A stable and predictable legal environment is one of the basic factors considered in the investment process. It is of particular importance in the energy sector with its characteristically long-term investments which require substantial financial outlays. It has to be underlined that the nature of energy industry is rapidly changing both from the overall shape of the investment and regulatory models. One can observe that the model of the energy market that used to be based on state monopoly evolved into private or half private structure. However, of the particular importance is the fact that together with liberalisation and privatisation of the market the state becomes an active regulator of the market. It is especially noticeable in renewable energy sector in which governments by anticipating and incentivizing are creating conditions for new investments. Simultaneously, one cannot ignore that the state active regulatory policy may also bring a risk that support for certain investments will last as long as it is necessary to achieve its goals such as environmental protection, the need to strengthen awareness or equalise support costs. Therefore, abrupt change in the legal framework may affect the previously accepted financial set-up of the investment. In extreme cases, the change may make the investment unprofitable and thereby cause damage to the investor. This raises the question as to what legal remedies are available to foreign investors in the event of an unexpected and unjustified revision of the legal environment by the host state, provided that said revision causes damage to the investor. The authors assume the following thesis: the investor’s interests are protected under the principle of reasonable and legitimate expectations established in the framework of international law. The practical aspect of the hypothesis is also related to the question of the legal force of the arguments contained in the cases that were analysed and given as an example in the paper. As the paper analyses the principle of reasonable and legitimate expectations in the framework of international law through the prism of the investments in the energy sector, it is reasonable to verify the hypothesis regarding the effectiveness of the said principle as a legal basis for bringing claims by the investor. By analysing the doctrine itself and the related legislation and judgements, the authors shall attempt to determine when, and under what conditions, it is possible to apply the principle of reasonable and legitimate expectations in order to minimise the regulatory risk of an investment.

The Influence of the French Constitutional Court on the National Tax System. Analysis on the Example of the High Income Tax (taxe sur les très hauts revenus)

This publication is a part of a study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose is not only to describe the specificity of the French legal system in this field but also to focus on the solutions and type of support institutions that were developed by the French legislator. The general control exercised by the Court of Auditors ( Cour des comptes ) and regional and territorial audit chambers ( Chambres régionales et territoriales des comptes ) can be more effective thanks to the so-called supporting institutions, such as the Court for Budgetary and Financial Discipline ( Cour de discipline budgétaire et financière ), the Supreme Council of Public Finance ( Haut Conseil des finances publiques ), or the Tribunal for Compulsory Contributions ( Conseil des prélèvements obligatoires ). This study and analysis of the provisions of the Code des juridictions financières related to the three above-mentioned supporting institutions may also be considered as the first step towards further in-depth analysis and research, and thus the possible application of structures and solutions that are present in French tax law by the Polish legislator or that of any other European country.

Niniejsza publikacja stanowi fragment badań nad francuskim generalnym kodeksem podatków (Code général des impôts), w zakresie podatków lokalnych. Publikacja ta ukazuje specyfikę tzw. innych fakultatywnych podatków gminnych, które francuski ustawodawca wprowadził obok innych gminnych podatków obowiązkowych. W ramach niniejszego opracowania analizie poddano trzy z czterech innych lokalnych podatków fakultatywnych: podatek od przekazania gruntu, który stał się możliwy do zabudowania (art. 1529- Taxe sur la cession de terrains devenus constructibles); podatek od nieużytków handlowych (art. 1530 - Taxe sur les friches commerciales) oraz podatek od zarządzania środowiskiem wodnym i zapobiegania powodziom (art. 1530 bis - Taxe pour la gestion des milieux aquatiques et la prévention des inondations). Niniejsze opracowanie nie tylko przybliża specyfikę francuskiego systemu podatkowego, ale stanowi pierwszy krok w kierunku możliwego wykorzystania istniejących w prawie podatkowym francuskim konstrukcji i rozwiązań przez polskiego ustawodawcę

