Papers by Tomasz Grzybowski
POLAND IN THE EUROPEAN UNION. Report 2024. 20 YEARS OF MEMBERSHIP: EXPERIENCES AND FORESIGHTS, 2024

Archiwum Filozofii Prawa i Filozofii Społecznej, 2024
Subject of consideration in this article remains the problem of changing direction of interpretat... more Subject of consideration in this article remains the problem of changing direction of interpretation in judicial-administrative jurisprudence, which sometimes produces consequences similar to the effects of a legislative change. Against this background, the authors attempt to formulate a description of the practice of application of law, i.e. to present jurisprudential arguments supporting decision on the scope of application of interpreted legal norm, as well as to reconstruct underlying assumptions. Using an example of two groups of selected judgments, authors consider cases in which argumentation of the temporal scope
of impact of a particular interpretative direction appears in the justifications of administrative court decisions. The analysis carried out confirms that although courts generally assume the retrospective impact of interpretation, in a situation where the content of the derived legal norm fundamentally deviates from previous interpretative practice, they seek legitimization of their actions by justifying the intertemporal decision with constitutional values. These values provide an essential interpretive framework reflecting the cultural model prevalent in the native legal communication community. If courts perceive a risk of violating the values underlying the prohibition of retroactivity, such as legal certainty or principle of trust in public authorities, they indicate reasons for limiting the temporal scope of interpretation pro futuro, or on the contrary, for its effect ex tunc. Against this background, the retrospective effect of interpretation appears not as a consequence of interpretation being made, but rather as a kind of interpretative presumption that can be rebutted or confirmed if arguments are made that allow the interpretation to apply only to future states, or that give additional suport for retrospective application of new interpretation.

European Studies Quarterly, 2024
This article presents the outcomes of analysis of the conformity of public administration judicia... more This article presents the outcomes of analysis of the conformity of public administration judicial control models in the Visegrad Group countries with the standards arising from the Convention for the Protection of Human Rights and Fundamental Freedoms and its derivative acts. It specifically considers whether the structure of the judiciary systems in the V4 countries that deals with administrative matters aligns with the directives contained in Recommendation No. 20/2004 on judicial review of administrative acts. The starting point for this analysis is the assertion that the contemporary understanding of the right to a fair trial is determined by the standards established in the European legal culture, which is largely the result of judicial dialogue. This dialogue needs the convergence of the institutional frameworks of the European judiciary structures.

Most of the procedures functioning in the legal system are jurisdictional procedures, aimed at au... more Most of the procedures functioning in the legal system are jurisdictional procedures, aimed at authoritative, unilateral determination of the legal situation of an individual. The general administrative procedure regulated by the Code is a perfect example of such a procedure. An inherent feature of the normative perspective assumed by the procedures of the abovementioned is procedural formalism, which is also an attractive approach in the field of applying the law, due to the goals of speed, efficiency and conclusiveness of proceedings pursued in this way. The indicated goals are also implemented through the digitization of communication methods, i.e. incorporating elements related to the use of information technology into the procedures. Increased digitization of administrative procedures brings undoubted benefits in the form of improved communication, acceleration and increased certainty of the transmitted data and documents. In some situations, however, it may lead to limiting access to public authority, especially when formal conditions for examining the case by a public administration body depend on its proper use. From the citizen’s point of view, digitization can therefore be perceived as another barrier in communication with the state. In this perspective, the general principle of trust comes to the fore as a criterion for assessing the acceptable limit of formalism in the application of procedural solutions assuming electronic communication with a citizen.

