Public Law Review 9/2025
Table of contents
INSTITUTIONAL ANALYSIS
Agnieszka Gaczyńska
Regulatory risk management. Part 2 – Corporate Communication with Legislative
Process Stakeholders ……………………………………………………………………………………………….. 7
PUBLIC LAW INSTITUTIONS
Agata Raczkowska
Legal and ethical instruments for the protection of the public interest
in the journalistic profession …………………………………………………………………………………….. 16
ADMINISTRATIVE SUBSTANTIVE LAW
Dawid Gawlas
On (lack of) growth of Polish national park system ……………………………………………………… 30
Dawid Korczyński
Non-Financial Consequences of Administrative Monetary Penalties under the Road
Transport Act …………………………………………………………………………………………………………. 44
FINANCIAL LAW
Joanna Smarż, Piotr Kobylski
Legal protection of an immovable monument in the light of co-financing
of targeted subsidies ………………………………………………………………………………………………… 52
TAX LAW
Karolina Santin
Genesis allocation in virtual currencies – income in corporate income tax ………………………… 65
BUSINESS ACTIVITY LAW
Kamil Dobosz
On the edge of companies law and competition law from perspective of liability
of a member of management board of corporation – selected aspects ……………………………… 79
6 Przegląd Prawa Publicznego 9/2025
EMPLOYMENT IN ADMINISTRATION
Kamil Wiater
Financial liability of public officials as a (fictitious) safeguard of the rule of law –
analysis of the regulation adopted by the Polish legislator ……………………………………………… 90
GLOSSES
Joanna Jagoda
Legitimacy to initiate changes to the budget resolution. Comment on the judgment
of the Supreme Administrative Court of 17.11.2023, I GSK 104/20 ……………………………..103
Regulatory risk management. Part 2 – Communication between companies and stakeholders in the legislative process
Abstract
The article focuses on the role of corporate communication with stakeholders in the legislative process as a key element of regulatory risk management. The changing socio-political environment makes companies active participants in lawmaking, where dialogue with regulators, industry organizations, local communities, media, and competitors plays a crucial role. The text discusses various definitions of stakeholders, emphasizing their impact on corporate goals and survival. The Australian model is also presented, highlighting the cyclical nature of stakeholder engagement and the need to identify both explicit and hidden goals. The article stresses that effective communication is not a one-off action but an ongoing process requiring transparency, trust, and continuous adaptation. This approach enables companies both to prepare for legal changes and to actively co-shape regulations.
Legal and ethical instruments for the protection of the public interest in the journalistic profession
Abstract
The purpose of this publication is to analyse the systemic mechanisms of the functioning of the media, guaranteeing the protection of the public interest by means of two normative systems – legal regulation and the principles of journalistic ethics. In doing so, a the thesis has been put forward, that ethics and law jointly construct models of professional conduct for journalists, ensuring the realisation of the principles of media freedom and the welfare of the recipients of their coverage.
On (lack of) growth of Polish national park system
There has not been any new addition to Polish national park system in over two decades. However, that can all change. The works on creation of the Lower Oder Valley National Park are nearing completion. This state of affairs provides a basis for the discussion on exactly how the growth of the Polish national park system came to a near total halt for over two decades. This article will be an attempt at indicating the reasons for this crisis and proposing solutions that could sustain optimal development of Polish national park system. The author will use historical and comparative legal methods to support his claims.
Non-Financial Consequences of Administrative Monetary Penalties under the Road Transport Act
Abstract
The aim of the article is to draw attention to the non-financial consequences of administrative monetary penalties provided for in the Road Transport Act. These penalties constitute their second „layer” or a specific „additional sanction” inherently linked to their imposition. The article analyzes the title issue in relation to monetary penalties for administrative offenses under the Road Transport Act. However, the reflections and conclusions derived from this analysis have a universal character, referring also to some monetary penalties regulated in other laws. The analysis and the conclusions drawn highlight that administrative monetary penalties under the Road Transport Act, which coexist with the severity assigned to specific violations – potentially leading to the suspension of the authorization to perform the road transport profession – have a repressive nature in both autonomous, conventional, and constitutional terms, even though these are not matters strictly belonging to the „core of criminal law.” In my view, this means that these penalties should be applied with appropriate observance of the standards and guarantees typical for criminal cases in the broad constitutional and conventional sense, though this does not exclude the distinct nature of this model of responsibility and its implementation within a formally administrative procedure.
