Issues affecting the functioning of parliamentary work during the COVID-19 pandemic (ECPRD Request No. 4498, update on the Question No. 4369)

The authors present procedures and protective measures regarding the COVID-19 pandemic applicable in the Polish Sejm. Activities in this scope are carried out on the basis of ‘Guidelines for the functioning of state offices and institutions during the SARS-CoV-2 epidemic in Poland’. The general rules include maintaining spatial distance, covering the mouth and nose, and the obligation to disinfect hands at the entrance to the building. Members can attend the plenary sitting in the Sejm building (in the plenary hall and in designated rooms) as well as remotely.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o zmianie ustawy – Kodeks pracy

According to the author, the proposed solutions should be considered in conjunction with other provisions which, within the current legal framework, in many areas favour people who conduct non-agricultural activities versus employees. Otherwise, they could be perceived as increasing an unequal treatment of these groups. In his opinion, the financial effects of the proposed regulations are difficult to estimate. Nevertheless, a slight increase in employers’ expenses may be expected due to the increased seniority bonuses and the need for accelerated payments of jubilee awards.

Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych

The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.

Ocena zgodności z Konstytucją RP poselskiego projektu ustawy o równości małżeńskiej

The bill provides for the introduction of regulations allowing same-sex marriages. In the author’s opinion, it is inconsistent with the provision of the Polish Constitution, in which the legislator decided that marriage is a relationship between a woman and a man. The presented interpretation of Article 18 of the Constitution is confirmed, inter alia, by the course of the work of the Constitutional Committee of the National Assembly, which shows that the intention of the legislator was to exclude the admissibility of introducing a regulation providing for the possibility of marriage by persons of the same sex.

Ustalenie właściwości organu administracji publicznej w zakresie prowadzenia egzekucji obowiązkowych szczepień ochronnych i występowania z wnioskiem o ukaranie za uchylanie się od tego obowiązku

The article is devoted to determine the authority competent to carry out the execution of the obligation to vaccinate, as well as the authority competent to apply for punishment of those who persistently evade preventive vaccinations on the basis of the Code of Misdemeanours in Poland. After analysing the competencies of the public administration bodies and comparing them with the judicial decisions of the administrative courts and the Supreme Court issued in cases involving mandatory preventive vaccination, which present an inconsistent line of jurisprudence, the author concludes that the enforcement body is the province governor. However, it is necessary to postulate legislative changes, primarily in the area of the possible transfer of competencies from the province governor to the State Sanitary Inspection.

Tryb ratyfikacji decyzji Rady Europejskiej (UE, Euratom) 2020/2053 w sprawie systemu zasobów własnych Unii Europejskiej oraz uchylającej decyzję 2014/335/UE, Euratom (Dz.Urz. UE L 424 z 15 grudnia 2020 r.)

The author, trying to determine the correct procedure for ratification of Council Decision 2020/2053 on the system of own resources of the European Union, considers this issue from the perspective of Polish and European Union law. In his considerations he also refers to historical arguments. The author concludes that the Council Decision should be ratified according to the procedure set out in Article 89 para. 1 of the Polish Constitution.

Przeprowadzenie wyborów w warunkach epidemii COVID-19 (wniosek ECPRD nr 4586)

The authors present information on holding presidential elections in Poland in 2020 in the context of the COVID-19 pandemic. They indicate, among other things, what anti-epidemic measures were taken to ensure the protection of life and health of voters, members of election commissions and other participants in the election process. Moreover, they present issues on how to ensure voting for voters under compulsory quarantine or mandatory isolation and indicate voting rules adopted specifically in connection with the COVID-19 pandemic and legislative changes made, including amendment to the Electoral Code.

Zakres zmian prawa polskiego mających na celu implementację dyrektywy Parlamentu Europejskiego i Rady (UE) 2019/1158 w sprawie równowagi między życiem zawodowym a prywatnym rodziców i opiekunów

In the opinion of the author, the implementation of the Directive, which will replace the currently binding Council Directive 2010/18/EU implementing the revised Framework Agreement on parental leave, should consist primarily in the implementation of those of its provisions which extend the existing parental leave rights of employees or introduce new rights. In essential part, this it is possible by amending certain provisions of the Labour Code Act.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

Zakres obowiązku zgłaszania zamiaru podjęcia przez posła zawodowego zatrudnienia na uczelni wyższej na stanowisku adiunkta

A Deputy does not have to inform the Marshal of the Sejm about an intention of being employed as an assistant professor in a higher education institution, because it is a creative activity of an individual nature. Such obligation would exist if a Deputy had to perform additional responsibilities (apart from a pure academic or didactic work). In such case a Deputy would lose the right to receive a salary. However, s/he could apply for a partial salary – in the sum equal to the difference between a full Deputy’s salary and an additional one (received as a result of an additional employment).