Obywatel w centrum działań e-administracji w Unii Europejskiej, 2023
Proceedings concerning the implementation of financial instruments and the distribution of EU fun... more Proceedings concerning the implementation of financial instruments and the distribution of EU funds are characterized by strong formalization and numerous requirements addressed to their participants. These procedures also use more on digitization. Greater than in standard, formalization of these procedures brings benefits such as improved communication, speed up the process and further legal certainty of the data and documents transferred. In some situations, however, it may lead to violation of the rules or limitation of access to EU funds. The positive and negative aspects of e-formalization trigger a discussion on the need for a using some requirements or tools, which is related to the problem of the formalism limits with respect to the goals, functions and principles of EU law and EU cohesion policy. The authors of the article, referring to the theoretical and doctrinal characteristics of formalism and case law of administrative courts, consider whether the formal requirements and digital tools used in development policy procedures generate some new problems, or whether they duplicate well known, only in a new version or new form.
Państwo i Prawo , 2023
The article presents a theoretical model of economic analysis of the judicial decision-making pro... more The article presents a theoretical model of economic analysis of the judicial decision-making process. The text indicates the areas of applicability of economic analysis in relation to a judicial decision. According to the authors, the courts implement the hypothesis of limited rationality of decisions. Such an assumption implicates a model of decision-making which, according to G. Calabresi, should be cost-effective when there is a balance in the analytical activity of the court. Namely, elements of the analysis should correspond to the typical distribution of W. Pareto. This is related to the adoption by the court of a specific model of cognition of reality (cause-and-effect) and model of legal interpretation. Both of these elements are subject to a cost analysis of the proceedings leading to the judgment (ruling) in a given type of case.
E-administracja. Skuteczna, odpowiedzialna i otwarta administracja publiczna w Unii Europejskiej, 2022
The article discusses the advantages and threats of the digital sealing of the VAT system. The st... more The article discusses the advantages and threats of the digital sealing of the VAT system. The study presents selected IT tools in the field of sealing the above-mentioned tax, such as SAF-T, STIR and the VAT white list. It leads to the consideration of their function and reservations related to collecting information about taxpayers on an unprecedented scale. The study points out that SAF-T and STIR seem to violate the fundamental rights of taxpayers by excessively

ACTA UNIVERSITATIS LODZIENSIS, FOLIA IURIDICA 98, 2022
The position of the administrative judiciary, as it has functioned since 2004, situates this inst... more The position of the administrative judiciary, as it has functioned since 2004, situates this institution not only as a guarantor of the legality of public authority action in a given case, but also of the coherence and functionality of the administrative law system as such. The protection of the legal order by administrative courts is naturally related to the issue of the stability of the judicial practice and the responsibility of the judge for the content of the ruling, and further to the effectiveness of the judicial-administrative application of the law. Thus, this issue is situated on the edge of different methodological planes, covering such threads of analysis as: the place and role of administrative courts in the modern legal order (constitutional-legal method), the procedural model of judicial application of law and its effectiveness (administrative-legal method), or theoretical and even ethical-legal aspects of judicial application of law. In the light of the decisional model of judicial application of law, the issue of care for legal order is revealed with particular force in the layer of validation and interpretation findings, which gives significant importance to the reasons for the justification, especially if one takes into account that the execution of the decision in principle remains outside the competence of the administrative court. Against this background authors pay attention on the relatively restrained use of reformatory powers and disciplinary measures by administrative courts, as a kind of last resort legal remedy. This allows to maintain thesis that administrative courts generally protect the legal order with the force of arguments rather than with the argument of force. On the other hand, they treat measures to ensure the certainty and effectiveness of decisions of judicial application of law as measures to protect the legal order.

