of Poland and Germany, with particular focus on the relationship between the autonomy of airport managing bodies and their obligation to observe the principles of transparency and non-discrimination. The authors discuss the legal framework established by Directive 2009/12/EC and examine its implementation in two distinct national contexts. The analysis demonstrates that, although airport managing bodies formally possess the right to determine the level and structure of charges, their discretion is constrained by both EU legislation and national oversight mechanisms.
subject: Original article
  topic: section
subject: airport charges, non-discrimination, transparency, EU law, EU air transport
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Agnieszka Fortońska
creator: Matylda Berus
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 165
ending page: 184

The Legal Aspects of the Use of the Electronic Fiscal and Customs Services Platform by Entrepreneurs Engaged in the International Trade of Goods
type: item
description: Entrepreneurs engaged in international trade are required to use the Electronic Fiscal and Customs Services Platform for the purpose of communicating with the National Tax Administration on matters relating to economic and tax policy. This modern technological tool plays an important role in the day-to-day operations of businesses and in the settlement of customs and other border taxes levied on economic operators engaged in the cross-border trade of goods within the European Union customs territory. The Electronic Fiscal and Customs Services Platform is an institution established under Polish law, aimed at implementing systemic, comprehensive solutions related to EU customs law. The objective of this article is to demonstrate that EU standards have been sufficiently detailed by the provisions of the Customs Law Act to ensure the functional implementation of this platform by Polish entrepreneurs. Without taking into account the specific circumstances of national legislation, electronic data-processing systems would be unable to function effectively within the context of the Polish economic framework.
subject: Original article
  topic: section
subject: PUESC, custom, trade of goods, entrepreneur
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Andrzej Gorgol
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 150
ending page: 164

Obligations of Importers, Distributors and Deployers of High-Risk AI Systems under the AI Act
type: item
description: The Artificial Intelligence (AI) Act distinguishes between the different actors involved in the supply chain of high-risk AI systems. The purpose of this paper is to outline and compare the obligations of importers, distributors and deployers, and to analyse the circumstances in which these obligations may be extended and aligned with those of providers of high-risk AI systems. The obligations of importers and distributors are primarily of a verification nature. In general, the obligations of distributors are more limited than those of importers, who bear the burden of primary verification of compliance by providers. In contrast, the obligations of deployers are generally not subordinate to those of providers but constitute an independent responsibility arising from the need to address the risks posed during the deployment phase of high-risk AI systems. A specific situation arises where interference with AI systems results in the imposition of obligations on a non-deployer that are equivalent to those imposed on providers of high-risk AI systems. This is because AI-based systems are, among other things, susceptible to changes in their purpose in ways that are independent of their design and the intentions of their providers. Proper identification and understanding of the responsibilities of the various actors in the supply chain are key to minimising the risks associated with the use of high-risk AI systems across the European Union and to avoiding the imposition of financial sanctions.
subject: Original article
  topic: section
subject: AI Act; artificial intelligence; importers; distributors; deployers
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Karolina Kiejnich-Kruk
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 129
ending page: 149

The Impact of MiCA Regulation Implementation on the Polish Crypto-Asset Market – Consequences, Regulatory Challenges and Prospects for Reform
type: item
description: The aim of this article is to provide a critical assessment of the compliance of the Polish draft act implementing the MiCA Regulation with the objectives and the letter of the Regulation, and to verify the hypothesis that certain provisions constitute instances of gold-plating, increasing compliance costs without delivering proportionate benefits, while simultaneously leaving significant regulatory gaps unaddressed. The study applies a comparative legal analysis (Poland vs. selected EU Member States), a functional analysis (substance over form), and a regulatory impact assessment. Findings. (1) Poland effectively shortened the transitional period for CASPs to six months; after this date, MiCA authorisation or passporting (Article 65) is required. The claim of an ‘automatic 18-month’ period for Poland is incorrect. (2) The draft introduces regulations exceeding the scope of MiCA (including a public domain register and preventive account freezes), which require a igorous proportionality test and consistency with the DSA. (3) The fee model of up to 0.4% of revenues is not extreme by EU standards but may significantly burden entities with high volumes and low margins. (4) Identified gaps include: the absence of ‘soft law’ instruments and clear criteria for DeFi and NFTs; in the area of stablecoins, prudential and infrastructural issues and overlaps between the MiCA, PSD2, and EMD regimes remain key barriers. The research hypothesis was largely confirmed: the Polish implementation is restrictive and, in parts, overly detailed, increasing both costs and uncertainty while failing to adequately address technologically sensitive areas (DeFi, NFTs, PLN-EMTs). It is therefore advisable to calibrate above-minimum instruments and close the identified gaps through soft-law measures and operational solutions. Part II of the conclusion presents systemic and operational recommendations.
subject: Original article
  topic: section
subject: MiCA; crypto-assets; CASP; transitional period; passporting; gold-plating; KNF; DeFi; NFT; e-money token; EMT; AML / PSD2 / EMD; economy and finance
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Krzysztof Piech
creator: Sylwia Pangsy-Kania
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 102
ending page: 128

Access to Public Information in the Form of Documents of the Supreme Audit Office Audit Proceedings
type: item
description: Access to public information, regulated in Article 61 of the Constitution of the Republic of Poland and the Act of 6 September 2001, is an element of public scrutiny of public authorities that enables the public to supervise public entities on a regular basis. The Supreme Audit Office [NIK], as the chief organ of state audit, is obliged to provide public information. The application of the Act on Access to Public Information to NIK’s audit results raises doubts, particularly in the context of other acts specifying different rules of access to information. Article 10 of the Act on the Supreme Audit Office establishes the obligation of the President of NIK to disclose certain documents; however, this does not preclude the application of the Act on Access to Public Information to other documents after the conclusion of audit proceedings. Audit programmes and subject matters are protected by audit confidentiality, but they may be disclosed once the audit has been completed, provided they are not deemed internal documents. These documents are crucial for assessing the integrity of NIK’s activities. Although audit proceeding files may not be considered public information as a whole, individual documents contained within the files constitute public information.
subject: Original article
  topic: section
subject: Supreme Audit Office, Supreme Chamber of Control, public information, internal document, audit files
  topic: keywords
subject: legal sciences
  topic: disciplines
creator: Przemysław Szustakiewicz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2025-12-08
publication date: 2025-12-08
starting page: 94
ending page: 101