RSS 1.0Acta Universitatis Lodziensis. Folia Iuridica 2025/110
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The Characteristics and Consequences of Serial Sex Offenders’ Actions: the Example of Ukraine
(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
(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
(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)
(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
(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
(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?
(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
(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
(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, ...