Public Law Review 3/2026
Table of contents
LEXOMETRIC ANALYSIS
Magdalena Malinowska-Wójcicka
The complexity of the legal system in regulatory impact assessment – between theory
and legislative practice …………………………………………………………………………………………….. 7
INSTITUTIONAL ANALYSIS
Karol Maćkowiak, Karol Wundziński
The similarity of administrative court cases as an opportunity to increase the efficiency
of proceedings in administrative courts ………………………………………………………………………. 22
ADMINISTRATIVE SUBSTANTIVE LAW
Michał Grudecki
Analogy in the ground of disciplinary liability in higher education in relation
to the structure of disciplinary offences ………………………………………………………………………. 37
CONSTITUTIONAL LAW
Bartosz Ostafin
Status of employees under civil law contracts in the context of the constitutional
right to rest ……………………………………………………………………………………………………………. 48
PROCEDURAL LAW
Rafał Stasikowski
The basic Principles of Administrative Consular Procedure and Their Role
in the Consul’s Application of Law ……………………………………………………………………………. 61
FINANCIAL LAW
Patrycja Piasecka
Professional secrecy of representatives of legal professions of public trust when
reporting tax schemes in light of the General Interpretation of the Minister
of Finance ……………………………………………………………………………………………………………… 75
TAX LAW
Michał Zaremba
Indirect taxes as an instrument for limiting monopoly and oligopoly rents ……………………… 87
ADMINISTRATION SYSTEM
Wiktor Zarzeczny
„Diffused” supervision of local self-government units on the example of the law
on the rules of accession of local self-government units to international associations
of local and regional communities …………………………………………………………………………….. 99
GLOSSES
Tomasz Woźniak
Gloss to the judgment of the Supreme Administrative Court of 19 February 2025,
II FSK 609/22, concerning the classification of work performed under a home-office
arrangement as giving rise to a permanent establishment (partially critical) ……………………..108
Abstracts
Magdalena Malinowska-Wójcicka
The complexity of the legal system in regulatory impact assessment – between theory and legislative practice
The article examines the phenomenon of legal system complication in the context of regulatory impact assessment (RIA), highlighting its significance for the quality of the legislative process in Poland and the European Union. Based on research conducted between 2014 and 2024, using an original evaluation method grounded in the analysis of long-term legislative trends, the author identifies factors leading both to the complication and simplification of the legal system. Special attention is given to the role of special laws (specustawy), which, while designed to accelerate decision-making processes, often generate additional fragmentation and legal casuistry. The analysis also includes a comparative perspective with other European legal systems, revealing common sources of complexity such as excessive amendments, overlapping competences, and the multi-level nature of modern legal orders. The author argues that systematically incorporating the analysis of legal complexity into RIA – both ex ante and ex post – can significantly improve the coherence, clarity, and transparency of legislation. The findings demonstrate that studying legal complexity is a key element of the Better Regulation agenda, contributing to the development of an effective and transparent legal framework that strengthens public trust in state institutions.
Karol Maćkowiak, Karol Wundziński
The similarity of administrative court cases as an opportunity to increase the efficiency of proceedings in administrative courts
This article concerns the issue of similar cases, understood as those with close factual and legal circumstances, and therefore characterised by a certain degree of repeatability. The authors argue that the potential for qualifying certain cases as similar, from the point of view of efficiency of administrative court proceedings, is currently not being exploited, despite favourable procedural regulations. In addition to analysing the current legal conditions, the article proposes the use of regulations such as pilot resolutions, recently postulated in legal doctrine, or in camera hearings and single-judge panel rulings, already used in certain categories of cases, which could be successfully used in similar cases. The application of the mentioned legal institutions would promote a more comprehensive fulfilment of two constitutional principles – the right to a court hearing in connection with faster examination of complaints, and the principle of equality before the law in connection with the uniformity of administrative court rulings.
Michał Grudecki
Analogy in the ground of disciplinary liability in higher education in relation to the structure of disciplinary offences
The paper discusses the possibility of applying constructs known from substantive criminal law by analogy to the disciplinary liability of academic teachers and students/doctoral students. The Act’s provisions do not contain a reference to the Penal Code, and its regulations are inconsistent and do not sufficiently support the principle of appropriate repression, which is the basis of disciplinary liability in a democratic state governed by the rule of law. The author, using primarily a formal-dogmatic method of legal analysis, hypothesizes on the permissibility of this approach. He concludes that the application of certain constructs from substantive criminal law is necessary in the disciplinary liability of academic teachers and students/doctoral students due to the function of this type of liability. However, the author’s permissibility for this approach lies not in the common belief that analogy is permissible in disciplinary liability, but in the nature of the Act’s provisions and the construction of a disciplinary offense. Finally, he proposes a de lege ferenda proposal that the legislator include a reference to the appropriate application of the Penal Code in the Act on Higher Education and Science.
