ORCID Profile
0000-0001-9070-069X
Current Organisation
Monash University
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Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
Date: 04-10-2017
Abstract: Does forgiveness nullify the effects of previous disinheritance? The legal nature of forgiveness is the subject of passionate debates among the representatives of civil law doctrine. According to the dominant position in the literature, forgiveness is an act of affection or its manifested expression of forgiveness of the perpetrator of experienced injustice and related to this grudge. This institution has been applied three times in the Civil Code — once with the donation agreement, twice in regulations of inheritance law. Article 1010 § 1 provides that a testator cannot disinherit eligible for legal portion if he forgave him. The wording of the above article indicates that accomplishment of disinheritance in case if testator eligible for legal portion has previously forgiven. The legislator did not, however, determine the effects of forgiveness in relation to previous disinheritance. In the act of 1971, the Supreme Court accepted that such forgiveness would automatically nullify the effects of disinheritance, and could be made in any form. In recent years, lower courts have begun to question the Supreme Court's position, and judges increasingly refer to the critical statements of numerous doctrines. As it was rightly stated, admitting the possibility of invoking the forgiveness made after disinheritance poses a serious threat to the realization of the testator’s will, who, by forgiving, does not necessarily want to revoke the effects of his previous disinheritance. The postulate of de lege ferenda is, according to the author of the article, giving of freedom of judging the effects of forgiveness to the courts and each examination of the forgiving testator’s will on the possible abatement of the consequences of previous disinheritance.]]
Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
Date: 30-09-2019
Abstract: In order to address the negative consequences of double taxation of the same income or capital belonging to a EU citizen, bi- and multilateral tax treaties have been concluded between the Member States. The EU legislator has enacted legislation introducing measures such as Directive 2003/49/EC, Directive 2011/96/EU and the EU Arbitration Convention to counteract the adverse effects of double taxation. Considering the imperfections in the previous procedures, the Council of the EU has issued Directive 2017/1852 on double taxation dispute resolution mechanisms in the EU, aiming to eliminate the existing shortcomings and to create a harmonized framework for dispute resolution. The aim of this article is to present the phenomenon of double taxation in the EU, to identify the shortcomings of the current mechanisms and to conduct a comprehensive analysis of the procedure provided for in Directive 2017/1852. Procedura wzajemnego porozumienia przewidziana w Dyrektywie 2017/1852 jako remedium na problem podwójnego opodatkowania w Unii EuropejskiejW praktyce obrotu gospodarczego UE niejednokrotnie dochodzi do podwójnego opodatkowania tego samego dochodu lub kapitału należącego do obywatela UE. W celu zniwelowania negatywnych konsekwencji podwójnego opodatkowania państwa członkowskie zawarły między sobą liczne bi- i multilateralne umowy podatkowe. Prawodawca uchwalił akty prawne wprowadzające środki przeciwdziałające niekorzystnym skutkom podwójnego opodatkowania, to jest Dyrektywę 2003/49/WE, Dyrektywę 2011/96/UE i tak zwaną unijną konwencję arbitrażową. Mając na uwadze niedoskonałości w dotychczasowych procedurach, Rada UE wydała Dyrektywę 2017/1852 w sprawie mechanizmów rozstrzygania sporów dotyczących podwójnego opodatkowania w UE, która dąży do wyeliminowania istniejących niedociągnięć oraz stworzenia sharmonizowanych ram rozstrzygania sporów. Celem artykułu jest przedstawienie zjawiska podwójnego opodatkowania w UE, wskazanie wad obecnie obowiązujących mechanizmów oraz dokonane analizy procedury przewidzianej w Dyrektywie 2017/1852.
Publisher: Ksiegarnia Akademicka Sp. z.o.o.
Date: 24-11-2022
DOI: 10.12797/POLITEJA.19.2022.78.14
Abstract: The main objective of this article is to assess whether Uber should be evaluated as a profit-driven corporation hiding its destructive practices under green- -washing slogans, or as the pioneer of a new sustainable and environmentally friendly business model. Analysis of the Uber’s business model leads to the conclusion that the company deliberately benefits from hiding under the umbrellaterm of a sharing economy to attract more users and to operate in an unregulated or not-fully regulated market. Furthermore, Uber’s detrimental impact on the environment has been detailed in several European and American studies. Nevertheless, Uber has made steps away from a business model focused on service provision regardless of the environmental cost, and towards sustainably aware, low impact functioning. Uber’s ambitious Green Recovery plan of 2020 aims to start a green revolution in the ride-sharing market however, it is questionable whether Uber will meet its own ambitious milestones.
Publisher: Ksiegarnia Akademicka Publishing
Date: 2022
Abstract: This publication addresses the issue of the collaborative economy in the European Union from the perspective of sustainable development. From the simple idea of renting, lending, reselling, or swapping underutilised resources (e.g., tools, space, time, and skills), the collaborative economy developed into a complex, novel, and innovative economic sector which has completely revolutionised traditional markets and shifted consumer preferences and lifestyles. Today’s collaborative economy consists of a wide array of business models which vary significantly in their ideological roots, values, technological resources, size, and legal forms. This multifaceted socio-economic phenomenon has become a subject of fierce debate in both media and academic discourses. While supporters of the collaborative economy firmly believe that it is a promising opportunity for in idual activism, sustainable development and environmental progress, opponents call it a misleading mystification of an unruly and unjustly idealised “low cost” access economy. Whether collaborative platforms should be seen as profit-driven corporations which hide their disruptive business model under greenwashing slogans, or as pioneers in transforming commercial business models into sustainable and environmentally friendly companies, is highly disputed.
Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
Date: 30-09-2019
Abstract: One of the biggest challenges of European law is balancing the relations between the Member States and the European Union. An especially interesting aspect of this issue is the horizontal impact of the European Union Charter of Fundamental Rights. The authors of the article will reconstruct the jurisprudence of the Court of Justice of the European Union, which precisely settles problems related to this issue. Various ex les will be examined, ranging from the renowned judgment of the Grand Chamber of the Court in Case C-617/10 Åklagaren v. Hans Åkerberg Fransson to the most recent judgment of the Grand Chamber of the Court in Joined Cases C-569/16 and C-570/16 Stadt Wuppertal v. Maria Elisabeth Bauer and Volker Willmeroth v. Martin Broßonn. The authors will also evaluate the settled case law using a holistic perspective on the whole system of European law and its principles. Horyzontalny skutek oddziaływania Karty Praw Podstawowych Unii Europejskiej w linii orzeczniczej Trybunalu Sprawiedliwosci UEJednym z największych wyzwań prawa europejskiego jest uzyskanie balansu między systemami prawnymi poszczególnych państw członkowskich a systemem Unii Europejskiej. Zagadnieniem, które jawi się jako niezwykle interesujące w tym kontekście, jest horyzontalny skutek oddziaływania Karty Praw Podstawowych Unii Europejskiej. Autorzy artykułu dokonali rekonstrukcji linii orzeczniczej Trybunału Sprawiedliwości UE, które w sposób konsekwentny rozwija wykładnię tej problematyki — od legendarnego już wyroku wielkiej izby Trybunału w sprawie C-617/10 Åklagaren przeciwko Hansowi Åkerbergowi Franssonowi po najnowszy w badanym zakresie wyrok wielkiej izby Trybunału w sprawach połączonych C‑569/16 i C‑570/16 Stadt Wuppertal przeciwko Marii Elisabeth Bauer oraz Volker Willmeroth przeciwko Martinie Broßonn. Autorzy podjęli się także ewaluacji dotychczasowej linii orzeczniczej w sposób holistyczny, biorąc pod uwagę czynniki wynikające z całego systemu prawnego UE oraz jej zasad i wartości.
Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
Date: 24-09-2018
Abstract: The co-respondent mechanism in the view of accession of the European Union to the European Convention of Human RightsFor the past seventy years there have been discussions and activities on the accession of the European Union to the European Convention on Human Rights. The ratio of the Union’s accession to the Convention is a need to harmonize the European system of protection of in idual rights. There are numerous problems and obstacles to achieve this goal created by the specific, supra-national character of the Union sui generis. It requires the introduction of unique mechanisms and procedures that would allow an international organization such as the EU to become a party to the Convention. One such procedure is provided in art. 3 of the draft agreement, the co-respondent mechanism of the European Union and the Member State in proceedings under the European Court of Human Rights. The purpose of the article is to present the allegations of the Court of Justice, assess their validity and indicate possible future solutions regarding the co-respondent mechanism. After analyzing the European Commission’s request for an opinion on the compliance of the draft agreement with community law, the CJEU considered the draft as incompatible with EU law and listed ten issues that prevented the Union from joining the Convention in the proposed form. Among them, as many as three points refer to the corresponding mechanism and concern in particular the decision on the validity of the conclusions of the Union or a Member State by the Strasbourg Court, accepting joint liability and deciding on the ision of responsibility between the Union and the Member State. In the article dogmatic method was used in order to analyze three aforementioned points. Due to the provision of art. 218 par. 11 p. 2 TFEU, the Commission is bound by the opinion of the Court of Justice, and that the presented draft agreement cannot constitute an international agreement allowing for the accession of the Union to the Convention in the proposed form.
Publisher: Ksiegarnia Akademicka Publishing
Date: 2021
Abstract: This publication discusses a erse range of issues associated with European integration, ranging from the origins of the European Union, the evolution of the organisation over the last several decades, the changing visions of the future of Europe, the crises that the Member States faced in the past, and finally, the impact of the Covid-19 pandemic on the current and future level of European integration. Although the shape and future of the EU have been debated since its formation, the authors strongly believe that they need to be revisited due to the severe challenges this unique organisation and its Member States have been facing following the outbreak of COVID-19. The rapid spread of coronavirus around the world led to an unprecedented global emergency which severely affected many countries, including all the Member States of the EU. The COVID-19 pandemic put the ability of the EU to react quickly and effectively to the test. In addition, it also exposed the weak points of cooperation and solidarity of the Member States, and the level of trust their citizens have in the EU during a time of horrendous crisis. In this publication, a scope of integration and cooperation of the Member States is re-evaluated, and the level of European citizens’ trust given to the EU and its Member States during the deadly pandemic is analysed. In order to provide the reader with an in-depth and comprehensive research analysis on European integration, the study is presented through a historic, political, and legal lens.
Publisher: Ksiegarnia Akademicka Publishing
Date: 2021
No related grants have been discovered for Anna Moskal.