• The Characteristics and Consequences of Serial Sex Offenders’ Actions: the Example of Ukraine 

  Spytska, Liana (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  Serial sexual crimes are considered highly dangerous and have lasting effects on both victims and society. As such, the importance of investigating and preventing these crimes is increasingly recognised, with particular ...

• The Importance of Codification of Administrative Procedure for the Protection of Individual Rights in Kazakhstan 

  Szajachmetova, Aiym (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The article is an attempt to assess the functioning of the Code of Administrative Procedure of the Republic of Kazakhstan of 2020 in practice after 3 years of its application. A characteristic feature of this Code is that ...

• Reading the Costanzo Obligation in the Light of the Pure Theory of Law 

  Fabian, Ewa (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  In this article, I discuss the obligations of administrative authorities in European Union (EU) member states applying EU law from the perspective of some of the views presented by Hans Kelsen in his Pure Theory of Law. ...

• Conceptualising the Continuity of Legal Systems and Cultures: International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public And Private Law” (Riga Graduate School of Law, Riga, 15–16 June 2024) 

  Eckhardt, Piotr; Rafał, Rafał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The paper describes the debates which took place during the International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public and Private Law” (Riga, 15–16 June 2024). The aim of ...

• From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention 

  Dulevski, Stoycho (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 ...

• The E-Transport System for the Shipment of Goods in Romania and Poland: A Modern Faustbuch in Digital Fiscal Regulation 

  Mănescu, Dragoș Mihail (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  This paper aims to provide an overview of the e-Transport System through an ingenious analogy with the Faustian pact envisioned by Johann Wolfgang von Goethe in his tragedy Faust. Additionally, the paper conducts a comparative ...

• Work from Anywhere: Treaty Shopping in Disguise? 

  Jarzębowska, Natalia (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their ...

• The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards 

  Godoi, Marciano; Furman, Melody (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability ...

• Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective 

  Kukulski, Ziemowit (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation ...

• Involvement of Digital Platforms in the Process of Payment of Accommodation Tax in Slovakia – Theory vs. Reality 

  Vartašová, Anna; Červená, Karolína (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  Digitization in the field of taxation represents one of the possible ways of improving the quality and increasing the transparency of this process. We can conclude that, in Slovakia, the potential of digitization for ...

• Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration 

  Bogucki, Artur (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster ...

• Challenges Facing the European Union in Taxing the Digital Economy 

  Wiatrowski, Roman (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-15)

  The world of the digital economy is constantly evolving and will be the main vehicle for global trade in the future. The transfer of transactions to the Internet requires appropriate tax regulations that, on the one hand, ...

• Nieprawdziwy obraz czarownic i procesów o czary w Polsce 

  Wijaczka, Jacek (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

• O urbanistyce przed urbanistyką. W nawiązaniu do najnowszej książki Makarego Górzyńskiego Planowanie urbanistyczne w Królestwie Polskim drugiej połowy XIX i początku XX wieku. Polityki miejskie w przestrzeni, Kaliskie Towarzystwo Przyjaciół Nauk, Kalisz 2024, ss. 708 

  Śmiechowski, Kamil (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

• Starosta lubelski Zbigniew Firlej (zm. 1649) i jego testament z dnia 31 grudnia 1648 roku. Karta z dziejów rodziny Firlejów herbu Lewart od połowy XVI do połowy XVII wieku 

  Anusik, Zbigniew (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  The paper focuses primarily on Zbigniew of Dąbrowica Firlej, Lewart coat of arms (1611–1649), son of the Sandomierz voivode Mikołaj (d. 1636) and the daughter of Lublin voivode Regina Oleśnicka, Dębno coat of arms. It also ...

• Inwentarz parafii Rząśnia z 1880 roku 

  Widera, Michał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  In 1818, the parish of St. Roch in Rząśnia was located within the borders of the Kujawy and Kalisz Diocese. In 1852, Rev. Roch Nieszporski became its administrator. The parish church inventory was prepared in accordance ...

• Kwestionariusz ewidencyjny jako jedna z kategorii spraw operacyjnych Służby Bezpieczeństwa na przykładzie akt zgromadzonych w zasobie Delegatury Instytutu Pamięci Narodowej w Radomiu 

  Słowiński, Konrad (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  The article aims to discuss one of the categories of documents produced by the Security Service, which consists of registration questionnaires constituting a legacy of the Provincial Headquarters of the Citizens’ Militia ...

• „W sytuacji bez wyjścia”. Dwa raporty chargé d’affaires Henryka Wolpego o stanie przesiedleń i repatriacji oraz o represjach wobec ludności polskiej w ZSRR (1946) 

  Marciniak, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  In the Autumn of 1946, the chargé d’affaires of the Polish Embassy in Moscow, Henryk Wolpe, prepared two reports for the Polish government regarding the repatriation difficulties of Poles in the USSR. He presented the need ...

• Mniejszość słowacka w Polsce w dwudziestoleciu międzywojennym – wybrane problemy 

  Lubicz Miszewski, Michał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  The text addresses the origins and location of the Slovak minority in the Second Polish Republic whose members lived in the parts of Spiš and Orava annexed to Poland in 1920. Activities aimed at preserving Slovak national ...

• Ostatnia ucieczka samolotem myśliwskim z PRL. Sprawa ppor. Bogdana Kożuchowskiego 

  Lesiakowski, Krzysztof (Wydawnictwo Uniwersytetu Łódzkiego, 2025-07-23)

  The Polish People’s Republic was a closed country. In the first decade, there was practically no other way to leave it than to escape. The escapes of fighter pilots were of particular importance. The last one was undertaken ...

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