The article discusses recent changes in financing hospital treatment in Poland, which introduced so-called „hospital network”. Despite being placed in and leaning on an already-existing regulatory environment, the network contrasts with the current system solutions and might in fact be a first step to changing the model of financing healthcare in Poland from the public funds.

The new legal framework of the functioning of cooperative banks in Poland opens wider possibilities for the cooperative banking sector regarding the choice of model of association. One of the potential strategies for banks, which do not perceive the institutional protection scheme, created in the existing associations as an optimal solution, and which at the same time do not fulfil the requirements for conducting independent activity, is to establish a new associating bank and organize around it an association based on a deeper integration, but without the mutual guaranties of its participants in the scope of ensuring liquidity and solvency. The proposed solution applies both to the cooperative bank – through modelling its design on the basis of an apex bank, as well as the association – designed with the application of the integrated association model. The main aim of this article is to present the theoretical model of the apex associating bank which may find application in the designing of association, integrated association, as well as the institutional protection scheme.

The conducted analyses are to be used as verification of the hypothesis that the described model of apex bank shall:
1) provide cooperative banks with all the benefits associated with the activity within the framework of the association structure, and at the same time
2) enable the significant reduction of risk in the activity of the associating bank, and in consequence the risk of incurring by the cooperative banks the costs of materialization of risk generated by apex bank and
3) may contribute to the reduction of costs of functioning of the associating bank, and as a result also – the costs of services provided by that bank in favour of associated cooperative banks.

Organizing the association of cooperative banks around apex bank, may contribute also to the release of part of the financial resources of cooperative banks, involved so far with their capital in the associating banks, which conduct commercial activity, as well as within the framework of liquidity support for those banks. Subsequently, the increase of involvement of the network of cooperative banks organized in such a way in the crediting action in the traditional areas of activity of those banks can be expected, among others, in the local government sector. Because the locally operating cooperative banks are a natural source of financing for the entities of the local government and related entities of the public finance sector and local government companies. The organizational and legal solutions propounded in this article, meeting the expectations of cooperative banks, may also indirectly contribute to the increase of availability of financing provided by those banks to local governments and their entities through such instruments as loans or municipal bonds. Consequently, they may be regarded as beneficial from the point of view of practical implementation of the principle of providing the local communities with the access to domestic capital market expressed in Article 9 (8) of the European Charter of Local Self-Government.
The implementation of the research goal adopted in this study requires the application of legal methods, such as in particular the general theoretical method and the formal-dogmatic method.

The present article is devoted to the analysis of last essential change, which has occurred in the criminally-remedial, tax and criminal legislation, with reference to bringing to criminal liability on tax crimes affairs. In this article there is an attempt of finding out how much rational are the respective alterations and what legislative measures it is necessary to undertake in order to make the algorithm of bringing to criminal liability for tax crimes more effective.

Reintroducing local self-governments in Poland was unquestionably a proper and necessary step in the transformation of the political and government system. Closing the civilization gap in municipal infrastructure will require a higher level of debt in local self-government units. Therefore, in practice efficient development of local self-government units in the future is affected by amendments to legal provisions related to the capacity and level of debt. Despite their need for funding of infrastructure investments, local self-government units rarely take advantage of public-private partnership. The Author of this paper believes that the perception of local public debt in Poland constitutes the justification of feasibility and necessity of implementing systemic changes, especially regarding limitations of local public debt. The purpose of this paper is to show the problems, which are caused by barriers related to limiting or assuming obligations or increasing fund management efficiency of local self-government units. Accepting solutions proposed by the Author would have a positive impact on the public finance sector, including the state budget and budgets of local self-government units. Such activities may therefore provide consolidation within one entity (Bank Gospodarstwa Krajowego) of management of bank accounts of local self-government units and increase of the capacity to raise funds, especially for infrastructure investments. Consolidation would have positive influence on short-term liquidity of local self-government units, while elimination of „qualitative” limitations and amendment of classification of expenses related to partially financing the PPP programme fees, would be more important in case of long-term fundraising for performing investment projects.

The autonomy of the tax law in French law was not immediately doctrinal project. The first step was the use of autonomous interpretation by the judges of the Conseil d’Etat. The article presents the interpretation and doctrinal conflicts in French tax law. The experience gained through the practice of the tax law in France can be a contribution to the discussion on the same problem in Polish law.