The current political-military situation enforces verification of existing structural and procedural arrangements relating to the functioning of Polish defense system. According to a number of conceptual documents (including National Security Strategy of 2014) the system consists of two kinds of subsystems: the controlling and the executive. The latter kind of subsystems includes operational and supporting sorts. The Polish Armed Forces (PAF) are the key element of the national defence system and are subject to civilian supervision of the democratic authorities. With regard to this kind of supervision there are two primary (fundamental) notions that deserve particular attention: headship and control. Both forms of supervision are reserved for civilian authorities during peacetime, respectively for the President of Poland and the Minister of National Defence. During the war time, the Council of Ministers gains greater importance in controlling the state defence. In this context, the category that invariably remains in the PAF domain is command understood as a specific form of control. Noteworthy, however, is the fact that the war-time PAF command structure, considering existing legal regulations, does not seem fully optimized. Therefore the reform of PAF control and command system, initiated in 2014, requires continuation and completion.

The legal empowerment of Polish Accreditation Committee in the State

Considerations carried out in this publication are an attempt to locate The Polish Accreditation Committee in a Polish tripartite power and competences division system The paper also aims to establish legal basis and character of Committee’s actions as well as the compatibility of those actions with the constitutional directives and moreover to establish the legal status of Committee’s members. The essence of the research is an attempt to try to provide an answer to the question about the location of the Constitution in the legal-organizational system of the Polish state. In order to do so the author analyzed the legal regulation, on the basis of which the Committee is founded, its members are appointed and its tasks and competences were granted. An effort taken in the paper to explain the phenomenon of the independence of the activity of The Committee as an institution invoked by an organ of the state ad- ministration is of a great importance.

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.

Selected Control Instruments Used by Committees of the Sejm of the Republic of Poland

The article discusses the control instruments used by Sejm committees acting as bodies of the Sejm. The committees have a wide range of possibilities to perform their control function, but they cannot go beyond the scope specified in the constitution. Some committees have their own powers based on special statutory regulations. The article is based on legal provisions and parliamentary practice, indicates the advantages and disadvantages of the instruments used, and also contains conclusions regarding the possibilities of improving this aspect of the committee’s operation.