Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1992, nr 3

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    Pojęcie winy w prawie karnym -próba analizy krytycznej na tle ujęcia relacyjnego. W sprawie definicji winy -replika (Wojciech Patryas )
    (Wydział Prawa i Administracji UAM, 1992) Rodzynkiewicz, Mateusz
    The article present a critical analysis of two representative concepts of guilt in criminal law (so called normative and psychological theories). In these theories, the definitions of guilt are formulated in the form of classical definitions, i.e. in the way which is not adequate to the semiotic essence of the defined term. From a semiotic point of view "guilt" is a name of a certain relation; hence, the author accepts in principle a so-called relation approach to guilt presented by W. Patryas. However, the author criticizes the selection of elements of the quilt relation proposed by W. Patryas. In a legal sense the term "guilt" retains its sense as long as there exists criminal legislation of a given type. In other words, non-classical definition of the guilt relation should be constructed so that the elements of this relation were: (i) behavior of an offender, and (ii) description of behavior contained in a legislative act, including modalities connected with an offender and with the situation in which he or she acted. Guilt can be ascribed, if there is the relation of accordance between the offenders behavior (extralingual reality) and the description of this behavior. A definition of guilt must therefore be of extralingual character (analogy to A. Tarski's semantic definition of truth). The relation approach to guilt cannot be reconciled with the dogma of degrees of guilt. This may lead either to the rejection of the relation approach, or to the revision of traditional views held by legal doctrine.
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    Spis treści RPEiS 54(3), 1992
    (Wydział Prawa i Administracji UAM, 1992)
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    Przyczynek do zagadnieniaprzyczynowości zaniechania
    (Wydział Prawa i Administracji UAM, 1992) Patryas, Wojciech
    The basis of the article is the conviction that offences committed through omission are a separate category of offences. Their separate character manifests itself through their lack of causal character. It can be seen especially in case of so-called non-proper offences committed through omission; it makes it necessary to amend some provisions of the Criminal Code.
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    Wybrane zagadnieniaprawnorodzinne konkubinatu
    (Wydział Prawa i Administracji UAM, 1992) Szlęzak, Andrzej
    The article discusses basic aspects of cohabitation without marriage in the light of family law. In Poland, the problems of cohabitation without marriage are not dealt with by family law instruments. Most issues are resolved on a civil law basis. Besides, the Supreme Court has several times held that even a mutatis mutandis application of family law provisions to cohabitees is not allowed. However, it does not mean that family law is entirely excluded from the regulation of relations arising in the marriage-like families. In particular, if the cohabiting couple has their own children, the relations between the children and their parents are regulated by means of family law provisions. It is worth stressing that in Polish law children born out of wedlock enjoy all inheritance and maintenance right towards their unmarried fathers; in turn, such fathers have full parental authority (with some exceptions) over their natural children. The other issue of importance in connection with marriagelike unions is that of the influence of cohabitation on the duty to pay alimony vested in a former spouse of one of the cohabitees. Generally, cohabitation does not lead to an automatic termination of the duty of support. However, it may be considered one of the circumstances the existence of which may lead to the modification of the duty of support, or - in some extreme cases - to the termination of such a duty. Finally, cohabitation does not have any direct influence on the duty of one of the cohabitees to pay alimony to his or her former spouse.
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    Koncepcja reformy polskiego systemu podatkowego
    (Wydział Prawa i Administracji UAM, 1992) Komar, Andrzej
    The article discusses the conception of the reform of the Polish tax system. The author stresses the need to correlate the tax system with the principles of market economy and tax standards of the European Community and the significance of tax system for carrying out the socio-economic program. The core of the tax system reform is income tax, corporate tax and value added tax. The article presents basic postulates concerning the construction of these three taxes. Main attention is been paid to income tax, due to fiscal significance of this tax and the possibilities of its impact. The author discusses also social elements of income tax, for this issue is often neglected in discussions. As to corporate tax, the need of its integration with income tax was stressed. This is especially important with respect to taxation of profits designated for payments of dividends, where the need to avoid double taxation appears. Besides, the author postulates to exempt from taxation reinvested profits, for this is one of the conditions of the economic growth. As to value added tax, the author stresses the need to avoid regressive taxation; this is possible to achieve by the application of different tax rates. The article is concluded with remarks on local taxes. The author indicates that an important issue is the scope of application of those taxes which are the equivalent of payment for local (communal) services.