Acta Universitatis Lodziensis. Folia Iuridica: Ostatnio dodane
Wyświetlanie pozycji 21-40 z 1057
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Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation ... -
Involvement of Digital Platforms in the Process of Payment of Accommodation Tax in Slovakia – Theory vs. Reality
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)Digitization in the field of taxation represents one of the possible ways of improving the quality and increasing the transparency of this process. We can conclude that, in Slovakia, the potential of digitization for ... -
Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster ... -
Challenges Facing the European Union in Taxing the Digital Economy
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)The world of the digital economy is constantly evolving and will be the main vehicle for global trade in the future. The transfer of transactions to the Internet requires appropriate tax regulations that, on the one hand, ... -
Chosen Aspects of Psychiatric Confidentiality in the Jurisprudence of the Supreme Court
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-28)Psychiatric secrecy, which is based on Article 50 of the Law of August 19, 1994 on Mental Health Protection, is intended to protect the dignity and privacy of patients and their families. However, it does not have an ... -
The Theory of Epistemic (In)Justice in the Perspective of the Performance of Law: An Approach Based On The Concept Of Hermeneutic Therapy
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-28)In this paper, the assumptions of Miranda Fricker’s theory of epistemic (in)justice read in the context of the neo-Wittgensteinian philosophical trend, also called therapeutic or resolute approach, will be approximated. ... -
Legal Consciousness in the Polish People’s Republic: The Epistemological Roots of the High Consensus Concept
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-30)The paper explores the case of legal consciousness research in Poland during the period from the 1960s to the 1990s, focusing on its epistemic foundations. Three distinct traditions – Western, Soviet, and Polish – are ... -
Research Freedom and Access to Knowledge in Archaeological Research on Human Remains: Legal and Extra-Legal Perspectives
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-30)Present-day bioarchaeology of human remains has a complex, normative foundations, and this results in a nearly paradigmatic shift in research conducted in that discipline of science. This article first introduces the ... -
Legal Transplants, Legal Survivals, and Legal Revivals: Towards a Reconceptualisation of The Circulation of Legal Forms in Time and Space
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-30)When Alan Watson introduced, back in the 1970s, the concept of a legal transplant, also known as a legal transfer, he revolutionised comparative law and comparative legal history by showing that most of legal development ... -
The Role of Court Experts in Protecting the Interest of the Child in Domestic Civil Procedures
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-20)In court procedures, the role of court experts and their opinions is important for the final decisions. It is generally accepted that the court appoints experts and makes decisions based on – among other things – specialised ... -
The “Doctrine” of Law in Israel
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-20)This article examines the doctrine of law in Israel, highlighting the integration of various legal influences, particularly the significant role of British legal traditions in shaping the legal framework. Despite the absence ... -
Trust and Distrust in a Democratic State of Law
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-20)The issue of trust in law and trust of the governed in those who govern them has accompanied mankind since the early history. Trust is one of the most prominent values for maintaining cohesion of social groups and, more ... -
Unintentionality in Polish Criminal Law
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-20)Unintentionality is still a relevant research problem in Polish criminal law. This article is a modest attempt to answer the key questions of unintentionality, i.e. how the volitional and cognitive element is shaped in ... -
Legal Positivism, AI, and the Modern Legal Landscape: Challenges in Education, Research, and Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-30)W świecie, który nieustannie się rozwija i modernizuje, nowe technologie i automatyzacja oznaczają szybki postęp w wielu dziedzinach życia społecznego, także i w prawie. Niniejszy artykuł ma na celu przedyskutowanie, czy ... -
Considering the Juridical and Extra-Juridical Aspects of the Domestic Violence Relief System in Poland
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-30)The paper explores various problems within the two-track model of domestic violence prevention and relief system in Poland. The two tracks are oriented around social services and criminal courts, respectively. The common ... -
O demarkacji prawa publicznego i prawa prywatnego
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-29)The discussion on the division into public and private law (ius publicum) and private law (ius privatum) can be summarized by considering two fundamental issues: (α) the justification of the division and (β) the choice of ... -
Granice dopuszczalności i praktyczne aspekty wykorzystania mediów społecznościowych w prowokacji policyjnej w wykrywaniu przestępstw wykorzystania seksualnego małoletnich. Rozwiązania polskie na tle praktyki amerykańskiej
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-29)The article discusses the legal grounds, limitations and practical aspects of police undercover operations conducted on social media to prevent online-facilitated sexual abuse of children. The author analyzes the regulations ... -
Relations Between the Holy See and Lithuania: A 100-Year History
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-29)The Article provides the analysis of the relations of the Holy See and the Republic of Lithuania from the beginning of the State’s independence until the current period. At the outset, the authors give an overview of ... -
Konkordat a uprawnienia mniejszościowych kościołów i innych związków wyznaniowych w Polsce
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-29)The article aims to show the impact of the concordat between the Republic of Poland and the Holy See from 1993 on the legal situation of other religious associations in Poland. Representatives of churches affiliated with ... -
Divine Law in Canon 22 of the Code of Canon Law
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-11-29)Civil law norms may operate in the Church’s legal order. Canon law refers to them as a general norm expressed in canon 22 of the Code of Canon Law. This phenomenon is referred to as the canonisation of civil law. The studies ...