Ruch Prawniczy, Ekonomiczny i Socjologiczny
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„O pojmowaniu prawa i prawoznawstwa” – konferencje naukowe im. Profesora Stanisława Czepity
No full textThe impact of sustainable development policy on EBIT growth in logistics companies
No full textSustainability has evolved from a corporate social responsibility (CSR) component into a strategic tool for building competitive advantage, particularly in the logistics industry, which intensively utilizes environmental resources and infrastructure. The aim of this article is to examine the impact of ESG policies on EBIT growth in logistics companies in Europe from 2017 to 2023. This study examines the impact of ESG disclosure and its components – environmental, social, and governance – on EBIT growth in European logistics companies over 1-, 2-, 3-, and 5-year time horizons. Distinguishing between air, sea, and land transport companies, the study explores sectorspecific differences in the financial impact of ESG initiatives, addressing a gap in the existing literature, which often focuses on stock market valuation rather than operational performance. The study utilizes heteroscedasticity-corrected OLS models and panel models, enabling the identification of short- and long-term effects. The results show that the implementation of sustainable development policies had a significant impact on EBIT growth, particularly over the 3- and 5-year periods. The strongest effect was observed for the environmental component (EVN), confirming the adoption of pro-environmental measures in the operating system. In maritime transport, the EBIT increase was a result of the synergy of all three ESG elements, while in air transport, the impact of EVN became apparent after just two years. In land transport (rail and road), the ESG effect was visible only in the short term, which may reflect less-developed sustainability strategies in these companies.Sustainability has evolved from a corporate social responsibility (CSR) component into a strategic tool for building competitive advantage, particularly in the logistics industry, which intensively utilizes environmental resources and infrastructure. The aim of this article is to examine the impact of ESG policies on EBIT growth in logistics companies in Europe from 2017 to 2023. This study examines the impact of ESG disclosure and its components – environmental, social, and governance – on EBIT growth in European logistics companies over 1-, 2-, 3-, and 5-year time horizons. Distinguishing between air, sea, and land transport companies, the study explores sectorspecific differences in the financial impact of ESG initiatives, addressing a gap in the existing literature, which often focuses on stock market valuation rather than operational performance. The study utilizes heteroscedasticity-corrected OLS models and panel models, enabling the identification of short- and long-term effects. The results show that the implementation of sustainable development policies had a significant impact on EBIT growth, particularly over the 3- and 5-year periods. The strongest effect was observed for the environmental component (EVN), confirming the adoption of pro-environmental measures in the operating system. In maritime transport, the EBIT increase was a result of the synergy of all three ESG elements, while in air transport, the impact of EVN became apparent after just two years. In land transport (rail and road), the ESG effect was visible only in the short term, which may reflect less-developed sustainability strategies in these companies
The reliability of tax data for measuring disposable income inequality in Poland
Full text linkThis paper critically examines the suitability of tax data for measuring disposable income inequality, with a focus on the Polish income tax system. It assesses the limitations of relying solely on tax data and proposes an alternative approach that combines survey data with administrative records for improved accuracy. The analysis draws on data from tax reports, national accounts, and a review of relevant literature on taxpayer behaviour. By analysing issues such as discrepancies between disposable income and total income, misreporting, and adaptive taxpayer responses to tax regulations, the study highlights the complexity and volatility of tax systems. The findings suggest that researchers need a thorough understanding of both tax law and taxpayer behaviour to avoid substantial errors in measuring income inequality accurately.This paper critically examines the suitability of tax data for measuring disposable income inequality, with a focus on the Polish income tax system. It assesses the limitations of relying solely on tax data and proposes an alternative approach that combines survey data with administrative records for improved accuracy. The analysis draws on data from tax reports, national accounts, and a review of relevant literature on taxpayer behaviour. By analysing issues such as discrepancies between disposable income and total income, misreporting, and adaptive taxpayer responses to tax regulations, the study highlights the complexity and volatility of tax systems. The findings suggest that researchers need a thorough understanding of both tax law and taxpayer behaviour to avoid substantial errors in measuring income inequality accurately
The Court of Justice of the European Union: Do all roads lead to Luxembourg?