Bartosz Ostafin
Status of employees under civil law contracts in the context of the constitutional right to rest
The modern labor market offers a wide range of forms of employment, among which one can see a significant difference in the rights of employees and those providing labor in other forms, which often lack sufficient social protection, especially in case of employment on the basis of civil law contracts. The purpose of the article is to confront the current employment law system with the content of the constitutional principle of labor protection and the right to rest.
Rafał Stasikowski
The basic Principles of Administrative Consular Procedure and Their Role in the Consul’s Application of Law
This article discusses the basic principles of administrative proceedings conducted by a consul under the Consular Law. These principles were derived from the scattered regulations of the act and, in turn, the provisions of the Constitution. Unlike the Code of Administrative Procedure, the Consular Law lacks clear legal solutions in this regard. Despite this difference, these proceedings are governed by similar principles expressing the same axiology as the Code of Administrative Procedure. The legal solutions of Consular Law are built around the principles of legalism, officialdom and substantive truth, and the principle of conducting proceedings in a trustworthy manner. Specific to this procedure are the principles of flexibility and simplicity. The first principle is expressed by the creation of additional, reserve legal solutions, which deviate from the basic legal regulations of a given issue in the event of circumstances that could complicate the proceedings. The simplicity of procedural solutions comes down to the introduction of clear and simple rules for conducting specific procedural activities, ensuring their effectiveness. The remaining principles are not specific to the analogous principles expressed in the Code of Administrative Procedure.
Patrycja Piasecka
Professional secrecy of representatives of legal professions of public trust when reporting tax schemes in light of the General Interpretation of the Minister of Finance
The exemption from reporting tax arrangements due to the obligation to maintain professional secrecy was the subject of the Minister of Finance’s General Interpretation on the „legally protected professional secrecy” of promoters and supporters under the provisions on tax arrangements. This document was prepared in connection with the issuance of two judgments of the European Court of Justice (CJEU) of 8 December 2022 (C-694/20) and 29 July 2024 (C-623/22), which, as part of the interpretation of Council Directive (EU) 2018/822, further specified the professions that are entitled to replace the obligation to report tax arrangements with an obligation to notify other entities of the need for such reporting. Its purpose was to standardize the application of tax law by tax authorities until national law is consistent with EU law. This document contains a range of practical information regarding the reporting obligations of entities bound by professional secrecy. However, a general interpretation is not a normative act, but merely a model for official interpretation of the law. This raises questions about the level of professional secrecy protection afforded to lawyers acting as promoters or supporters under the current wording of Chapter 11a, Section III of the Tax Ordinance Act. It also raises questions about the admissibility of regulating this type of protection within a document that is not a generally applicable act of law.
Michał Zaremba
Indirect taxes as an instrument for limiting monopoly and oligopoly rents
It is assumed that the rise in social inequality is largely due to monopolization and oligopolization in many sectors of the economy. The main thesis of this publication is that attempts to limit the negative effects of market concentration using antitrust instruments have proven ineffective. Therefore, tax solutions based on indirect taxes (in particular VAT) should be used.
Wiktor Zarzeczny
„Diffused” supervision of local self-government units on the example of the law on the rules of accession of local self-government units to international associations of local and regional communities
Tomasz Woźniak
Gloss to the judgment of the Supreme Administrative Court of 19 February 2025, II FSK 609/22, concerning the classification of work performed under a home-office arrangement as giving rise to a permanent establishment (partially critical)
The subject of this gloss is the issue of whether the home offices of Polish employees of a Danish insurance company constitute a permanent establishment for tax purposes. The judgment of the Supreme Administrative Court warrants critical assessment insofar as it refuses to recognize the indicated home offices as fixed places of business of the foreign enterprise, despite the enterprise’s failure to provide appropriate conditions for the performance of the assigned office work. At the same time, as a general matter, the court’s conclusions regarding the auxiliary nature of the activities performed in Poland should be endorsed.