In order to achieve the main objective of sealing the tax system, Council Directive (EU) 2021/514 of 22 March 2021 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC7) introduces an obligation to report income obtained by sellers via a digital platform in one of the Member States. However, the implementation of the provisions of DAC7 in the field of reporting also has non-fiscal consequences. The DAC7 Directive interferes in the way sales platforms function, imposing additional obligations on them which are closer to models of cooperation in employer–employee relations than in B2B relations.

The state’s liability for damages in the field of climate change remains one of those areas of international law that has not yet been comprehensively regulated. At present, the Warsaw International Mechanism for Loss and Damage, specific to the norms of international climate law, is not an alternative to the general principles of international law regulating responsibility and compensation issues of the states in the sphere of international climate law. The application of customary international legal mechanisms of responsibility of states in relation to climate damage can be a kind of challenge. Both the damage itself and elements such as causation or the possibility of attributing responsibility to the state pose a significant challenge in the sphere of climate protection. On the other hand, it is impossible not to notice that properly applied norms of general international law make it possible to overcome the difficulties arising from the specificity of the responsibility of countries for climate change. The latest jurisprudence of the International Court of Justice in environmental matters creates a framework for the settlement and implementation of possible liability for damages in the area of ​​climate change. The state’s liability for damages in the field of climate change remains one of those areas of international law that has not yet been comprehensively regulated. At present, the Warsaw International Mechanism for Loss and Damage, specific to the norms of international climate law, is not an alternative to the general principles of international law regulating responsibility and compensation issues of the states in the sphere of international climate law. The application of customary international legal mechanisms of responsibility of states in relation to climate damage can be a kind of challenge. Both the damage itself and elements such as causation or the possibility of attributing responsibility to the state pose a significant challenge in the sphere of climate protection. On the other hand, it is impossible not to notice that properly applied norms of general international law make it possible to overcome the difficulties arising from the specificity of the responsibility of countries for climate change. The latest jurisprudence of the International Court of Justice in environmental matters creates a framework for the settlement and implementation of possible liability for damages in the area of ​​climate change.

Maritime spatial planning has become on of the fundamental instruments of managing human activity at the sea. It is mostly due to the rising competition for marine space, which is a consequence of rising number and variety of uses of the sea. Among the principles of marine spatial planning ecosystem approach as well as the taking into account the interaction between land and sea seem to play the most important role. First one is more general and axiological in it’s nature, while the second functions more as technical guide for planners. Together they can be called guiding principles of marine spatial planning. Ecosystem approach is a concept closely related to ecosystem services. It’s main aim is to sustain the productivity of ecosystems in the field of ecosystem services, what is often connotated with the health of the marine ecosystem. Multiple correlations between land and sea can be easily seen in the managerial goals of the marine ecosystem. Trophic relations seems to be reflected in legal regulations, but the question remains if the marine spatial planning regime really reflects the interactions between land and the sea. Maritime spatial planning has become on of the fundamental instruments of managing human activity at the sea. It is mostly due to the rising competition for marine space, which is a consequence of rising number and variety of uses of the sea. Among the principles of marine spatial planning ecosystem approach as well as the taking into account the interaction between land and sea seem to play the most important role. First one is more general and axiological in it’s nature, while the second functions more as technical guide for planners. Together they can be called guiding principles of marine spatial planning. Ecosystem approach is a concept closely related to ecosystem services. It’s main aim is to sustain the productivity of ecosystems in the field of ecosystem services, what is often connotated with the health of the marine ecosystem. Multiple correlations between land and sea can be easily seen in the managerial goals of the marine ecosystem. Trophic relations seems to be reflected in legal regulations, but the question remains if the marine spatial planning regime really reflects the interactions between land and the sea.

Deep, human induced, environmental changes become a global danger for the whole population. A form of reaction to those dangers as well as possibility of reversing the risks can be a deeper insight into the legal instruments of environmental liability-including the criminal liability for environmental harm. While national legal systems seem to succeed in introducing instruments of criminal liability of environmental crimes, the international law seems not to follow this trend. It is even hard to specify what constitutes the environmental crime according to international law. The evolution of international law in this field has shown many and unsuccessful attempts to bring environmental crimes into the catalogues of crimes recognized by international law. The most promising fora for identification of international crimes against environment seems to be the International Criminal Court (ICC). Potential use of ICC for identification and effective realization of criminal liability of environmental damage has however its limits.