Międzynarodowoprawne aspekty polskich starań dotyczących szczątków ofiar rzezi wołyńskiej

Studia nad Autorytaryzmem i Totalitaryzmem 2025, t. 47, nr 4, s. 335-355.

The aim of the present text is to verify whether Polish demands to exhume and provide a civilised burial to the victims of the Volhynia slaughter may be supported by arguments referring to public international law. This slaughter was organised in the 1940s by the Ukrainian Insurgent Army with an intent to kill all persons having the Polish nationality and living in Volhynia and Eastern Galicia. Their bodies were put into mass unnamed graves the precise location of which remains uncertain. The thesis of the text is that there is a great number of legal titles allowing Poland to demand respect for the bodies of the victims of the Volhynia slaughter. The conditions of the application of those legal rules may differ from each other. The author applies the method of dogmatic and formal analysis of public international law. He applies the norms of written and unwritten international law to the historical facts and the factual state of affairs as it stands nowadays. The main part of the text confronts the situation of the bodies of the victims of the Volhynia slaughter and their mass graves with several branches of public international law. They include the rules of diplomatic protection, the humanitarian law, the law of human rights and new trends of international law theory. The conclusion is that the utility for Poland of those rules is different. On the one hand the applicability of the rules of international humanitarian law should be excluded, as the victims were not participants of any conflict but the victims of mass ethnic cleansing. On the other hand a support for the Polish demands can be found in the field of human rights, although the bases is to be found in the rights of the living persons. The traditional basis of making claims namely diplomatic protection seems to be very promising. It is especially suited to a State taking directly a case of its national– a living one or a dead one. It must be stressed, however, that there is an important trend to fill up the gaps in the traditional law as applied to the treatment of the killed persons. One of those trends refers to mass graves and advocates a set of legal obligations of States with respect to them. Another trend goes as far as to extend the set of human rights so as to attach some of them to the dead people. In this sense the Polish arguments are very well founded not only in the sphere of morality and decency but also in the sphere of law.

Problematyka prawna ulgi sponsoringowej dla wsparcia kultury w Polsce

Santander Art and Culture Law Review 2025, nr 1, s. 145-178.

Tematem artykułu jest ulga sponsoringowa uregulowana w art. 26ha ustawy PIT i art. 18ee ustawy CIT. Pozwala ona odliczyć od podstawy obliczenia podatku PIT lub CIT 50% kosztów uzyskania przychodów poniesionych na działalność sportową, kulturalną lub wspierającą szkolnictwo wyższe i naukę. Jest dostępna dla podatników PIT prowadzących pozarolniczą działalność gospodarczą i podatników CIT uzyskujących przychody inne niż zyski kapitałowe. Tekst składa się z dwóch zasadniczych części. Pierwsza ukazuje miejsce ulgi sponsoringowej na tle innych instytucji prawa podatków dochodowych – począwszy od ustalenia przychodu, a skończywszy na odliczeniach od podatku. Ulga jest jedną z ostatnich czynności, ale nie ostatnią, jako że poprzedza wyliczenie podatku. Druga część artykułu skupia się na normach dotyczących wsparcia dla kultury i praktyce ich stosowania. Autor wykazuje, że ulga sponsoringowa na wsparcie kultury nie pozostała martwym przepisem, choć dużo więcej spraw wiąże się ze wsparciem dla sportu niż dla kultury. W ramach wsparcia tej ostatniej możliwe jest sponsorowanie instytucji kultury lub działalności kulturalnej uczelni artystycznych bądź publicznych szkół artystycznych. Kwestia podmiotu wspieranego nie budzi wątpliwości. Głównym przedmiotem wątpliwości jest nieoczywisty dla wszystkich wymóg, zgodnie z którym odliczyć można jedynie wydatki na wyżej wymienione cele kulturalne, jeśli stanowią koszty uzyskania przychodu. Tym samym sponsoring nie jest darowizną, lecz transakcją wzajemną, w ramach której sponsorowany świadczy usługi reklamowe na rzecz sponsora. W tym ujęciu CSR nie jest aktem charytatywnym, ale przemyślaną strategią biznesową.

The topic of the present paper is a so called “sponsorship tax relief” – a tax preference provided for in the provisions of Art. 26ha of the Personal Income Tax (PIT) Act and Art. 18ee of the Corporate Income Tax (CIT) Act. It provides for the reduction of base tax by 50% of the costs related to supporting sports, cultural activities, and higher education and science. This relief is accessible for PIT taxpayers who obtain income from a non-agricultural economic activity source and CIT taxpayers obtaining income from sources other than capital gains. The text is composed of two parts. The first describes the position of the “sponsorship tax relief” in the system of PIT and CIT – starting from the establishment of the gross revenue to deductions from the amount of tax. “Sponsorship tax relief” is one of the last operations which can be implemented, but not the last in any case, as it precedes the calculation of final tax amount. The second part concentrates on the norms dealing with the support for culture and their application in practice. The author demonstrates that the “sponsorship tax relief” is not dead letter, though sponsoring sport is much more popular than sponsoring culture. The latter can take place by sponsoring a cultural institution or a cultural activity of either an artistic university or a public artistic school. The question of which subjects are to be supported does not give rise to doubts. However, there are doubts concerning the requirement that support can only be deducted if it can be qualified as a cost of obtaining income. This means that sponsoring is not qualified as a donation but rather as a transaction giving rise to mutual rights and obligations. In this sense, CSR is not an act of charity, but a business strategy requiring good legal preparation.

Unilateral Acts of States in International Law and the Problem of Sources of International Law

Euphony, harmony and dissonance in the international legal order = Eufonia, harmonia i dysonans w międzynarodowym porządku prawnym = Euphonie, harmonie et dissonance dans l’ordre juridique international : Liber amicorum Władysław Czapliński / edited by Krystyna Kowalik-Bańczyk, Karolina Wierczyńska, Andrzej Jakubowski ; review Maciej Taborowski. Warsaw : ILS PAS Publishing House, 2024, s. 433-441.

Kilka uwag na temat neutralności w obliczu możliwego konfliktu zbrojnego

Prawo międzynarodowe w służbie ludzkości : księga jubileuszowa Profesora Jerzego Menkesa / pod redakcją naukową Eweliny Cała-Wacinkiewicz, Artura Kozłowskiego, Bartłomieja Krzana, Joanny Nowakowskiej-Małuseckiej, Anny Przyborowskiej-Klimczak, Wojeciecha Szczepana Staszewskiego, Iwony Wrońskiej. Warszawa : Wydawnictwo C. H. Beck, 2024, s. 327-336.

Poland : Procedures for the Republic of Poland to be bound by the Council Regulation on jurisdiction, applicable law, recognition of decisions and acceptance of authentic instruments in matters of parenthood and on the creation of a European Certificate of Parenthood (COM(2022) 695 final)

The impact of EU law on the family law of selected Central European Countries / edited by Paweł Sobczyk. Warszawa : Wydawnictwo Instytutu Wymiaru Sprawiedliwości, 2024, s. 89-113.