Full text linkSince its establishment in the early 1950s, the European Court of Justice, seated in Luxembourg, has played a key role in managing and developing the European integration architecture. Yet, with subsequent developments, the Luxembourg Court appears to have gained even more importance, particularly in the constitutionalization of the European integration process. Today, this has reached such an extent that one can ask whether all roads lead to Luxembourg rather than to the political EU institutions in Brussels and beyond, or to the capitals of the EU Member States. The present paper, based on an annual lecture in honour of Professor and Foreign Minister Krzysztof Skubiszewski, seeks to provide examples of areas where the case law of the Court has been particularly consequential and to explain why the Court has become more influential. However, the paper concludes by arguing that the role of the Court should not be overstated and that, in any case, its enhanced role is explained by many constitutional and legislative developments beyond the control of the Court itself. Moreover, the reader will be reminded that the Union’s judicial system is not limited to the two Union Courts (the Court of Justice and the General Court) but that its backbone is formed by the national courts of the Member States.Since its establishment in the early 1950s, the European Court of Justice, seated in Luxembourg, has played a key role in managing and developing the European integration architecture. Yet, with subsequent developments, the Luxembourg Court appears to have gained even more importance, particularly in the constitutionalization of the European integration process. Today, this has reached such an extent that one can ask whether all roads lead to Luxembourg rather than to the political EU institutions in Brussels and beyond, or to the capitals of the EU Member States. The present paper, based on an annual lecture in honour of Professor and Foreign Minister Krzysztof Skubiszewski, seeks to provide examples of areas where the case law of the Court has been particularly consequential and to explain why the Court has become more influential. However, the paper concludes by arguing that the role of the Court should not be overstated and that, in any case, its enhanced role is explained by many constitutional and legislative developments beyond the control of the Court itself. Moreover, the reader will be reminded that the Union’s judicial system is not limited to the two Union Courts (the Court of Justice and the General Court) but that its backbone is formed by the national courts of the Member States
Status prawny zabytku nieruchomego wpisanego do rejestru zabytków w stanie awaryjnym
Full text linkIn the practice of legal transactions, the manner of handling an immovable monument entered in the register of monuments in a critical condition raises doubts. The technical condition and general condition of immovable monuments entered into the register of monuments vary greatly. Cultural assets are usually characterized by a high degree of vulnerability to degradation. Objects that are not properly secured are often in very poor condition and pose a threat to the life and health of people and the environment. The aim of the article is to address the question of a method that would allow for the development of a procedure for dealing with immovable monuments entered into the register of monuments whose technical condition poses a threat to people and the environment. The article uses the dogmatic- legal method of analysis of legal provisions concerning buildings entered in the register of monuments, with extensive use of the case law of administrative courts. Based on the research conducted, it was concluded that, due to its specificity, a historic building that has been destroyed is subject to conservation protection to the extent that its substance (material) still represents the values on the basis of which it was entered in the register of historic monuments. In conclusion, it is argued that the interpretation of legal provisions only allows for a limited answer to the question of the fate of an immovable monument entered in the register of monuments in a critical condition. The outcome of the authority’s decision will be determined by specific factual circumstances relating to each individual monument, including its condition (technical state), the values it retains or has lost, the possibility of preserving its authenticity, and the evidentiary material, which must be subjected to comprehensive assessment. Of exceptional importance in determining how to proceed with a monument in a critical condition is ensuring that the authority’s decision is grounded in and reflected by an exhaustive evidentiary basis.W praktyce obrotu prawnego wątpliwości budzi sposób postępowania z zabytkiem nieruchomym wpisanym do rejestru zabytków w stanie awaryjnym. Stan techniczny i ogólna kondycja zabytków nieruchomych wpisanych do rejestru zabytków są bardzo różne. Dobra kultury cechuje z reguły wysoki stopień nietrwałości. Obiekty niewłaściwie zabezpieczone nierzadko znajdują się w bardzo złej kondycji i stwarzają zagrożenie dla życia i zdrowia ludzi oraz otoczenia. Celem artykułu jest udzielenie odpowiedzi na pytanie o metodę pozwalającą na wypracowanie sposobu postępowania z zabytkami nieruchomymi wpisanymi do rejestru zabytków, których stan