This publication is a part of the study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose of this publication is not only to describe the specificity of the French legal system in this field but also to focus on the recent changes that were introduced in 2023 by the French legislator. The general control is still exercised by the Court of Auditors (Cour des comptes) and Regional and territorial chambers of audit (Chambres régionales et territoriales des comptes). What is important is the fact that the new financial jurisdiction (Cour d’appel financière) appeared and took his first judgement in January 2024. This new Financial Appeals Court has not yet been analyzed in the doctrine. The methodology used by the author is related to the functional approach of the comparative method, the historical-descriptive and dogmatic method, with particular emphasis on the regulations of French law. This study analyzes the provisions of the French Code des juridictions financières related to the above mentioned new financial jurisdiction (Cour d’appel financière) and presents its place in the whole system – especially in relation to the Court of Auditors (Cour des comptes) and highest Administrative Court (Conseil d’Etat). The analysis of the very important role of the latter court is carried out in relation to its counterparts in Polish law, where the author’s use of a functional approach to the comparative method plays a key role.The present article may also be considered as the first step towards a further in- depth analysis and research, and thus the verification of the thesis on possible application of structures and solutions that were introduced in France by the Polish legislator or any other European country.

This publication is a fragment of research within the framework of broadly understood comparative tax law. The aim of this publication is to show the response of both the Polish and Czech legislators to the economic crises causedby the COVID-19 pandemic and the war in Ukraine. The methodology used in the article is related to the comparative legal method, the historical-descriptive method and the dogmatic method. The methodology in the article is chosen to show if the described different legal solutions may constitute an interesting reference to other EU countries as an example of the possible response to thefuture economic crisis. The purpose of this publication is also to indicate whether the analyzed countries decided to increase or reduce the tax burden and what the effectiveness of the selected legislative actions. In the conclusions, the authors indicate, among others that the COVID-19 pandemic and the war in Ukraine were for many countries a justification for changes in tax law, but the effectiveness of these actions remains at least questionable. Therefore, from the point of view of fiscal stability, in times of economic crises, appropriate solutions should always refer to the principle of legal certainty and long-termeconomic analysis of the effectiveness of a given amendment. This publication is, therefore, an incentive to reflect on the state of new regulations and conceptsof tax law implemented in response to the economic crisis and constitute an element of a broader discussion on the impact of tax regulations on the behaviour of taxpayers and the state budget. Niniejsza publikacja stanowi fragment badań prowadzonych w odniesieniu do szeroko rozumianego podatkowego prawa porównawczego. Celem niniejszego artykułu jest wkazanie reakcji tak polskiego, jak i czeskiego ustawodawcyna kryzysy gospodarcze wywołane pandemią COVID-19 oraz wojną w Ukrainie. Metody badawcze użyte w niniejszym opracowaniu to metoda porównawcza, metoda historyczno-opisowa i metoda dogmatyczną. Metodologia artykułuzostała wybrana w celu odpowiedzi na zagadnienie, czy opisane różne rozwiązania prawne mogą stanowić punkt odniesienia dla innych krajów UE – jako przykład możliwej reakcji na przyszły kryzys gospodarczy. Dodatkowymcelem niniejszej publikacji jest również wskazanie, czy analizowane państwa zdecydowały się na podwyższanie, czy też obniżanie obciążeń podatkowych oraz jaka była efektywność podjętych wybranych działań ustawodawczych.W wnioskach autorzy wskazują m.in., że pandemia COVID-19 i wojna w Ukrainie były dla wielu państw uzasadnieniem dla zmian w prawie podatkowym, jednak skuteczność tych działań pozostaje co najmniej dyskusyjna. Dlategoz punktu widzenia stabilności fiskalnej, w czasach kryzysów gospodarczych, właściwe rozwiązania powinny zawsze odwoływać się do zasady pewności prawnej oraz długoterminowej analizy ekonomicznej skutków danej nowelizacji. Rozważania stanowią zatem asumpt do refleksji nad stanem nowych regulacji i koncepcji prawa podatkowego w prowadzonych w odpowiedzi na kryzys gospodarczy oraz szerszej dyskusji w zakresie wpływu regulacji podatkowych za zachowanie podatników i budżet państwa.