Author of this article undertakes an effort to analyze the money laundering process. Starting form outlining the problem, showing historical overview, describing basic definitions and key issues concerning the problem such as: organized crime and drug trafficking, most important socio-economical impacts of the money laundering process that itself will be analyzed together with international legal efforts to fight it showing the most important organizations involved. Last part of the article will concentrate on Polish legal and organizational solutions in this matter.

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 the study of the role of French Constitutional Court (Conseil constitutionnel) in the field of control of tax law regulations. The main purpose of this publication is not only to describe the specificity of the French legal system in this field but in the basis of the functional approach of the comparative legal method, the historical-descriptive and the dogmatic method, the verification of the thesis of the effectiveness of constitutional control of tax regulations in French legal system. This study that was done on the example of the high income tax (fr. taxe sur les très hauts revenus) however, it may be an incentive for further in-depth research in this area.

This publication is part of a broader study of financial law regulations of a constitutional nature in a comparative approach. The main objective of the publication is not only to describe the specificity of French and Czech regulations in the discussed matter, but also, using the functional approach of the comparative legal, historical-descriptive and dogmatic method, to verify the thesis about the increasing convergence of the method of regulating public finances in the Constitution various legal systems. In this aspect, the authors draw conclusions showing both similarities and constantly existing differences between French and Czech law, which may be a contribution to conducting further in-depth research in this matter.