Gloss to the judgment of the Constitutional Tribunal of February 24, 2021 (SK 39/19)

The gloss criticizes the judgment of the Constitutional Tribunal of February 24, 2021 (SK 39/19) which stated that Art. 1a § 1 point 3 of the Act of 12 January 1991 on local taxes and duties, understood in the way that the connection of the land, building or non-building structure with the conduct of economic activity is determined solely by the possession of land, building or non-building structure by the entrepreneur or other entity conducting economic activity, is inconsistent with Art. 64 sec. 1 in connection with Art. 31 sec. 3 and Art. 84 of the Constitution of the Republic of Poland.

The Correlation between the Manager and the Owner of the Attractions as a Subject of Responsibility in Tort Legal Relations

The article focused on the subject of tort liability for damage caused by the activities of the attractions. Particular attention is paid to the history of the concept of «owner of a source of increased danger» in the context of the owner of the attractions. Fundamental historical monuments of civil law of Ukraine have been studied. Documents such as Russ’ka Pravda; The Six Books of Constantine Armenopoulos in 1345; Lithuanian statutes; Cathedral Act of 1649; «The Rights of the Malorussian People» of 1743; Galician Civil Code of 1797; Napoleon’s Civil Code of 1804; The Collection of Malorussian Rights of 1807; Code of Civil Laws (as amended by the Law of June 4, 1912); Civil Code of the Russian Empire; Civil Code of the Ukrainian SSR of 1963; Fundamentals of the civil legislation of the USSR in 1991; current Civil Code of Ukraine were analyzed. Approaches to the understanding of the owner of the attractions as a person who: operates the source of the damage; owns the source of the damage; is obliged to maintain the source of the damage. The owner of the attractions is considered outside the legal framework of «the owner of the thing». There is a statement that human activity in the form of highly dangerous mobile environment is the basis for the formation of the source of harm – the attractions. It is concluded that the inseparable link between the activities of economic entities and the attractions, allows you to identify the responsible person of such a source through the entity that operates. There is a statement that the concept of «owner of the attractions» does not correspond to the modern realities of civil law, so there is a need to introduce into the conceptual apparatus of a specialized subject of liability for damage caused by the attractions. It is noted that the basis of the subject’s activities in relation to the activities of the attractions is not the ownership of the attractions and not its management, but the organization of its activities, namely the establishment of all processes since the creation of a legal entity or individual entrepreneur; development of plans and projects of attractions; installation of the attractions, its testing; selection and cohesion of personnel (operators); security; establishing a clear workflow of the attractions. The interpretation of the word «organize» is analyzed, and it is suggested that the special subject of responsibility for the damage caused by the attractions to determine «the organizer of the attractions». It is noted that the actual ownership of the attractions is carried out by persons who can be divided into two categories: the owner of the attractions and the organizer of the attractions. At the same time, when the owner uses the attractions in his activities, he also becomes the organizer. The features of the attractions organizer are highlighted and the author’s definition of the term «the attractions organizer » is proposed.