• The Characteristics and Consequences of Serial Sex Offenders’ Actions: the Example of Ukraine 

  Spytska, Liana (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  Serial sexual crimes are considered highly dangerous and have lasting effects on both victims and society. As such, the importance of investigating and preventing these crimes is increasingly recognised, with particular ...

• The Importance of Codification of Administrative Procedure for the Protection of Individual Rights in Kazakhstan 

  Szajachmetova, Aiym (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The article is an attempt to assess the functioning of the Code of Administrative Procedure of the Republic of Kazakhstan of 2020 in practice after 3 years of its application. A characteristic feature of this Code is that ...

• Reading the Costanzo Obligation in the Light of the Pure Theory of Law 

  Fabian, Ewa (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  In this article, I discuss the obligations of administrative authorities in European Union (EU) member states applying EU law from the perspective of some of the views presented by Hans Kelsen in his Pure Theory of Law. ...

• Conceptualising the Continuity of Legal Systems and Cultures: International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public And Private Law” (Riga Graduate School of Law, Riga, 15–16 June 2024) 

  Eckhardt, Piotr; Rafał, Rafał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The paper describes the debates which took place during the International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public and Private Law” (Riga, 15–16 June 2024). The aim of ...

• From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention 

  Dulevski, Stoycho (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 ...

• The E-Transport System for the Shipment of Goods in Romania and Poland: A Modern Faustbuch in Digital Fiscal Regulation 

  Mănescu, Dragoș Mihail (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  This paper aims to provide an overview of the e-Transport System through an ingenious analogy with the Faustian pact envisioned by Johann Wolfgang von Goethe in his tragedy Faust. Additionally, the paper conducts a comparative ...

• Work from Anywhere: Treaty Shopping in Disguise? 

  Jarzębowska, Natalia (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their ...

• The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards 

  Godoi, Marciano; Furman, Melody (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability ...

• Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective 

  Kukulski, Ziemowit (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 

  Vartašová, Anna; Červená, Karolína (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 

  Bogucki, Artur (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 

  Wiatrowski, Roman (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 

  Górski, Paweł (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 

  Żak, Mariola (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 

  Raburski, Tomasz (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 

  Mazur, Paweł; Nowak, Ewa (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 

  Mańko, Rafał (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 

  Michałowska, Danuta Anna (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 

  Levin, Natali (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 

  Krasoń, Marta; Krasoń, Robert (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 ...

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