techniczny zagraża ludziom i otoczeniu. W artykule zastosowano metodę dogmatycznoprawną analizy przepisów prawa dotyczących obiektów budowlanych wpisanych do rejestru zabytków z szerokim wykorzystaniem judykatury sądów administracyjnych. Na podstawie przeprowadzonych badań sformułowano wniosek, że z uwagi na jego specyfikę zabytkowy obiekt budowlany, który uległ zniszczeniu, podlega dalszej ochronie konserwatorskiej w takim zakresie, w jakim jego substancja (materia) nadal reprezentuje walory, z uwagi na które nastąpił wpis do rejestru zabytków. W konkluzji przedstawiono stanowisko, że wykładnia przepisów prawa tylko w ograniczonym zakresie pozwala udzielić odpowiedzi na pytanie o los zabytku nieruchomego wpisanego do rejestru zabytków w stanie awaryjnym. O kierunku rozstrzygnięcia organu decydować będą konkretne okoliczności faktyczne dotyczące indywidualnego zabytku, w tym stan zachowania zabytku (kondycja techniczna), reprezentowane przez niego/utracone walory, możliwości zachowania jego autentyzmu oraz materiał dowodowy, który musi podlegać kompleksowej ocenie. Wyjątkowo istotne w ustaleniu sposobu postępowania z zabytkiem w stanie awaryjnym jest, aby wybór rozstrzygnięcia organu został oparty na wyczerpującym materiale dowodowym i znajdował w nim odzwierciedlenie
Rozpoznawanie formy oraz treści w procesie identyfikacji prawnych czynności konwencjonalnych – wstęp do problematyki
Full text linkThe aim of the article is to identify the place and role of certain mental operations related to form and content in the process of identifying legal conventional acts. Achieving this research goal requires drawing on the methods and findings of legal studies, including the general theory of law, as well as the philosophy of language and pragmalinguistics. The analysis presented in the article makes it possible to propose an understanding of form and content under which these elements may be regarded as constitutive of legal conventional acts in general. Furthermore, a detailed examination of the issues surrounding the recognition of form and content in the process of identifying legal conventional acts reveals the significant methodological complexity of this process. The research findings presented in the article are intended to contribute to the development of the general theoretical concept of conventional acts in law and enhance its theoretical and methodological potential in the fields of both theoretical and dogmatic legal research.Celem artykułu jest próba określenia miejsca oraz roli pewnych czynności myślowych dotyczących formy oraz treści w procesie identyfikacji prawnych czynności konwencjonalnych. Realizacja celu badawczego wymaga wykorzystania metod oraz dorobku prawoznawstwa, w tym ogólnej teorii prawa, a także filozofii języka oraz pragmalingwistyki. Przedstawiona w artykule analiza pozwoliła na zaproponowanie takiego sposobu pojmowania formy oraz treści, przy którym możliwe jest uznanie tych elementów za konstytutywne dla prawnych czynności konwencjonalnych in genere. Ponadto szczegółowa analiza problematyki rozpoznawania formy oraz treści w procesie identyfikacji prawnych czynności konwencjonalnych ujawniła istotną metodologiczną złożoność tego procesu. Wyniki badań prezentowane w artykule mają służyć rozwojowi ogólnoteoretycznej koncepcji czynności konwencjonalnych w prawie oraz wzmocnieniu jej potencjału teoretycznego i metodologicznego w obszarze badań teoretycznoprawnych i dogmatycznoprawnych
Skuteczność postępowań restrukturyzacyjnych w ujęciu ekonomicznym i prawnym
Full text linkThe Restructuring Law of 15 May 2015 introduced four types of restructuring proceedings that indebted companies may use to reach an arrangement with creditors and overcome financial difficulties. The aim of the research was to analyse the effectiveness of restructuring proceedings in Poland – from both legal and economic perspectives. The study covered all court-ordered restructuring proceedings initiated between 2016 and 2022 by companies operating under commercial law. Proceedings for the approval of an arrangement, where the court’s involvement is limited to approving or refusing to approve the arrangement, were not the subject of this study. To verify the status of restructuring proceedings, an analysis was conducted of all announcements published in the Court and Commercial Gazette or the National Register of Debtors. The research indicates that, regardless of the type of proceedings, approximately half (51%) of initiated restructuring proceedings are dismissed by the court. Bankruptcies and liquidations after unsuccessful attempts to restructure debts account for a similar percentage (51%). The share of arrangements approved by the court in total restructurings stood at 44%, of which 57% are under implementation, 27% were revoked by the court, and 16% were fully implemented. The average time to execute an arrangement in restructuring proceedings is 3 years and the time from approval of the arrangement to the court’s decision to revoke it is 2 years. Additionally, an analysis of the effectiveness of restructuring proceedings across various industries was conducted, with a particular focus on the construction, retail and manufacturing sectors.Ustawa – Prawo restrukturyzacyjne z 15 maja 2015 r. wprowadziła cztery rodzaje postępowań restrukturyzacyjnych, z których mogą skorzystać zadłużone przedsiębiorstwa, aby zawrzeć układ z wierzycielami i przezwyciężyć trudności finansowe. Celem podjętych badań była analiza skuteczności postępowań restrukturyzacyjnych w Polsce – zarówno w ujęciu prawnym, jak i ekonomicznym. Badaniem objęto wszystkie sądowe postępowania restrukturyzacyjne otwarte w latach 2016–2022 przez spółki prawa handlowego. Postępowanie o zatwierdzenie układu, gdzie udział sądu jest ograniczony do zatwierdzenia lub odmowy zatwierdzenia układu, nie było przedmiotem niniejszych badań. W celu zweryfikowania statusu postępowań restrukturyzacyjnych dokonano analizy wszystkich obwieszczeń dla badanych spółek, które ukazały się w Monitorze Sądowym i Gospodarczym lub Krajowym Rejestrze Zadłużonych. Przeprowadzone badania wskazują, że niezależnie od rodzaju postępowania, połowa (51%) wszczętych postępowań restrukturyzacyjnych jest umarzana przez sąd. Podobny odsetek stanowią upadłości i likwidacje po nieudanej próbie restrukturyzacji zadłużenia. Udział układów zatwierdzonych przez sąd w ogóle restrukturyzacji ukształtował się na poziomie 44%, z czego 57% jest w trakcie wykonywania, 27% zostało uchylonych przez sąd, a 16% w całości wykonanych. Średni czas wykonywania układu w postępowaniu restrukturyzacyjnym wynosi 3 lata, a czas od zatwierdzenia układu do wydania przez sąd postanowienia o jego uchyleniu – 2 lata. Dodatkowo w artykule zaprezentowano wyniki analizy skuteczności postępowań restrukturyzacyjnych w różnych branżach, ze szczególnym uwzględnieniem sektora budowlanego, handlowego oraz przetwórstwa przemysłowego
O potrzebie badań nad pojęciem przedmiotu cywilnych praw podmiotowych – zagadnienia wybrane
No full textThis article aims to establish the usefulness of the concept of the object of subjective legal rights in the study of civil law. The main reasons for conducting this research were the absence of broader studies on this issue in the Polish literature and the existing terminological confusion. An analysis of selected types of subjective rights, particularly property rights, rights to intangible property and personal rights and claims, supports the conclusion that the subject matter of a subjective right is fundamental to civil law. It helps, for instance, to determine the content of subjective rights, distinguish between different types of rights, and describe and classify new phenomena in commercial transactions, among other things. Both dogmatic and theoretical legal methods were employed in the research.Celem artykuły jest określenie przydatności pojęcia przedmiotu prawa podmiotowego dla nauki prawa cywilnego. Główną przesłanką podjęcia badań był brak szerszych opracowań tego zagadnienia w polskiej literaturze oraz panujący zamęt terminologiczny. Analiza wybranych rodzajów praw podmiotowych, w szczególności praw podmiotowych rzeczowych, praw na dobrach niematerialnych, praw na dobrach osobistych oraz wierzytelności, uzasadnia sformułowanie wniosku, że pojęcie przedmiotu prawa podmiotowego można uznać za elementarne dla prawa cywilnego. Służy ono m.in. do współwyznaczania treści prawa podmiotowego, rozgraniczenia poszczególnych typów praw oraz konkretnych praw podmiotowych, opisu oraz kwalifikacji nowych zjawisk w obrocie. W badaniach wykorzystano metodę dogmatycznoprawną oraz metodę teoretycznoprawną
Sustainable development in the era of FinTech and artificial intelligence
No full textThe paper concerns sustainable development in the context of the dynamic changes currently occurring in financial markets, driven by the advancements of artificial intelligence (AI) and financial technology (FinTech) applications. Innovative financial mechanisms, such as intelligent investment algorithms, AI-based credit scoring, and automated advisory systems, can support the achievement of sustainable development goals by enabling more effective risk management, directing capital toward green projects, and enhancing financial inclusion. The importance of appropriate financial regulation is emphasized, including the role of regulatory sandboxes that allow innovations to be tested in a safe environment, particularly with regards to mitigating systemic risk. The author argues that while the integration of AI with the FinTech sector has the potential to create a more sustainable financial system, it requires the development of regulatory frameworks that support innovation while protecting the public interest
Metoda prawnicza: nieurzeczywistniony ideał czy szkodliwy mit?
Full text linkLegal practice and jurisprudence are currently experiencing a methodological crisis. After discussing its roots, we present three general methodological models which rationally ground the so-called legal method – that is, of ‘thinking like a lawyer’. We also argue that jurisprudence is inherently characterized by a continuous search for method. This search is driven by practical need, encapsulated in the question: which tool (or method) will prove useful in a given context?W praktyce prawa i prawoznawstwie obserwujemy współcześnie kryzys metodologiczny. Po omówieniu jego źródeł, prezentujemy trzy ogólne modele metodologiczne, które w racjonalny sposób ugruntowują tzw. metodę prawniczą (metodę „myślenia jak prawnik”). Argumentujemy jednocześnie, że w naturę zawodu prawniczego jest wpisane nieustanne poszukiwanie metodologiczne. Kierowane jest ono praktyczną potrzebą wyrażoną w pytaniu: jakie narzędzie (metoda) sprawdzi się najlepiej w konkretnych okolicznościach