Studia Prawnicze KUL

National Interdisciplinary Scientific Conference “New Technologies in Social Communication”, The John Paul II Catholic University of Lublin, 15 January 2025

Lidia K. Jaskuła — 2025-09-30

Report from the International Scientific Conference entitled “From the history of banking – on the 80th anniversary of the establishment of the National Bank of Poland”, Lublin–Lviv, 3 April 2025

Julia Michałek — 2025-09-30

‘KUL gave me dignity.’ Memoirs of Fr. Jan Kurek, student at the Faculty of Canon Law at KUL in the years 1959–1962

Karol Adamczewski — 2025-09-30

Diary. Calendar of major scientific events with the participation of academic staff of the Faculty of Law, Canon Law and Administration of the John Paul II Catholic University of Lublin October – December 2024

Paweł Bucoń — 2025-09-30

Bibliography of academic staff of the Institute of Law of the Faculty of Law, Canon Law and Administration of the John Paul II Catholic University of Lublin for 2023

Karol Moniczewski — 2025-09-30

VAT arrears of a civil partnership as the ‘liability of the bankrupt’ in bankruptcy proceedings of a former partner of a civil partnership

Rafał Adamus — 2025-09-30

A civil partnership may be a VAT payer. The subject of this study is the issue of qualifying a civil partnership's VAT arrears as a "bankrupt's liability" or as a "liability of the estate" in bankruptcy proceedings of a former partner of a civil partnership. The issue of appropriate qualification of the receivable is of key importance. In fact, assigning this receivable to one or the other of the above-mentioned categories increases or decreases the prospects for satisfying the State Treasury's receivables. On the one hand, if a tax decision on the tax liability of a former partner is issued after the declaration of bankruptcy of the partner, this circumstance may suggest qualification as a "liability of the estate". On the other hand, if the activities taxed with VAT were carried out by the civil partnership before the declaration of bankruptcy of its partner, then this is a source for "bankrupt's liabilities". In the area of civil law, a civil partnership does not have a separate legal entity; it does not have legal capacity; it does not have its own assets. It is not possible to declare bankruptcy of a civil partnership. Its partners are the legal entities. The bankruptcy of any of them constitutes a statutory reason for dissolving the civil partnership. For these reasons, the study defends the view of the qualification as a "bankrupt's obligation".

The complexity of the issue of the reception of a legal act in the context of its promulgation in Canon Law

Ginter Dzierżon — 2025-09-30

The main focus of the present study is a reflection on the phenomenon of reception of a newly promulgated law. The issue is shown to be a complex one. The author believes that in understanding the term “reception”, it is inadequate to simply adopt the referents of the word “recipere”. The doctrine of Canon Law makes a distinction between two categories of reception, whose meanings differ substantially from their linguistic denotation: legal reception, which is associated solely with the transfer of law, and factual reception, which is related to the observance of law. The author demonstrates that while the former category has a legal nature, the latter has a theological value. In his opinion, these categories complement each other. However, he goes beyond that observation to ask about the ratio of such solutions. He expresses a view that minimalist legal requirements in relation to legal reception are adopted because legal systems strive to ensure that the law they establish is certain, in the sense that it is certain to be enforceable. In the author’s opinion, this requirement is the realisation of one of the purposes of the functioning of law, which is to ensure social order. Factual acceptance takes on a different dimension, as it is manifested in a community of believers observing a law. In this hypothesis, the ratio of this solution has theological grounds, which the author believes to be the constitution of the Church and the phenomenon of faith related to the Church.

Freedom to terminate pregnancy as part of the constitutional standard of public policy in France – amendment to the Constitution of the Fifth Republic in 2024 from the perspective of constitutionalisation of politics

Łukasz Jakubiak — 2025-09-30

The article deals with the amendment to the constitution of the Fifth French Republic, which included guarantees of the free possibility of terminating pregnancy. The modification was adopted in 2024 at the initiative of the presidential camp supporting Emmanuel Macron, although numerous parliamentary initiatives had been submitted in previous years. The broader political and social context of the amendment was taken into account. The author hypothesizes that the adoption of this constitutional act can be regarded as a form of the so-called constitutionalization of politics, which is treated here as narrowing the range of possible alternatives in the area of a specific public policy due to the specific wording of the newly added constitutional provisions. Attention is also drawn to the fact that such constitutionalization had its limits, because it did not result in the direct adoption of a new subjective right.