Joanna Smarż, Piotr Kobylski
Legal protection of an immovable monument in the light of co-financing of targeted subsidies
Abstract
This study is devoted to the legal protection of monuments in the light of available financial resources. The authors will focus in this respect on two selected sources – subsidies granted from the state budget for conservation, restoration or construction works on monuments and those granted from the budget of local government units for the same purpose. A hypothesis important for this study can be formulated that the legislator, by not preferring specific entities applying for a targeted subsidy within the framework of the applicable legal regulations, has shaped the legal regime for the award, payment and principles of return of subsidies characteristic of the Act on Public Finances in the provisions of the Act on the Protection and Care of Monuments.
Genesis allocation in virtual currencies – income in corporate income tax
Abstract Currently, there are thousands of cryptocurrencies on the market and new ones are constantly being created. More and more entities are choosing to set up new blockchains on which virtual currency systems are based. Such a step requires the creation of a so-called block zero, which will give rise to a blockchain of a given cryptocurrency. As a result of this process, new units of cryptocurrencies are created. It is a common practice to transfer them free of charge, for example, to associates, counterparties and investors, as well as those interested in the development of a given cryptocurrency under the so-called genesis allocation in order to market them. This article will address the tax implications of such a process. The basic principles on which cryptocurrencies are based will be described in order to give an idea of the processes involved. The basic principles of income generation in connection with cryptocurrency trading will also be mentioned to the extent that they can be further related to the genesis allocation issue, which is key to the topic of this article. Subsequently, this issue will be described both in terms of its relevance to the process of creating a new virtual currency and its tax implications.
On the edge of companies law and competition law from perspective of liability of a member of management board of corporation – selected aspects
Abstract
The paper delves into the topic of a liability of members of management board, both taking into account Code of Commercial Companies and norms of competition law. First of all, considerations were concentrated on specifics of their liability – individual and collective ones. Subsequently the analysis involved the Code-based premise of breach of law and then a notion of corporation’s damages. The boundaries of legitimate economic risk constitute another thread which significance and scope were explicated. What is particularly important, considerations on provisions of Code of Commercial Companies were confronted with norms of antimonopoly law what allowed to draw intriguing conclusions.
Financial liability of public officials as a (fictitious) safeguard of the rule of law – analysis of the regulation adopted by the Polish legislator
Abstract
The purpose of the article is to analyse the principles of financial liability of public officials for violations in the exercise of public authority adopted in the a.f.l.p.o. In doing so, the analysis is carried out in the context of the purpose of the said act, namely the improvement of the standards of the rule of law. The analysis carried out addresses the personal, substantive and procedural limitations on holding public officials personally financially liable. Considerations carried out lead to the conclusion that the solutions adopted by the Polish legislator are ineffective or even facade. The lengthiness and casual nature of the proceedings, on the one hand, and the narrow and imprecise definition of the personal and substantive rules of liability of public officials, on the other, make it much more difficult – if not downright illusory – to hold public officials financially liable for violations committed. The article also addresses preliminary suggestions for solving the particular problems of the said regulation, while emphasising the need for a broader discussion on the proposed changes – especially in the context of a broader discussion on the crisis of the rule of law and the mechanisms for safeguarding it.
Joanna Jagoda
Legitimacy to initiate changes to the budget resolution. Comment on the judgment of the Supreme Administrative Court of 17.11.2023, I GSK 104/20
Abstract
The division of competences between the decision-making body and the executive body of a local government unit when creating and implementing the budget has been made both in systemic laws and in the Public Finance Act. Adopting the budget of the commune (county, voivodeship), considering the report on the implementation of the budget and adopting a resolution on granting or not granting discharge in this respect is the exclusive competence of the commune council (county council, voivodeship assembly). However, the initiative to prepare a draft budget resolution and to amend the budget resolution rests solely with the executive body of the local government unit, which is responsible for the proper financial management of the commune (district, voivodeship). The currently applicable legal regulations leave no doubt that it is the commune head (district/voivodeship board) who has the exclusive right to submit proposals for changes to the budget.