ACTA UNIVERSITATIS LODZIENSIS FOLIA IURIDICA, 2021
Article presents three analytical perspectives of the problem of closing legal argument... more Article presents three analytical perspectives of the problem of closing legal argumentation against the background of the central interpretative assumptions of two leading Polish theories of interpretation, i.e. the clarificative and derivational concept. Author presents thesis that the ability of operative interpretation to regulate social relations is, inter alia, the resultant of conclusiveness of a given interpretative paradigm and the cultural context in which it is embedded. Regardless of the validation of the result of interpretation in the legal discourse, i.e. in the environment of professionals, it is possible that the directives of interpretation, which constitute a cultural artifact, are not fully compatible with the ideological and axiological assumptions of the legal and political culture of a given society, constituting a counter-productive element of that culture.
The aim of the article is to appoint general idea of the serious amendment made to CIT act, which... more The aim of the article is to appoint general idea of the serious amendment made to CIT act, which have entered into force since 1st January 2018 and moreover to evaluate its normative realization. In this respect some crucial changes have been elaborated, such as the extraction of the capital gains as the separate source of income, minimal income tax concerning commercial buildings or disallowance of tax deductions for expenses linked to so called bad debts. Author’s main thesis is that the recent amendment does not fully comply with its goals, since taken measures raise doubts from both domestic (constitutional) and international (i.e. EU) perspective.
podlegają silniejszej ochronie niż trwałość ostatecznych decyzji i postanowień30.

The aim of the article is to present the issues connected with the a contrario inference. The aut... more The aim of the article is to present the issues connected with the a contrario inference. The authors point out that this kind of legal argumentation has not yet been fully elaborated on in the Polish legal studies. In this respect, they present some basic findings concerning the nature and the deep structure of the abovementioned argument. Firstly, they stress that an a contrario argument is not an interpretative argument, but an inferential (post-interpretative) rule. Secondly, two meanings of this argument come into consideration, namely the strong and weak ones. Strong a contrario argument denies any other meaning of the legal text and furthermore determines the deontic status of a condition not expressed in that text. This version of a silentio topos is the opposite of an analogy. On the other hand, weak a contrario argument does not necessary determine the legal regulation applicable in the facts of the case: it can determine that the case is not regulated by the law, which opens up the path to analogous application of the legal rule. The scope of this analysis includes a discussion about the interpretative conditions under which it is possible to make the distinction between strong and weak a silentio arguments. The authors indicate that those conditions are connected not only with the linguistic form of the legal text, but also with the underlying principles and values of law (legal order) and legal interpretation, which are derived from the legal culture.
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Papers by Tomasz Grzybowski
of impact of a particular interpretative direction appears in the justifications of administrative court decisions. The analysis carried out confirms that although courts generally assume the retrospective impact of interpretation, in a situation where the content of the derived legal norm fundamentally deviates from previous interpretative practice, they seek legitimization of their actions by justifying the intertemporal decision with constitutional values. These values provide an essential interpretive framework reflecting the cultural model prevalent in the native legal communication community. If courts perceive a risk of violating the values underlying the prohibition of retroactivity, such as legal certainty or principle of trust in public authorities, they indicate reasons for limiting the temporal scope of interpretation pro futuro, or on the contrary, for its effect ex tunc. Against this background, the retrospective effect of interpretation appears not as a consequence of interpretation being made, but rather as a kind of interpretative presumption that can be rebutted or confirmed if arguments are made that allow the interpretation to apply only to future states, or that give additional suport for retrospective application of new interpretation.
of impact of a particular interpretative direction appears in the justifications of administrative court decisions. The analysis carried out confirms that although courts generally assume the retrospective impact of interpretation, in a situation where the content of the derived legal norm fundamentally deviates from previous interpretative practice, they seek legitimization of their actions by justifying the intertemporal decision with constitutional values. These values provide an essential interpretive framework reflecting the cultural model prevalent in the native legal communication community. If courts perceive a risk of violating the values underlying the prohibition of retroactivity, such as legal certainty or principle of trust in public authorities, they indicate reasons for limiting the temporal scope of interpretation pro futuro, or on the contrary, for its effect ex tunc. Against this background, the retrospective effect of interpretation appears not as a consequence of interpretation being made, but rather as a kind of interpretative presumption that can be rebutted or confirmed if arguments are made that allow the interpretation to apply only to future states, or that give additional suport for retrospective application of new interpretation.