Perpetrating acts and the object of the act constituting the offence of material forgery of a document in the context of interpretative discrepancies in the doctrine and case law

Joanna Koczur — 2025-09-30

The goal of this article is to analyse the object of the act constituting the offence of material forgery of a document in the context of interpretative discrepancies in the doctrine and case law This article analyses the individual statutory elements of this criminal offence and also reviews selected opinions presented in case law regarding this prohibited act. Furthermore, the definition of “document” adopted in Polish criminal law, contained in Article 115 § 14 of the Penal Code, is assessed.

Competition in applying for a license for prospecting or exploration for mineral deposits (excluding hydrocarbons)

Aleksander Lipiński — 2025-09-30

Situations in which more than one applicant applies for the right to explore or recognise the same mineral in the same space are becoming increasingly common. The Geological and Mining Act provides that the licensing authority shall publish information about the first application for the exploration license of a mineral deposit in the Public Information Bulletin. The purpose of this is to allow the submission of competing applications for the same mineral and the same space. The licensing authority evaluates them according to criteria such as the intended scope of exploration, its duration, the financial capacity of the applicant, and the intended technology of operations. The concession is awarded to the one whose application scores the highest. However, some of the related requirements have been defined defectively and can be circumvented.

Tax-related aspects of the reform of the European Union’s own resources system – where are we and where are we heading?

Maria Supera-Markowska — 2025-09-30

For the 2021–2027 programming period, a compromise has been reached on the reform of the system of own resources of the European Union. This article analyses the tax-related aspects of this reform. It presents the current assumptions of the system as well as planned new sources of revenue and the timeline for their implementation. First, the concept of the so called plastic tax is presented, and then the carbon border tax is discussed – both of which serve the implementation of the EU climate policy, over and above the realisation of a fiscal goal. Further part of the article discusses the remaining new tax-based sources of EU revenue: the so-called digital services tax, financial transaction tax and harmonised CIT, which are all aimed at ensuring fair taxation. The article concludes with a general assessment of the direction of changes that the reform is going to lead to.

Tax law solutions contained in the Corporate Income Tax Act to counteract tax avoidance

Monika Münnich — 2025-09-30

The article is devoted to issues related to the introduction of increasingly numerous and complex normative solutions into tax law, in particular the Corporate Income Tax Act, not only in legal terms, but also strictly in linguistic terms. According to the intention of the drafters, their main goal is to tighten up the tax system. One of the fundamental problems affecting tax practice is the lack of a uniform interpretation of the meanings of terms used to construct legal institutions, such as tax avoidance, tax evasion, abuse of law or tax planning, or the term key to this article, namely anti-abuse clauses. Unfortunately, this inconsistency in understanding the above concepts is also present in the literature on the subject. The considerations presented in this article relate strictly to the theory of law and are based on a reading of the monograph by K. Rutkowska-Barnaś devoted to this very subject.

The Fundamental Law of Vatican City State of 13 May 2023. Translation and commentary

Konrad Dyda — 2025-09-30

On 13 May 2023, Pope Francis promulgated a new fundamental law for the Vatican City State. This is the third fundamental law issued for this state. It brought about a number of significant changes, among which the most important seem to be the introduction into the Vatican legal system of the principle of separation of the state order from the Roman Curia and other institutions of the Holy See, as well as a clear provision of a number of solutions constituting the principle of legalism. The changes introduced by this act should be seen in the context of the dynamic development of the Vatican legal system. Currently, they are determined by the ‘adaptation’ of this system to international law standards. However, this does not change the fact that the Vatican legislator continues to assign a fundamental role in the legal system of the Vatican State to canon law. It can be assumed that canon law primarily defines the nature of the Vatican State, is the fundamental source of law, the primary criterion for interpreting statutes, the basis for the reception of Italian law and the limit of the ‘adaptation’ of Vatican law to international law standards, and also sets out the basic principles of the Vatican legal order, especially in the area of procedural law. The last of these areas is interesting in that the Vatican City State has various laws regulating procedural issues, ranging from those adopted from Italian law to those issued specifically for the Vatican City State (Code of Civil Procedure).

Methodism in the People’s Republic of Poland – the perspective of the Evangelical-Methodist Church

Daniel Bator — 2025-09-30

This study discusses the relationship between the Methodist Church and the authorities of the People's Republic of Poland from the perspective of Polish Methodists. It analyses a number of issues presented in the literature of the subject related to the religious policy of the People's Republic of Poland based on reminiscences and testimonies obtained from individuals who actively worked for the Methodist Church and knew clergymen who held the highest church positions in the period of the People's Republic of Poland. These reminiscences shed new light on some events related to the Church, at the same time illustrating the attitude of Polish Methodists to them. Not all of the topics discussed are critical to the workings of the Methodist Church in the realities of the People's Republic of Poland, however they provide a more in-depth characterisation of the position of this Church and the stance of its representatives. The article fills a gap in the literature of the subject and is a contribution that can be built upon in further research. It should be noted that the present findings deserve further scientific study.

Critical commentary on judgment C-814/21 of the Court of Justice of the European Union

Jakub Chruściel — 2025-09-30

The subject of this commentary is an analysis of the judgment of the Court of Justice of the European Union of 19 November 2024 in Case C-814/21 concerning the right of European Union citizens who are not Polish citizens to belong to political parties operating in Poland. The aim of the commentary is to assess the compatibility of this judgment with the Constitution of the Republic of Poland, to analyse the judgment in the context of the principle of conferral of competence derived from the Treaty on European Union, and to verify the applicability of its provisions within the Polish legal order. The commentary uses a dogmatic-legal approach. It covers the case law of the Constitutional Tribunal, provisions of the Polish Constitution, laws and treaties, as well as a cross-section of positions held by representatives of legal doctrine. It also indicates the possible effects of the approval of the judgment in the Polish legal system. Based on the analysis, it should be concluded that the CJEU ruling exceeds its powers (it constitutes an ultra vires action), and the application of its provisions would violate the provisions of the Polish Constitution, in particular Article 11(1) and Article 8(1) (the principle of the supremacy of the Constitution). Attention was drawn to the problems arising from this type of case law. The conclusion emphasised the key importance of constitutional review and the sovereign determination of the limits of integration by Member States.

Commentary on the judgement of the Supreme Administrative Court of 17 April 2024, III OSK 1136/22

Paweł Gacek — 2025-09-30

The commented judgement concerns an issue related to the decision referred to in Article 135fa, paragraph 1 of the Police Act. It is demonstrated that disciplinary proceedings under Article 135fa, paragraphs 1–2 of the Police Act are a special type of disciplinary proceedings which are not instituted by a ruling referred to in Article 134i, paragraph 5 of the Police Act. It is argued that the legislator’s intention was to create an extraordinary procedure in which disciplinary decisions could be issued without conducting disciplinary proceedings, but a special procedure for disciplinary proceedings reduced exclusively to issuing a decision. Therefore, it is justified to conclude, contrary to the position of the aforementioned Court, that a decision issued without instituting disciplinary proceedings, initiates and simultaneously terminates disciplinary proceedings in a given case. However, it is not a decision that is issued without conducting any disciplinary proceedings. The opposite assumption would make it possible to institute and conduct disciplinary proceedings and then issue a decision against the same police officer in relation to the same act for which a decision had already been issued pursuant to Article 135fa, section 1 of the Police Act. Since disciplinary proceedings concerning the same act and the same police officer would not be legally concluded by issuing a decision in the manner referred to in Article 135fa paragraph 1 of the Police Act, there would be no obstacle, referred to in Article 135 paragraph 1 item 3 of the Police Act, to instituting them again. There would also be no grounds for challenging a final decision referred to in Article 135fa, paragraph 1 of the Police Act, or for reopening disciplinary proceedings under the extraordinary procedure referred to in Article 135r and Article 135s of the Police Act. If the decision referred to in Article 135fa, paragraph 1 of the Police Act has been issued as part of disciplinary proceedings, it is also reasonable to assume that such a final decision materialises the premise contained in Article 110, paragraph 5, item 2 of the Police Act, which requires that annual bonus awarded to the police officer for a given calendar year be reduced.

Selected issues on the extent of immunity protection for judges and prosecutors

Adam Roch — 2025-09-30

This article discusses the constitutional regulations related to the extent of the immunity of judges. Since at the statutory level, judicial immunity also applies to prosecutors, the norms regarding this professional group are also discussed, taking into account the existing normative differences. The author presents views found in the doctrine and past rulings regarding the moments when immunity protection starts and ceases to apply. He also analyses in detail and provides his own commentary on problems which have not been discussed in greater depth in the literature so far, namely, the question of the grounds for the disciplinary court’s ruling in cases concerning permission to detain a judge, as well as the question of the possibility of extending immunity to the judge’s or prosecutor’s belongings or office space.