Anna Jaron - Böcker

Is constitutional jurisprudence on socio-economic rights a threat to democracies? How powerful are constitutional courts in this field? Is it possible to restrain judicial activism in socio-economic adjudication? Through reference to constitutional dialogue theory, this book shows constitutional adjudication in socio-economic matters through the lenses of constitutional pluralism and intra-institutional deliberation. The experiences of nascent Central-Eastern European democracies which have undergone democratic changes in early 90ies of the 20th century are particularly interesting as a case study. The example of Polish, Czech and Slovak constitutional acquis are used to encourage the mechanisms that legitimize the role of constitutional courts in the field of socio-economic adjudication.

The publication shows the impact of judicial decisions on the discretionary power of public administration. This issue is analysed in relation to the process of issuing individual decisions by the administration, which have a dominant influence on the sphere of rights and freedoms of man. Judicial influence on public administration discretion is shown in the context of various models of judicial control of public administration.

Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.