M. Hadel, Praktyczne zagadnienia związane z zastosowaniem art. 254 Ordynacji Podatkowej (original) (raw)

Obowiązująca Konstytucja Naddniestrzańskiej Republiki Mołdawskiej z 1995 r

Studia Prawa Publicznego

In 1990 the Pridnestrovian Moldavian Republic seceded from Moldavia which was then a part of the USSR. Since that time the legal status of the region has remained unclear and not fully explicit. Today, despite the fact that a quarter of the century has passed since its creation, the Republic remains a de facto state, as it has not been recognised by the international community. Under international law, Transnistria is treated as a Moldavian autonomous region having a special status. From the perspective of the theory of state and constitutional law it undoubtedly possesses all the attributes of statehood. This paper is a consecutive publication of the series of papers constituting a wider research into Transnistria’s legal status. It aims at analysing its binding basic law and the assumptions of its constitutional system. It particularly characterizes the shape and makes exegesis of the content of the independent Transnistria’s constitution of 1995, which has been revised several ti...

Wtórna niekonstytucyjność przepisów ustawowych w orzecznictwie sądów administracyjnych

Przegląd Sejmowy

The defect of secondary unconstitutionality of the law (manifest unconstitutionality) is an issue growing out of judicial practice, and its determination is a multi-stage process. In this process, the judgment of the Constitutional Tribunal performs the function of a predicate ruling (prejudykat) for the court, for which it is binding not only in the operative part of the judgement, but also in the justification. This is of particular importance for the determination of manifest unconstitutionality. What is important is not the wording of the provision affected by the defect in question, but its meaning, normative environment, purpose and legal effect. The linguistic concurrence of the juxtaposed provisions argues for secondary unconstitutionality. It is, however, a prerequisite, but not a sufficient condition for its determination by the court.